In all cases where a final judgment of a competent court has been heretofore rendered cancelling or annulling a sale made to the State of Louisiana in the enforcement of state taxes, and such legal proceedings for cancellation or annulment have been had contradictorily with the collector of state taxes of the parish in which the property is situated, the State of Louisiana must bring suit to be decreed the owner of such property under such tax sale within three months from and after the promulgation of Act 172 of 1914, otherwise that such action shall be prescribed.
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