City of Knoxville v. Lee

To the suit of the City to enforce its lien for unpaid installments past due on paving assessments levied on abutting property under Chap. 278 of Acts of 1905, the owner plead the statute barring the collection of taxes after six years, being Chap. 24, Acts of 1885, Shan. Code, Sec. 821.

Hearing the canse on a stipulation which reduced the issues to the sole question of the applicability of this general statute to paving assessment levies, the Chancellor sustained the plea, and the City has appealed.

The question is one of first impression in this State, and decisions in other jurisdictions…