Section 117:
Immaterial error not to affect liability.
No assessment and no charge or demand on account
of any tax or fee shall be impeached or affected by reason only of any mistake in the name of any person
liable to pay such tax or fee, or in the description of any property or thing, or any mistake in the amount
of the assessment, charge or demand, if the directions contained in this Act and the rules and bye-laws
made thereunder have in substance and effect been complied with; but any person who sustains any
special damage by reason of any such mistake shall be entitled to recover such compensation for the
same, as the Board may decide.