If it shall be found at any time within one (1) year after the date City tax notices are mailed that any property has been subjected to an erroneous assessment or tax by reason of errors in computations, decimal misplacements, double entries, and the like, so that the same amounts to a constructive fraud upon the taxpayer, and if the City Attorney shall file a written opinion with the Council indicating that under current law relief would be granted by a court of competent jurisdiction, then the Council may so determine and declare by resolution without requiring the commencement of court proceedings, and any necessary adjustment may be taken from the general fund of the City.