City of Cisco v. Varner

The only question presented for our decision is whether the defense of limitation is available to a property holder who . is sued by a city or town to recover the amount of an assessment made by such municipality to cover the cost of paving a street adjacent to property owned by her.

It is insisted that in such a suit the amount sought to be recovered is a tax within the meaning of article 7298, R. S. 1925, to which the statute of limitation has no application. .•This article of the statute reads as follows:

“No delinquent taxpayer shall have the right to plead in any court or in any manner…