§ 66. Cancellation of void tax. When it shall be discovered that the
proceedings in levying any tax, or in making any assessment, have been
so irregular as to render them illegal and void, the board of
supervisors may annul them, or may annul all of them, subsequent to and
including the irregularity, and such board may direct the board of
assessors of the town in which said property is located to levy anew
such tax or assessment, or such board may direct the proceedings anew
from the point where the irregularity occurred.