PENOYAR, J.
¶ 1 Ted Shoulberg and Charles Haniford brought a class action suit on behalf of themselves and others similarly situated (collectively, Owners) challenging a tax levied by the Jefferson County Public Utility District Number 1 (District). The Owners appeal the trial court's order granting the District's summary judgment motion and denying the Owners' summary judgment motion. The Owners argue that the expenditures the District made constitute "provision...
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