Section 46210 Of Article 3. Assessment Rolls From California Water Code >> Division 14. >> Part 9. >> Chapter 2. >> Article 3.

. Upon filing of the certificates of the secretary of the board as provided in Section 46209, the assessment roll and the assessments therein made shall be final and conclusive, and no action or defense shall ever be maintained attacking them in any respect, and the assessment roll shall be conclusive evidence before any court or tribunal that the assessment has been made and levied according to law.