§ 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 <cite data-path="23|§23-1">this section</cite> in bar of any recovery of the same.