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§ 23-1 — Limitations

Baltimore City Code (current through Ord. 26-129 (July 17, 2026); publication of Oct. 18, 2026) · Baltimore City Public Local Laws, Subtitle 23, § 23-1

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§ 23-1 Limitations.

All taxes now levied, or which hereafter may be levied in the City of Baltimore, shall be collected within four years from the levying of the same; and the collection of taxes shall not be enforced by law after the lapse of said four years, and the party from whom said taxes may be demanded may plead this section in bar of any recovery of the same.