Section 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.