The title to all lands located in the Jefferson and Plaquemines Drainage District which were purchased by the Jefferson and Plaquemines Drainage District at tax sales made by the sheriffs and ex-officio tax collectors for the parish of Plaquemines or the parish of Jefferson, for delinquent taxes due the state, parish of Jefferson or parish of Plaquemines, and any and all political subdivisions of the state or parishes, where the sales were made prior to January 1, 1931, are ratified, quieted and confirmed as legal and valid.