RS 39:813

§813. Levy of tax; contesting validity A. If the electors vote in favor of the proposition to levy taxes, authorized by this Part, the governing authority, after promulgation of the results of the election and pursuant to the terms of the proposition submitted, shall levy the special taxes so authorized. B. The resolution promulgating the result of the special tax election shall be published once in the official journal of the political subdivision. C. For sixty days after promulgation of the result of an election held to levy a tax hereunder, any person in interest may contest the legality of the election or the tax authorized for any cause. After that time no one shall have any cause or right of action to contest the regularity, formality, or legality of the election. If the validity of any election, or tax authorized or provided for is not raised within the sixty days, the authority to levy the tax, the legality thereof, and the taxes shall be presumed to be valid. Added by Acts 1975, 1st Ex.Sess., No. 28, §1, eff. Feb. 20, 1975.