PART I
ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TITLE IX
TAXATION
CHAPTER 59
ASSESSMENT OF LOCAL TAXES
Section 82
Validity of excessive assessments
Section 82. If, by reason of an erroneous or illegal assessment or apportionment of taxes, a person is assessed more than his due proportion, the tax and assessment shall be valid except as to the illegal excess.