N.Y. Second Class Cities Law § 163: Assessment not invalidated by irregularities

§ 163. Assessment not invalidated by irregularities. No assessment or

tax shall be vacated, set aside, canceled, annulled, reviewed or

otherwise questioned or affected by reason of any error, omission,

irregularity or defect, not actually fraudulent, in any of the steps or

proceedings required to be had or taken as preliminary to, or in the

making of, the assessment, or in the levying or collection of the tax,

nor in relation to or in connection with any proposal, designation of

materials, contract, work or improvement for or on account of which such

assessment was made or tax imposed. But all property shall be liable to

assessment and all assessments shall be valid and of full force and

effect notwithstanding any such error, omission, irregularity or defect.