HomeMy WebLinkAboutFS 2010-02-02 Item 2C - Policy - Utility Billing Refunds and Back BillingTO:
DISCUSSION
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton and
Finance and Safety Committee
Jim Haggerton, Mayor
FROM: Peggy McCarthy, Deputy Finance Director
DATE: January 27, 2010
SUBJECT: Utility Billing Refunds and Back Billing Policy
ISSUE
When a customer is overcharged or undercharged for utility services how far back should the
refund or back bill extend?
BACKGROUND
Billing corrections are necessary for many reasons. Meters can become stuck preventing
accurate recording of consumption; fire line services can unknowingly be charged to the wrong
customer or the charges may be for incorrect line sizes.
Under previous Finance Directors Alan Doerschel and Kevin Fuhrer, the policy limited back bills
and refunds to 12 billing periods from the claim or discovery date or to the point of ownership
change, whichever occurred first.
For comparison purposes, the City of Auburn's policy provides for a 36 month adjustment
period. The policy reads as follows, "In the event of a meter being out of order and failing to
register properly, the consumer shall be back charged or refunded the difference between the
billing volume they were charged for and the average volume of monthly consumption as shown
by the meter when the meter was in proper working order as determined by the city. The
maximum period of billing adjustment is three years."
Although the policy is not required to mirror the statute of limitation laws, these laws may
influence policy decisions and therefore are briefly discussed below.
The statutes of limitations, which are set out in chapter 4.16 RCW, do not expressly address
utility accounts over- or undercharging. However, the state court of appeals in Western Lumber
v. Aberdeen, 10 Wn. App. 325 (1973), applied the statute of limitations for fraud in RCW
4.16.080(4), which is three years, to an overcharge situation created by having two water
meters on the water line serving the business. Upon discovery of the situation, the city refunded
the business for overcharges dating back three years, but not more. The business sued. The
court of appeals concluded that the facts of the case triggered application of the three -year
statute of limitations set out in RCW 4.16.080(4), regarding action for relief on the ground of
fraud, because the term "fraud" encompasses innocent misrepresentations of fact or honest
mistakes. The three -year limitations period does not begin to run until discovery by the
aggrieved party of the facts constituting the fraud. In other words, the customer has three years
to bring suit after discovery of the error and is entitled to seek reimbursement of all overcharges
INFORMATIONAL MEMO
Page 2
that can be proven regardless of how far back in time they reach. If the customer fails to bring a
lawsuit within three years of discovering the error, then the customer is limited to recovering
overcharges incurred in the past three years.
Although the Western Lumber decision has not been overturned and is presumably still good
law for an overcharge situation, a more recently enacted six -year limitations period may apply to
an undercharge situation because amounts owed to a city arguably meet the definition of an
"account receivable." RCW 4.16.040 provides for a six -year statute of limitations for various
actions, including an action upon an account receivable. As amended effective July 22, 2007,
RCW 4.16.040(2) provides:
An action upon account receivable. For purposes of this section, an account
receivable is any obligation for payment incurred in the ordinary course of the
claimant's business or profession, whether arising from one or more transactions
and whether or not earned by performance.
It appears that the Legislature amended this provision in response to the Washington Supreme
Court's decision in Tingey v. Haisch, 159 Wn.2d 652, 665 (2007), which concluded, in relevant
part, that the plain meaning of "account receivable" as used in RCW 4.16.040(2) is "an amount
due a business on account from a customer who has bought merchandise or received services."
Thus, when a customer underpays for utility services provided by the City, an "account
receivable" situation is created that would appear to be subject to the six -year limitations period
under RCW 4.16.040(2).
Although a three -year limitations period seems to apply to overcharge /refund situations whereas
a six -year limitations period seems to apply to undercharge /back bill situations, the period for
refund and back bill should be a length that would not cause undue hardship for the customer in
the case of back bill, or the City in the case of a refund. The policy should be easy to apply
without need for excessive record keeping, research or analysis. For consistency's sake and
ease of administration, the refund period should be the same as the back bill period to achieve
parity between the customer and the City. A three year period seems to satisfy these criteria
and is therefore the suggested refund back bill period.
RECOMMENDATION
Information only.
ATTACHMENTS
Draft Utility Billing Refunds and Back Bill Policy
Subject:
UTILITY BILLING REFUNDS AND BACK BILLS
1.0 PURPOSE:
To establish policy for utility billing refunds and back bills.
2.0 ORGANIZATIONS AFFECTED:
Finance department.
3.0 REFERENCES:
Finance Safety Information Memo
4.0 POLICY:
5.0 DEFINITIONS: N/A
6.0 PROCEDURE:
POLICY AND PROCEDURE
Index:
FINANCE
Number:
Effective Date: Supersedes: Page 1 of 1 Staff Contact: Date: Approved by:
Immediately Finance Director
For a refund to be issued, the City must receive from the customer written notice describing the
circumstances and rational behind the claim. If the City determines a refund is due, the refund
period will begin with the billing period immediately preceding the date the written notification is
received and extend back 36 months, or to the date of ownership change if this occurs first.
If an underbilling is discovered, the customer will be back billed for a maximum period of 36
service months starting with the billing period immediately preceding the date the error is
discovered and extending back 36 months, or to the date of ownership change if this occurs first.
The Finance Utility Billing staff will research all customer claims using information and data
maintained by the Finance, Water, and Sewer departments to determine the validity, extent and
amount of the error.
If an overcharge claim is determined to be valid, the Finance staff will notify the customer in
writing that an adjustment will be made to the account. At the discretion of the Finance staff and
based on the complexity of the refund, additional supporting information will be provided to the
customer.
If a customer has been undercharged, the Finance staff will send the customer a back bill that
explains the circumstances and the basis for the bill. Upon the customer's request, additional
supporting information will be provided. If the back bill equals or exceeds $500, arrangements for
payment may be made with the Finance Director.