The association alleges that GEICO did not pay the full amount owed, with taxes for license years 2021 through 2024 totaling $30.3 million and penalties amounting to $39.4 million. In response, Geico argued that only municipalities, not the association, have the statutory authority to collect delinquent taxes and penalties. The court found that this authority was delegated to the association through municipal ordinances and contracts.