Louisiana Revised Statutes Tit. 38, § 1548. Contest of validity of proceedings

Whenever funding or refunding bonds have been ordered to be issued, and forced contributions and acreage taxes have been levied, or authorized to be levied, any land owner having property situated within the limits of any drainage district or sub-drainage district during sixty days next following the date of publication of the resolution, as required in this Part, may appeal to the courts for the purpose of testing the regularity, formality, legality, constitutionality, or validity of the proceeding, of the funding or refunding bonds authorized to be issued, and of the forced contributions or acreage taxes levied or authorized to be levied. After this time the regularity, formality, legality, constitutionality, and validity of the proceeding shall be conclusively presumed, shall be absolutely incontestable, and no one shall have any right or cause of action to contest the regularity, formality, legality, constitutionality, or validity of the proceedings, of the funding or refunding bonds authorized to be issued, or of the forced contributions or acreage taxes levied or authorized to be levied. If the regularity, formality, legality, constitutionality, or validity of the proceedings, of the funding or refunding bonds, or of the forced contributions or acreage taxes, are not questioned within the sixty days the authority of the board of drainage commissioners of any drainage district or sub-drainage district to issue and sell or exchange the funding or refunding bonds, the legality and constitutionality of the bonds, as well as the legality and constitutionality of the acreage taxes or forced contributions, levied or authorized to be levied, to pay the bonds, shall be conclusively presumed and no court may inquire into any of these matters.