No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the assessment or act was not completed within the time required by law.
Utah Code § 59-2-1314
Informalities and time prescribed for action -- Effect on validity of tax
Repealed and Re-enacted by Chapter 3, 1988 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.