§ 15-6-408 — Assessments; when proceedings conclusive; when sale enjoinable

(a) When any assessment roll for local improvements has
been confirmed by the governing body, the regularity, validity
and correctness of the proceedings relating to the improvement
and to the assessment, including the action of the governing
body upon the assessment roll and its confirmation, is
conclusive in all things upon all parties and cannot in any
manner be contested or questioned in any proceedings by any
person not filing written objections and not appealing the
confirmation of the assessment roll in the manner provided.
(b) No proceeding of any kind may be commenced or
prosecuted to defeat or contest:
(i) Any assessment specified in subsection (a) of
this section;
(ii) The sale of any property to pay the assessment;
(iii) Any certificate of delinquency issued therefor;
(iv) The foreclosure of any lien issued therefor,
except injunction proceedings to prevent the sale of any real
estate on the grounds that the property about to be sold does
not appear upon the assessment roll; or
(v) That the assessment has been paid.