RULON, J.:
The Kansas Employment Security Board of Review (KESB) appeals the district court's judgment that Kansas City, Kansas, Unified School District No. 500's (U.S.D. 500) experience rating account should not be charged because the claimants were not unemployed and, therefore, not eligible for unemployment benefits.
We must decide if the district court: (1) had jurisdiction to consider this matter and, (2) if the district court did have such jurisdiction...
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