County submitted the claim to Alliance, a risk-pooling entity of which County is a member. Any tax assessment, fine, fee or adjustment, or 2. The collection, refund, disbursement or application of any taxes. County brought this declaratory judgment action against Alliance on February 16, 2000. Both parties moved for summary judgment, which was granted in favor of Alliance.
County appeals the circuit court s determination that coverage was excluded under the policy.
When reviewing summary judgment, we will affirm only if there are no genuine issues of material fact and all legal questions have been decided correctly. As there is no dispute as to material facts, this case involves the interpretation of the insurance policy, which we review de novo. Sawyer v. Farm Bureau Mut. Whether the contract is ambiguous is also reviewed de novo. When ambiguity is found, the interpretation most favorable to the insured should be adopted.