Validity of assessment proceedings preserved despite procedural mistakes when substance conforms with statutory intents and requirements. Proceedings under the Act shall not be invalidated merely for mistakes, defects or omissions if, in substance and effect, they conform with the intents, ... Summary
Validity of assessment proceedings preserved despite procedural mistakes when substance conforms with statutory intents and requirements.
Proceedings under the Act shall not be invalidated merely for mistakes, defects or omissions if, in substance and effect, they conform with the intents, purposes and requirements of the Act or any existing law; service of notices, orders or communications is not open to challenge where the recipient has acted on them or did not contest service in earlier related proceedings.
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