OPINION
ROBB, Judge
The Clear Creek Conservancy District (the "District") appeals the trial court's order granting Ronald and Bonnie Kirkbrides' (collectively the "Kirkbrides") Trial Rule 60(B)(1) motion which decreased the amount of exceptional benefits assessments levied against them.
Issue
The District raises one issue for our review which we restate as whether the trial court has jurisdiction to consider a Trial Rule 60(B)(1...
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