32 V.S.A. § 4157 — Effect of such certificate

From the date of endorsing such certificate upon the grand list as aforesaid to the
effect that no such appeal or suit is pending, when offered in evidence in any court
in this State, such list shall be received as a legal grand list of such town or city
and its validity shall not be put in issue by any party to any action in any hearing
or trial in any court.