OPINION
MOORE, Justice.
This case involves a dispute between the City of Wasilla ["city"] and city residents, the Wilsonoffs, about an assessment the city levied against the Wilsonoffs' property for a percentage of the cost of a new municipal water system. The Wilsonoffs requested an exemption from the city's assessment rolls, contending that the municipal water system would not benefit their property. The city council denied their request. On appeal the...
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