Further amendments of assessment list and annual revision.

(1) The Municipality may, after giving notice to any person affected by the amendment, of a time not less than one month from the date of service, at which the amendment is to be made, at any time amend the list by inserting the name of any person whose name ought to have been or ought to be inserted, or by inserting any property which ought to have been or ought to be inserted, or by altering the assessment on any property which has been erroneously valued or assessed through fraud, accident or mistake, whether on the part of the Municipality or of the assessee or, where in the case of a tax payable by the occupier a change in the tenancy has taken place by altering the name of occupier. (2) Any person interested in any such amendment may tender an objection to the Municipality in writing before the time fixed in the notice, and shall be allowed an opportunity of being heard in support of the same in person, or by authorised agent, as he may think fit. (3) It shall be in the discretion of the Municipality to prepare a new assessment list every year, or to adopt the valuation and assessment contain in the list for any year, with such alteration as may, in particular cases, be deemed necessary, as the valuation and assessment for the year following, giving to persons affected by such alteration the same notice of the valuation and assessment as if a new assessment list had been prepared.