STEPHAN, J.
This appeal presents issues of law regarding how and when a municipality may initiate a proceeding for a review and possible adjustment of rates under the Municipal Natural Gas Regulation Act (MNGRA), Neb.Rev.Stat. §§ 19-4601 to 19-4623 (Reissue 1997).
FACTS
The material facts are uncontested. KN Energy (KNE) is a division of Kinder Morgan, Inc., a Kansas corporation authorized to do and doing business in the State of Nebraska...
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