OPINION
APODACA, Judge.
Hillhaven Corporation (Hillhaven) appeals the Human Services Department's (Department) determination that the Department was entitled to reimbursement for depreciation of assets that it had previously paid Hillhaven. Our calendar notice proposed summary dismissal for lack of jurisdiction. Not being persuaded by Hillhaven's memorandum in opposition, we dismiss the appeal.
Hillhaven is a corporation that owned and operated two...
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