Validity of assessments preserved despite procedural errors, where substance conforms to statutory intent, and service not challengeable if acted upon. Assessment and related proceedings are not invalid solely for procedural mistakes if they conform in substance with the intent and purposes of the Act; service is not challengeable where the recipient has acted on the communication or failed to dispute service at the earliest proceedings; and an assessment is not invalid merely because another authority could also have taken the action under the Act.
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 assessments preserved despite procedural errors, where substance conforms to statutory intent, and service not challengeable if acted upon.
Assessment and related proceedings are not invalid solely for procedural mistakes if they conform in substance with the intent and purposes of the Act; service is not challengeable where the recipient has acted on the communication or failed to dispute service at the earliest proceedings; and an assessment is not invalid merely because another authority could also have taken the action under the Act.
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