In re Notice of Attachment & Garnishment Issued by Catawba County Tax Collector Against Nuzum-Cross Chevrolet, Inc.

ARNOLD, Judge.

The narrow question presented by this appeal is whether a clerical error by a tax supervisor’s office is an immaterial ir*334regularity under G.S. 105-394 so as not to invalidate the tax levied on the property. We hold that it is.

G.S. 105-394 contains a broad statement that is intended to cover cases like the one before us where there is no dispute that but for the clerical error, the tax would have been valid. The statute reads in part:

Immaterial irregularities in the listing, appraisal, or assessment of property for taxation or in the levy or collection of the property tax or in…