In re the Protest of Liston Foundation

Elliott, J.:

The Emil Liston Foundation, owner of real estate in Douglas County (a fraternity house at Baker University), appeals the district court’s affirmance of the State Board of Tax Appeals (BOTA) decision. The trial court held the Foundation had to pay interest on late-paid taxes even if the county treasurer failed to make a diligent effort to find a forwarding address when the Foundation’s tax notice was returned undelivered.

Finding no error, we affirm.

From 1975 through 1984, the county treasurer mailed tax statements to the Foundation in care of Bob Sperry. Taxes were *354fully paid in…