Validation of tax proceedings preserves substantive acts despite procedural defects when they conform to statutory intent. Proceedings under the Act are not invalidated by mistakes, defects or omissions if, in substance and effect, they conform to the intents, purposes and ... Summary
Validation of tax proceedings preserves substantive acts despite procedural defects when they conform to statutory intent.
Proceedings under the Act are not invalidated by mistakes, defects or omissions if, in substance and effect, they conform to the intents, purposes and requirements of the Act or any existing law; service of a notice, order or communication is not open to challenge where the recipient has acted on it or failed to contest service in earlier related proceedings.
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