Section 164. Right to review assessment or tax for local improvement limited

No action or proceeding to set aside, vacate, cancel or  annul
  any  assessment  or  tax  for  a  local improvement shall be maintained,
  except for total want of jurisdiction to levy and assess the same on the
  part of the officers, board or body authorized by law to make such  levy
  or  assessment  or to order the improvement on account of which the levy
  or assessment was made. No action or proceeding shall be  maintained  to
  modify  or  reduce  any  such  assessment  or  tax  except  for fraud or
  substantial error  by  reason  of  which  the  amount  of  such  tax  or
  assessment  is  in  excess of the amount which should have been lawfully
  levied or assessed.