(2) No assessment of property or charge for taxes shall be considered invalid because of:
(a) An irregularity in an assessment roll.
(b) An assessment roll not having been made, completed or certified within the time prescribed by law.
(c) The property having been listed or charged in an assessment or tax roll without any name, or with a name other than that of the owner.
(3) No error or informality on the part of any officer in connection with assessment, equalization, levy or collection shall vitiate or affect the assessment of the property or the taxes thereon.
(4) Any such irregularity, informality, omission or other error may, in the discretion of the court, be corrected to conform to law. [Amended by 1979 c.284 §137; 1989 c.411 §1; 2003 c.46 §28; 2003 c.576 §414]