A. At the time fixed by the council as is designated in said notice for hearing objections to the confirmation of said roll, or at such times as such hearing may be adjourned to, the city council, or other legislative body, shall sit as a board of equalization and hear, consider and determine all objections, protests and complaints, if any have been filed, and consider the same; and shall have power to modify, correct, revise, raise, lower or change such roll, or any part thereof, or to set aside such roll and order that such assessment be made de novo as to such body shall appear equitable and just. In case a new assessment roll is ordered, the same shall be prepared by the city engineer and in case the same includes property omitted from the first or if any assessments have been raised from the amount appearing in the first roll, a new notice of hearing shall be given as herein provided. But in case no new property appears on said roll or if no assessments have been raised, no objections to the same will be considered unless such objections were filed prior to the original date of hearing. The city council shall then confirm the assessment roll by ordinance, which ordinance shall specify the entire amount of the assessments as shown upon such roll and shall direct that the assessment roll be deposited with the city treasurer for collection and shall specify the manner and terms of payment of such assessment. No objection to the assessment shall be considered by the city council unless the grounds are stated clearly and unless such objection is made in writing and filed within the time prescribed.

B. In case an appeal shall be taken to review the action of the city council as prescribed by law, upon receipt of a certified copy of the decision of the court, the city clerk or other officer who shall at that time have custody of the assessment roll shall modify and correct such assessment roll in accordance with such decision, provided no further appeal has been taken, in which case such action shall be deferred until such officers shall have received a certified copy of the decision of the highest appellate court to which such case is taken for review.