St. Paul Building Co. v. Mayor of Baltimore

Ukneb,

J., delivered the opinion of the Oonrt.

The collection of county or city taxes is required by law to be made within four years after they are levied, otherwise the defense of limitations may be interposed. Code, art. 81, sec. 93. In Ordinance No. 266 of the Mayor and City Council of Baltimore, relating to the reimbursement of the city for the expense of paving sidewalks, are provisions that the cost of such work shall be assessed against the owners of the abutting properties, and shall be collected “in the same manner as taxes on real estate are collected,” that the assessments shall be…