Application_Attachment.tif

APPLICATION - 1

DONOVAN E. WALKER (ISB No. 5921)
Idaho Power Company
1221 West Idaho Street (83702)
P.O. Box 70
Boise, Idaho 83707
Telephone: [phone]
Facsimile: [phone]
[e-mail]

Attorney for Idaho Power Company

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

IN THE MATTER OF THE APPLICATION
OF IDAHO POWER COMPANY FOR AN
ORDER APPROVING THE TRANSFER
OF CERTAIN ASSETS ASSOCIATED
WITH TRANSMISSION LINE LAND.
)
)
)
)
)
)

CASE NO. IPC-E-26-17

APPLICATION

Idaho Power Company (“Idaho Power” or “Company”), in accordance with Idaho
Code §§ 61-328 and 61-524 and Rule of Procedure (“RP”) 52, hereby respectfully makes
application to the Idaho Public Utilities Commission (“Commission”) for an order
approving the conveyance of approximately 0.659 acres of land located along Amity
Road, in Ada County, Idaho, to ASIG 665 W Amity RD LLC (“Buyer”).
In support of this Application, Idaho Power asserts as follows:
I. BACKGROUND
1. In 1946, the Company acquired from the State of Idaho a rectangular strip
of land, approximately 5.30 acres, along Amity Road in Ada County, Idaho (“Amity Road
parcel”). The intent of the land acquisition was to create a transmission line corridor for a
APPLICATION - 2

future transmission line. Though a transmission line does not yet run through the Amity
Road parcel, the Company has installed distribution facilities and therefore, the
transmission line corridor, including the Amity Road parcel, is recorded in Federal Energy
Regulatory Commission (“FERC”) Account 101, Electric Plant-in-Service.
2. Since acquiring the land from the State of Idaho, the Company has
periodically been contacted by various landowners of parcels adjacent to the Amity Road
parcel requesting to purchase portions of the parcel from Idaho Power. Historically, the
Company has sold various parcels to landowners, retaining easements on the property
that will still allow for placement of a future transmission line by Idaho Power. Recently,
the Buyer, who is currently leasing the land from Idaho Power, communicated interest in
purchasing the strip of land adjacent to his property, approximately 0.659 acres, to
maintain and to continue to provide parking for the Buyer’s adjacent property.
II. DESCRIPTION OF TRANSACTION
3. Under the proposed transaction, Idaho Power would transfer the 0.659-acre
parcel to the Buyer but reserve the entire parcel of land as an easement, for a purchase
price of $100,470. The land, which is encumbered by the powerline easement depicted
on page 10 of the Real Estate Purchase and Sale Agreement found in Attachment 1, is
being conveyed at market value. As explained earlier, this conveyance will release the
Company’s responsibility associated with land ownership to the Buyer but will allow Idaho
Power to maintain the use of the land for its intended purpose. In addition, if the
conveyance is approved, the existing lease agreement will automatically terminate at
closing.

APPLICATION - 3

III. IDAHO CODE § 61-328
4. Pursuant to Idaho Code § 61-328, an electric utility must obtain approval
from the Commission before it sells or transfers ownership in any generation,
transmission, or distribution plant located in Idaho.
Before authorizing the transaction, the public utilities
commission shall find: (a) That the transaction is consistent
with the public interest; (b) That the cost of and rates for
supplying service will not be increased by reason of such
transaction; and (c) That the applicant for such acquisition or
transfer has the bona fide intent and financial ability to operate
and maintain said property in the public service.

Idaho Code § 61-328(3).
5. The transfer of 0.659-acres of the Amity Road parcel meets the above-
stated requirements of Idaho Code § 61-328(3). The transaction is in the public interest
as it relieves the Company of ownership and maintenance responsibilities of the land
while still allowing for use of the land for its intended purpose, not impacting Idaho Power’s
ability to provide safe, efficient, and reliable service to customers. Consequently, the cost
of and rates for supplying service will not be increased by this transaction.
6. As a landowner of an adjacent parcel (identified as “Block 4 Lot 3” on the
map found in Attachment 1) who is interested in maintaining the land, the Buyer has the
bona fide intent and financial ability to operate and maintain the land in the public service.
IV. PROPOSED ACCOUNTING
7. The original cost of the 0.659 acres of land was $46.52. Please see
Attachment 2 for the proposed journal entries associated with the transaction, including
the removal of the original cost from FERC Account 101, Electric Plant-in-Service.

APPLICATION - 4

V. MODIFIED PROCEDURE
8. Idaho Power believes that a technical hearing is not necessary to consider
the issues presented herein and respectfully requests that this Application be processed
under Modified Procedure; i.e., by written submissions rather than by hearing. RP 201 et
seq.
VI. COMMUNICATIONS AND SERVICE OF PLEADINGS
9. Communications and service of pleadings with reference to this
proceeding should be served on the following:
Donovan E. Walker Connie Aschenbrenner
Idaho Power Company Idaho Power Company
1221 West Idaho Street (83702) 1221 West Idaho Street (83702)
P.O. Box 70 P.O. Box 70
Boise, Idaho 83707 Boise, Idaho 83707
[e-mail] [e-mail]
[e-mail]

VII. REQUEST FOR RELIEF
10. Idaho Power respectfully requests a Commission order authorizing the
conveyance of the 0.659-acre portion of the Amity Road parcel to the Buyer consistent
with the requirements of Idaho Code §61-328.
DATED at Boise, Idaho, this 29th day of May 2026.

DONOVAN E. WALKER
Attorney for Idaho Power Company

APPLICATION - 5
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on this 29th day of May 2026 I served a true and correct
copy of foregoing APPLICATION upon the following named parties by the method
indicated below, and addressed to the following:
ASIG 665 W Amity RD LLC
800 Brickell Ave, 904
Miami, FL 33132
[e-mail]
Hand Delivered
X U.S. Mail
Overnight Mail
FAX
_ Email
Stacy Gust
Regulatory Administrative Assistant
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-26-17
IDAHO POWER COMPANY
ATTACHMENT 1
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-26-17
IDAHO POWER COMPANY
ATTACHMENT 2
Account Description Debit Credit
421190 Gain on Disposition of Property 46.52
101000 Electric Plant In Service 46.52
To record retirement due to land sale
131201 Cash 100,470.00
421190 Gain on Disposition of Property 100,470.00
To record proceeds from sale
421190 Gain on Disposition of Property 1,500.00
131201 Cash 1,500.00
To record closing costs
421190 Gain on Disposition of Property 2,585.40
131201 Cash 2,585.40
To record selling costs
101000 Electric Plant In Service 23.26
421190 Gain on Disposition of Property 23.26
To record transmission line easement retained
These are proposed entries, no actual entries have been recorded.
If no additional expenses are recorded, the estimated gain in account 421190 is $96,361.34.
Amity Road Transmission Line Land Sale
Proposed Journal Entries
Attachment 2