The Council shall correct any error in the assessment roll; place thereon the names of any persons and the descriptions of any property not assessed and assess the property; and may increase or decrease any assessment; except that, no assessment shall be increased without notice to the person affected thereby, affording him or her reasonable opportunity to appear and object to the increase and to be heard in connection therewith. The Council shall fully and finally confirm the assessment roll prior to the first Monday in April each year, and as confirmed the assessment roll shall be the basis, according to valuation of property therein, for the levy of all taxes until the next assessment roll is prepared and confirmed as provided in this subchapter.
(Prior Code, § 2-45)