Section 56
SEC. 56. Action in case real estate has escaped taxation.&mdashIf it shall come to the knowledge of the City Assessor that any taxable real estate in the city has escaped listing, it shall be his duty to list and value the same at the time and in the manner provided in the next succeeding section and to charge against the owner thereof the taxes due for the current year and for all other years since the original assessment under the city charter was made, and the taxes thus assessed shall be legal and collectible by all the remedies herein provided, and if the failure of the City Assessor to assess such taxes at the time when they should have been assessed was due to any fault or negligence on the Part of the owner of such property, then penalties shall be added to such back taxes as though they had been assessed at the time when they should have been assessed. However, if the failure to assess was solely due to any fault or negligence of the City Assessor, penalty shall likewise be added, if said taxes are not paid before the operation of the next tax collection period next ensuing or if the property had originally become delinquent after assessment in the usual course.