IES UTILITIES v. DEPT. OF REV. & FINANCE

No. 94-1987.

545 N.W.2d 536 (1996)

IES UTILITIES INC., Midwest Power Systems, Inc., Iowa-Illinois Gas and Electric Company, and Interstate Power Company, Appellants, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellee.

Supreme Court of Iowa.

Rehearing Denied April 17, 1996.


Attorney(s) appearing for the Case

Linda S. Weindruch and Rebecca Boyd Parrott of Dickinson, Mackaman, Tyler & Hagen, P.C., Des Moines, for appellants.

Thomas J. Miller, Attorney General, Harry M. Griger, Special Assistant Attorney General, and James D. Miller, Assistant Attorney General, for appellee.

Considered en banc.


McGIVERIN, Chief Justice.

The controlling issue here is whether the district court correctly sustained defendant Iowa Department of Revenue's (DOR) motion to dismiss plaintiff utilities' petition for declaratory judgment in this agency action case for failing to exhaust all adequate administrative remedies. Due to lack of district court jurisdiction over the original action filed by the utilities, we affirm.

I. Background facts and proceedings. Plaintiff...

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