WOLF, Judge.
Maclen Rehabilitation Center (Maclen) appeals from a final order of the Department of Health and Rehabilitative Services (HRS) denying appellant's request under the medicaid nursing home reimbursement plan for forgiveness of depreciation recapture upon its sale of a nursing home facility. Maclen raises several procedural points that we find have no merit. In addition, Maclen argues that HRS improperly treated its newly constructed building as a new nursing...
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