Validity of assessment proceedings upheld despite procedural mistakes, and service not challengeable if acted upon. Proceedings under the Act, including assessments, revisions, appeals and notices, are not invalidated solely by mistakes, defects or omissions if they are in substance and effect in conformity with the intents, purposes and requirements of the Act or existing law; and service of notices, orders or communications cannot be questioned where the recipient has acted on them or failed to challenge service in earlier related proceedings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Validity of assessment proceedings upheld despite procedural mistakes, and service not challengeable if acted upon.
Proceedings under the Act, including assessments, revisions, appeals and notices, are not invalidated solely by mistakes, defects or omissions if they are in substance and effect in conformity with the intents, purposes and requirements of the Act or existing law; and service of notices, orders or communications cannot be questioned where the recipient has acted on them or failed to challenge service in earlier related proceedings.
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