Any party aggrieved by the order of the board of supervisors creating a road district or bringing territory therein, as herein provided, may appeal to the circuit court from the order of said board of supervisors as now provided by law for appeals from the orders of boards of supervisors, or may sue at law or in equity for relief therefrom; however, no action or suit attacking the validity of the said order, or in any manner questioning the same, shall be begun after the expiration of sixty days from the date of making or entering the said order. From and after the expiration of said period of sixty days, if no suit be filed or appeal taken as herein provided, the determination of the board of supervisors as to said matters shall be final, and the territory defined in said order of said board of supervisors shall constitute a road and taxing district of the state to which is delegated the power hereinafter mentioned to levy general ad valorem taxes upon all of the taxable property of said district assessed for state and county taxes, for the purpose of constructing and maintaining or repairing roads and highways, or for the payment of the principal and interest of any bonds issued for that purpose in the manner provided by the general laws.
If under the foregoing sections an election is held and the majority vote in favor of the district proposed, the appeal to the circuit court hereinabove mentioned shall not lie or, if taken, shall be dismissed.