N.Y. Second Class Cities Law § 163

§ 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