REINHARDT, District Judge.
This appeal is taken from a decision in which the district court determined that it did not have jurisdiction to consider Eastern Idaho Health Services, Inc.'s appeal of the Bonneville County Board of County Commissioners' refusal to grant a refund of interest and penalties paid by the Hospital. We conclude that the district court had jurisdiction to hear the appeal, and remand for a trial de novo as required by I.C. § 31-1512.
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