United Parcel Service, Inc. v. Public Utility Commission

OPINION BY

Judge LEAVITT.

United Parcel Service (UPS) seeks review of an interlocutory order of the Public Utility Commission (Commission) that was certified to this Court by the Commission in the belief that an immediate appeal would facilitate resolution of the entire case. Commission Order of July 20, 2006, at p. 10. UPS contends that the Commission does not have the authority to group all common carriers into one utility group *673for assessment purposes under the Public Utility Code,1 as the Commission held. Rather, UPS contends that utility groupings can be established only after an…