32.70

32.70 Statute of limitations. Unless the action commences within one year after January 1 following the date the assessment of benefits is placed on the tax roll under § 32.58 (2), no person may contest the sale of property or issuance of any tax certificate for nonpayment of an assessment. Commencing an action is subject to § 32.61 and does not prevent the issuance or payment of any bonds issued under § 32.67 or 32.69.