OPINION
COMPTON, Justice.
Bethel Utilities Corporation (BUC) filed an original action in the superior court against the City of Bethel (City), seeking a sales tax exemption and a refund of sales tax paid between 1980 and 1986. The trial court granted the City's motion for summary judgment. BUC appeals the dismissal of its suit, asserting that it was entitled to maintain the original action, or if not, that it was properly appealing the City's denial of its...
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