RUFFIN, Presiding Judge.
Trans Link Motor Express, Inc. (Trans Link) sued Dougherty County and the Dougherty County Tax Commission (collectively, Dougherty County), challenging Dougherty County's decision denying Trans Link's request for a refund for ad valorem taxes it paid in 1998 and 1999. The trial court denied Trans Link's motion for summary judgment and granted summary judgment to Dougherty County. Trans Link appeals. For reasons that follow, we affirm.
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