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I don't think they get it based on this loop hole....

 

Rodney Kite-Powell, curator at the Tampa Bay History Center, noted that the Tampa of 1861 is not the same city that exists today — literally. Tampa was originally incorporated in 1855, but was abolished in 1869 in part because residents had no money to pay taxes, and the city had no money to pay its bills, Kite-Powell said. It was reincorporated in 1887.

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