Definition of Erroneous Assessment
Refers to an assessment that deviates from the law and is therefore invalid, and is a defect that is jurisdictional in its nature, and does not refer to the judgment of the assessing officer in fixing the amount of valuation of the property. In re Blatt, 41 N.M. 269, 67 P.2d 293, 301.
That's the definition of Erroneous Assessment in Black's Law Dictionary 6th Edition. Courtesy of Cekhukum.com.
