The Los Angeles Dodgers topped a record nine teams owing Major League Baseball's luxury tax this year with a $103 million penalty, and the $97.1 million bill for the New York Mets raises their tax total under high-spending owner Steve Cohen to nearly $229 million. The World Series champion Dodgers will pay a tax for the fourth year in a row. The Yankees owe $62.5 million, according to figures finalized Friday by Major League Baseball and the players' association and obtained by The Associated Press.