New York § 163 Assessment not invalidated by irregularities

New York Statutes

§ 163 — Assessment not invalidated by irregularities

New York § 163

Law SCCSecond Class Cities

Art. 10Department of Assessment and Taxation

This text of New York § 163 (Assessment not invalidated by irregularities) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Second Class Cities § 163 (2026).

Text

  § 163. Assessment not invalidated by irregularities. No assessment or\ntax shall be vacated, set aside, canceled, annulled, reviewed or\notherwise questioned or affected by reason of any error, omission,\nirregularity or defect, not actually fraudulent, in any of the steps or\nproceedings required to be had or taken as preliminary to, or in the\nmaking of, the assessment, or in the levying or collection of the tax,\nnor in relation to or in connection with any proposal, designation of\nmaterials, contract, work or improvement for or on account of which such\nassessment was made or tax imposed. But all property shall be liable to\nassessment and all assessments shall be valid and of full force and\neffect notwithstanding any such error, omission, irregularity or defect.\n

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§ 163. Assessment not invalidated by irregularities. No assessment or\ntax shall be vacated, set aside, canceled, annulled, reviewed or\notherwise questioned or affected by reason of any error, omission,\nirregularity or defect, not actually fraudulent, in any of the steps or\nproceedings required to be had or taken as preliminary to, or in the\nmaking of, the assessment, or in the levying or collection of the tax,\nnor in relation to or in connection with any proposal, designation of\nmaterials, contract, work or improvement for or on account of which such\nassessment was made or tax imposed. But all property shall be liable to\nassessment and all assessments shall be valid and of full force and\neffect notwithstanding any such error, omission, irregularity or defect.\n