OPINION
PICKARD, J.
{1} The City of Carlsbad (City) filed this action for declaratory judgment asking the district court to determine whether Grace Oil Company (Grace) was entitled to recover overpayment of royalties made to the City during a sixteen-year period. The trial court granted summary judgment in favor of the City. On appeal, we consider three issues: (1) whether the statute of limitations bars an action by Grace against the City to recover...
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