§ 63. Presumption of validity of tax. It shall be presumed that every
tax levied and assessment made is valid and regular, and that all the
steps and proceedings required by law were taken and had, until the
contrary shall be made to appear. Any action or proceedings commenced by
any person or persons to test the validity or regularity of any tax
levied or assessment made shall be commenced within two years from the
date of the receipt of the tax warrant by the town receiver of taxes.
The invalidity or irregularity of any tax or assessment shall not be
available as a defense to any action or proceeding commenced after the
expiration of two years from the delivery of such warrant as aforesaid,
or for the enforcement of any right or title, by virtue of any sale
thereunder, unless an action or proceeding to test the validity or
regularity of such tax or assessment shall have been commenced within
the time hereinbefore limited for commencing the same, and shall be
still pending, or such tax or assessment shall have been adjudged to be
irregular and invalid.