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    <description>Absence of procedural irregularity in an assessment precludes interference in writ jurisdiction. Where the statutory appeal period has expired, an appellate remedy may nevertheless be invoked upon verification of recovery of the requisite disputed tax amount. The appeal must then be decided on its merits without reference to limitation. Writ relief is declined when no procedural defect in the assessment is established, while preserving the conditional opportunity to pursue the statutory appellate process.</description>
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