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IOWA ELEC. LIGHT & POWER v. UTILITIES BD.

No. 88-1115.

442 N.W.2d 99 (1989)

IOWA ELECTRIC LIGHT AND POWER COMPANY, Appellant, v. UTILITIES BOARD, UTILITIES DIVISION, DEPARTMENT OF COMMERCE, STATE OF IOWA, Appellee, v. CONSUMER ADVOCATE DIVISION, IOWA DEPARTMENT OF JUSTICE, Intervenor.

Supreme Court of Iowa.

June 14, 1989.

Attorney(s) appearing for the Case

Thomas J. Pitner and Jonathan M. Rogoff, Cedar Rapids, for appellant.

Susan Allender, Gen. Counsel, Gary Stump and Allan Kniep, Asst. Gen. Counsel, Dept. of Commerce, for appellee Bd.

James R. Maret, Consumer Advocate, and William A. Haas, Office of Consumer Advocate, for intervenor Consumer Advocate Div.

Considered by McGIVERIN, C.J., and HARRIS, LAVORATO, SNELL, and ANDREASEN, JJ.

HARRIS, Justice.

In this case a public utility, Iowa Electric Light and Power Co. (IE), challenges the Iowa utility board's interpretation of one of its own rules. The company contends the rule should be interpreted and applied to its advantage, also that the rule was improperly amended. The district court rejected the utility's claims and we affirm.

The dispute was precipitated by federal legislation, the tax reform Act of 1986 which was signed into law on...

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