§ 33.31 PRESUMPTION FROM FAILURE TO RAISE THE CLAIM OF PREVIOUS PAYMENT OR UNJUST ASSESSMENT.
   In case the defaulting taxpayer, after the levy of the execution, makes no payment and files no affidavit, as herein provided, he or she shall be deemed in law to have waived all exception to possible omissions, errors or irregularities in the assessment of the tax and in all preliminaries to the sale as prescribed by law, and to have admitted that all preliminary steps to the assessment and sale, and the assessment and sale, are in accordance with requirements of the law.
(1995 Code, § 1-5027)