Bethel Utilities Corp. v. City of Bethel

OPINION

COMPTON, Justice.

Bethel Utilities Corporation (BUC) filed an original action in the superior court against the City of Bethel (City), seeking a sales tax exemption and a refund of sales tax paid between 1980 and 1986. The trial court granted the City’s motion for summary judgment. BUC appeals the dismissal of its suit, asserting that it was entitled to maintain the original action, or if not, that it was properly appealing the City’s denial of its claim for an exemption and refund of taxes paid since April 1986. BUC also appeals the trial court’s award of attorney fees to the City.

I.…