OPINION
GARFF, Judge:
Appellant Parkdale Care Center ("Parkdale") appeals the court's dismissal of its claim for failure to exhaust administrative remedies. Appellees Cathy Frandsen, Carla Palacios and Denise Bera (collectively, "claimants") cross appeal the dismissal of their counterclaim.
FACTS
We emphasize the procedural history because the issue of subject matter jurisdiction turns on the nature of those procedures. We draw the facts...
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