 ታዋሚዎች ባለመስማማታቸው ይህን ሁሉ ዓመት ኪሳራ እንጂ ትርፍ ባያስገኝላቸውም ለትርፍ ቆም ብሎ ከማሰብ ይልቅ በኪሳራ መንቀሳቀሱን ተያይዘውታል።
Rather than seeking to enjoin the implementation of these reassessment procedures, the plaintiffs waited until they were completed, no other reassessment having been conducted, and then sought to enjoin the collection of 2003 taxes already over one year delayed.