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BOARD OF TRUSTEES RET. v. WEST DES MOINES

No. 97-603.

587 N.W.2d 227 (1998)

BOARD OF TRUSTEES OF the MUNICIPAL FIRE & POLICE RETIREMENT SYSTEMS OF IOWA, Appellant, v. CITY OF WEST DES MOINES, Appellee.

Supreme Court of Iowa.

December 23, 1998.

Attorney(s) appearing for the Case

Douglas E. Gross, Sean R. Moore, Scott L. Long, and Alice E. Helle of Brown, Winick, Graves, Gross, Baskerville and Schoenebaum, P.L.C., Des Moines, for appellant.

Jack W. Rogers of George, Schwarz & Rogers, Des Moines, for appellee.

Considered by McGIVERIN, C.J., and CARTER, LAVORATO, SNELL, and CADY, JJ.

CADY, Justice.

The City of West Des Moines challenged the authority of the Board of Trustees of the state retirement system for police officers and fire fighters to charge interest on unpaid transition liability under Iowa Code section 411.38 (1995) in excess of the general statutory rate of five percent per annum. The district court determined the Board was not authorized to charge interest in excess of five percent. The Board appealed. We reverse and remand.

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