I believe 2002, but they haven't been paid for over 40 years.

When this became an issue, why was not the annual tax amount set aside for payment should we lose the case

I would have opposed this. It would have required an increase in the assessment. If OPA had won do you think that money would have been returned to association members? Absolutely not.

I see no mention of an appeal, which indicates to me that we're accepting/admitting that we indeed owe this. It is unconsionable that this predicament was permitted to playout as it has.

You see no mention of an appeal?   Ray, the court loss just decided last Friday was in the United States Court of Appeals. Can't go any higher unless you think OPA should now foot the bill for a Supreme Court appeal. The Court of Appeals case just decided was an appeal of a decision against OPA by the IRS Tax Court.

It is unconsionable that this predicament was permitted to playout as it has.

I disagree. I believe it played out as it had to.