Lowenberg v. City of Dallas

The question presented is when a claim accrues for refund of an illegal fee. The court of appeals held it accrues when the fee is enacted rather than when it is paid, distinguishing a recent opinion by this Court to the contrary. We disagree, and thus reverse.

On September 28, 1994, the City of Dallas passed an ordinance requiring commercial property owners to pay an annual “fire registration fee.” The amount of the fee varied with the square footage of the commercial property. After a wave of protests, the City repealed the ordinance the following year, but continued efforts to collect it for…