3.74.110 General foreclosure.
A. The borough shall bring one general foreclosure proceeding in rem against the tracts included in the foreclosure list. If the owner is unknown, the tract shall be proceeded against as belonging to “unknown owner.”
B. No assessment of property or charge for taxes is invalid because:
1. There is irregularity in an assessment roll;
2. The assessment roll was not made, completed or returned within the time prescribed by law;
3. The property was listed or charged in an assessment or tax roll without a name, or with a name other than that of the owner. No error or informality on the part of any officer in connection with assessment, equalization, levy or collection violates or affects the assessment of the property or the taxes on it. An irregularity, informality, omission or other error may, in the discretion of the court, be corrected to conform to law.