McDONALD, Justice.
This case is before us on direct appeal from a Public Service Commission (PSC) order approving a utility surcharge refund plan proposed by the City of Tallahassee. We have jurisdiction. Art. V, § 3(b)(2), Fla. Const. The issue here is whether subsection 366.06(3) or subsection 717.05(2), Florida Statutes (1983), controls the disposition of unclaimed municipal utility refunds created by an improper rate structure. We hold that such refunds should...
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