OPINION
GEMMILL, Judge.
¶ 1 Navajo County appeals from a tax court judgment sustaining a determination of appellee Property Tax Oversight Commission ("PTOC") that Navajo County exceeded its ad valorem property tax levy limit for tax year 2000. The County paid $275,000 to settle lawsuits brought by medical care providers to recover for health care services rendered to indigent Navajo County residents from 1994 through 1999 but did not include the $275...
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