There are still no arrests in the West Texas explosion? Tax protests are the best they can do?

What Went Wrong in West, Texas - and Where Were the Regulators? (click here)

A member of the Valley Mills Fire Department walks among the remains of an apartment complex next to the fertilizer plant that exploded on April 17, 2013 in West, Texas. Seven different agencies regulate fertilizer plants in Texas, but none of them have authority over how close they are to homes and schools. (Erich Schlegel/Getty Images)

By SUSANNA KIM (@skimm)

May 15, 2003

After a fertilizer plant explosion (click here) destroyed part of a small city last month, the leaders of West, Texas, find themselves in the difficult financial position of having to collect property taxes from residents whose homes were destroyed.

No one is more conflicted than West Mayor Tommy Muska, whose home was partially damaged by the blast at West Fertilizer Co. outside Waco April 17 that killed 15 people. And while 55-year-old mayor understands the need to collect revenue, he can identify with the frustatration of homeowners who're facing an expensive repair of their property.

"It's a double-edged sword," Muska said. "I'm a taxpayer as well. I clearly don't want to pay taxes on a house that's been damaged like mine's been damaged."...