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ORDINANCE NO.26-3785
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
PLAINVIEW, TEXAS, APPROVING A TARIFF AUTHORIZING AN
ANNUAL RATE REVIEW MECHANISM ("RRM") AS A SUBSTITUTION
FOR THE ANNUAL INTERIM RATE ADJUSTMENT PROCESS
DEFINED BY SECTION 104.301 OF THE TEXAS UTILITIES CODE,
AND AS NEGOTIATED BETWEEN ATMOS ENERGY CORP., WEST
TEXAS DIVISION ("ATMOS WEST TEXAS" OR "COMPANY") AND
THE STEERING COMMITTEE OF CITIES SERVED BY ATMOS WEST
TEXAS; REQUIRING THE COMPANY TO REIMBURSE CITIES'
REASONABLE RATEMAKING EXPENSES; ADOPTING A SAVINGS
CLAUSE; DETERMINING THAT THIS ORDINANCE WAS PASSED IN
ACCORDANCE WITH THE REQUIREMENTS OF THE OPEN
MEETINGS ACT; DECLARING AN EFFECTIVE DATE; AND
REQUIRING DELIVERY OF THIS ORDINANCE TO THE COMPANY
AND LEGAL COUNSEL FOR THE STEERING COMMITTEE.
WHEREAS, the City of Plainview, Texas ("City") is a gas utility customer of
Atmos Energy Corp., West Texas Division ("Atmos West Texas" or "Company"), and a
regulatory authority with an interest in the rates and charges of Atmos West Texas; and
WHEREAS, the City and similarly -situated West Texas municipalities created the
Steering Committee of Cities Served by Atmos West Texas to efficiently address all rate
and service matters associated with delivery of natural gas; and
WHEREAS, pursuant to the terms of a November 2007 agreement between the
Steering Committee and Atmos West Texas that settled the Company's interim rate
filing under Section 104.301 of the Texas Utilities Code (a "GRIP" rate case), the
Steering Committee and the Company collaboratively developed a Rate Review
Mechanism ("RRM") Tariff, ultimately authorized by the City in 2008, that allows for an
expedited rate review process as a substitute for the GRIP process; and
WHEREAS, the City has kept some form of a RRM Tariff in place since 2008;
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Ordinance No. 26-3785 Page 1 of 4
WHEREAS, the most recent version of the RRM Tariff adopted in 2018 is now
expired; and H
WHEREAS, the Steering Committee recently approved a settlement with the
Company on the attached RRM Tariff that contains no substantive changes, other than
updating the tariff to reflect the most recent rate case and resulting Final Order found on
the Railroad Commission filing system in Docket OS-24-00018879; and
WHEREAS, the Steering Committee recently approved a settlement with the
Company on the attached RRM Tariff that contains no substantive changes, other than
updating the tariff to reflect the most recent rate case and resulting Final Order found on
the Railroad Commission filing system in Docket OS-24-00018879; and
WHEREAS, the RRM Tariff contemplates reimbursement of Cities' reasonable
expenses associated with RRM Tariff applications; and
WHEREAS, the Steering Committee recommends that all Steering Committee
member cities adopt this ordinance and the attached RRM Tariff; and
WHEREAS, the attached RRM Tariff (Attachment 1) is just, reasonable and in
the public interest,
OF PLAINVIEW, TEXAS:
Section 1. That the findings set forth in this Ordinance are hereby in all things
M. TOM Z -me
Section 2. That the attached RRM Tariff re-establishing a form of Rate Review
Mechanism is just and reasonable and in the public interest, and is hereby adopted.
Ordinance No. 26-3785
Page 2 of 4
IWA
Section 3. That Atmos West Texas shall reimburse the Cities' reasonable
expenses associated with adoption of this Ordinance and the attached RRM Tariff and
in processing future RRM Tariff applications filed pursuant to the attached tariff.
Section 4. That to the extent any resolution or ordinance previously adopted by
the City is inconsistent with this Ordinance, it is hereby repealed.
Section 5. That the meeting at which this Ordinance was approved was in all
things conducted in strict compliance with the Texas Open Meetings Act, Texas
Government Code, Chapter 551.
Section 6. That if any one or more sections or clauses of this Ordinance is
adjudged to be unconstitutional or invalid, such judgment shall not affect, impair or
invalidate the remaining provisions of this Ordinance, and the remaining provisions of
this Ordinance shall be interpreted as if the offending section or clause never existed.
Section 7. That this Ordinance shall become effective from and after its
passage.
Section 8. That a copy of this Ordinance shall be sent to Atmos West Texas,
care of Phillip Littlejohn, Vice President of Rates and Regulatory Affairs, West Texas
Division, 6606 66th Street, Lubbock, Texas 89424 (Philip.liftlejohn@atmosenergy.com),
and to Thomas Brocato at Lloyd Gosselink Rochelle & Townsend, P.C., 816 Congress
Avenue, Suite 1900, Austin, Texas 78701 (tbrocato@lglawfirm.com).
PASSED AND APPROVED on first reading this 1 Oth day of March, 2026.
Ordinance No. 26-3785 Page 3 of 4
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PASSED AND APPROVED on second reading this 2401 day of March, 2026.
ATTEST:
(IL
Belinda Hinojosa, City etary
FAI :1 :1 Z t*
Matt Murray, (Ififty Attorney
Ordinance No. 26-3785
Page 4 of 4
NUN
WEST TEXAS DIVISION
ATMOS ENERGY CORPORATION
RATE SCHEDULE:
RRM — Rate Review Mechanism
ALL INCORPORATED CUSTOMERS IN THE WEST TEXAS DIVISION
APPLICABLE TO:
EXCEPT CUSTOMERS IN THE CITIES OF AMARILLO, LUBBOCK,
DALHART AND CHANNING.
EFFECTIVE DATE,
Bills Rendered on and after
I PAGE:
I. Applicability
Applicable to Residential, Commercial, Industrial, and Transportation tariff incorporated areas customers in
the West Texas Division of Atmos Energy Corporation ("Company") with the exception of those customers
within the Cities of Amarillo, Lubbock, Dalhart, and Channing. This Rate Review Mechanism ("RRM")
provides for an annual adjustment to the Company's Residential, Commercial, Industrial, and
Transportation Rate Schedules ("Applicable Rate Schedules"). Rate calculations and adjustments required
by this tariff shall be determined on a System -Wide cost basis.
II. Definitions
"Test Period" is defined as the twelve months ending December 31 st of each preceding calendar year.
The "Effective Date" is the date that adjustments required by this tariff are applied to customer bills. The
annual Effective Date is October 1.
Unless otherwise noted in this tariff, the term "Final Order" refers to the final order issued by the Railroad
Commission of Texas in Docket No. OS-24-00018879 as specified in Section III below.
The term "System -Wide" means all incorporated and unincorporated areas served by the Company within
the West Texas Division.
"Review Period" is defined as the period from the Filing Date until the Effective Date.
The "Filing Date" is as early as practicable, but no later than April 1 of each year.
Ill. Calculation
The RRM shall calculate an annual, System -Wide cost of service ("COS") that will be used to adjust
applicable rate schedules prospectively as of the Effective Date. The Company may request recovery of
its total cost of service but will include schedules showing the computation of any adjustments. The
annual cost of service will be calculated according to the following formula:
COS = OM + DEP + RI + TAX + CD
Where:
OM = all reasonable and necessary operation and maintenance expenses from the Test Period
adjusted for known and measurable items and prepared consistent with the rate making
treatments approved in the Final Order. Incentive compensation (Management Incentive Plan,
Variable Pay Plan and Long Term Incentive Plan) related to Atmos' Shared Services Unit will
be applied consistent with treatment approved in the Final Order. Additionally, O&M
adjustments will be incorporated and applied as modified by a final order, not subject to
appeal, issued by the Railroad Commission of Texas in subsequent rate cases involving the
Atmos Mid -Tex or West Texas divisions. Known and measurable adjustments shall be limited
to those changes that have occurred prior to the Filing Date. OM may be adjusted for
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— WEST TEXAS DIVISION EXHIBIT,
ATMOS ENERGY CORPORATION
RATE SCHEDULE:
RRM—Rate Review Mechanism
ALL INCORPORATED CUSTOMERS IN THE WEST TEXAS DIVISION
APPLICABLE TO: |EXCEPT CUSTOMERS IN THE CITIES OF AMARALL0,LUBBOCK,
| | |
/ /DALHART ANDCHANNUNG. /
EFFECTIVE DATE:
Bills Rendered on and after
atypical and non -recurring items. Shared Services allocation factors shall be recalculated each
year based on the latest component factors used during the Test Period, but the methodology
used will be that approved in the Final Order.
DEP =depreciation expense calculated at depreciation nabaa approved by the Final Order.
/dditiunak/, if depreciation rates are approved in o subsequent final order, not subject to
appeal, issued by the Railroad Commission of Texas for the West Texas division those rates
would beapplicable for subsequent RRK8filings.
R| = return on prudently incurred investment calculated as the Company's pretax return nndUoied
by rate base at Test Period end. Rate base is prepared consistent with the rate making
treatments approved in the Final Order as specifically related to capitalized inuanUwa
compensation (Management Incentive Plan, Variable Pay Plan and Long Term Incentive
Plan) for Admon' Shared Services Unit. Hovvaver, no poet Test Period adjustments will be
permitted. AddiUmnaUy, adjustments will be incorporated and applied as modified bvafinal
order, not subject ioappeal, issued bvthe Railroad Commission ofTexas insubsequent rate
cases involving the ydmoaMid-Tex orWest Texas divisions. Pretax return iuthe Company's
weighted average cost ofcapital before income taxes. The Company's weighted average cost
of capital is calculated using the methodology from the Final Order including the Company's
actual capital structure and long term cost ofdebt auofthe Test Period end (adjusted for any
known and measurable changes that have occurred prior tothe filing date) and the return on
equity of9.8Y6. However, innoevent will the percentage ofequity exceed 58Y6. Regulatory
adjustments due to prior regulatory rate base adjustment disallowances will be maintained.
Cash working capital will be calculated using the lead/lag days approved in the Final Order.
With respect to pension and other pomtemp|oymmnt benefits, the Company will record m
regulatory oaoed or liability for these ooaha until the amounts are included in the next annual
rate adjustment implemented under this tariff. Each year, the Company's filing under this Rider
RRYWwill o|eedy state the level of pension and other pombamp|oyment benefits recovered in
rates.
TAX = income tax and taxes other than income tax from the Test Period adjusted for known and
measurable changes occurring after the Test Period and before the Filing Date, and prepared
consistent with the rote making treatments approved in the Final Order. /#moo Energy shall
comprehensively account for, including establishing o regulatory liability to account for, any
statutory change intax expense that imapplicable bzmonths during the Test Period calculation
bmensure recovery oftax expense under new and old income tax rates.
CD = interest on customer
IV. Annual Rate Adjustment
The Company shall provide schedules and work papers supporting the Filing's revenue
deficiency/sufficiency calculations using the methodology accepted in the FinaOrder. The result shall he
Ll
11
L11
WEST TEXAS DIVISION
ATMOS ENERGY CORPORATION
RATE SCHEDULE:
RRM — Rate Review Mechanism
ALL INCORPORATED CUSTOMERS IN THE WEST TEXAS DIVISION
APPLICABLE TO: EXCEPT CUSTOMERS IN THE CITIES OF AMARILLO, LUBBOCK,
DALHART AND CHANNING.
i441*+14kTIAI7_Aii l
Bills Rendered on and after
PAGE:
will be apportioned to customer classes consistent with class revenue distribution resulting from the Final
Order. For the Residential Class, 50% of the increase may be recovered in the customer charge. However,
the increase to the Residential customer charge shall not exceed $0.60 per month in the initial filing and
$0.70 per month in any subsequent year. The remainder of the Residential Class increase not collected in
the customer charge will be recovered in the usage charge. For all other classes, the change in rates will
be apportioned between the customer charge and the usage charge, consistent with the Final Order. Test
Period billing determinants shall be adjusted and normalized according to the methodology utilized in the
Final Order.
V. Filing
The Company shall file schedules annually with the regulatory authority having original jurisdiction over the
Company's rates on or before the Filing Date that support the proposed rate adjustments. The schedules
shall be in the same general format as the cost of service model and relied -upon files upon which the Final
Order was based. A proof of rates and a copy of current and proposed tariffs shall also be included with
the filing. The filing shall be made in electronic form where practical. The Company's filing shall conform to
Minimum Filing Requirements (to be agreed upon by the parties), which will contain a minimum amount of
information that will assist the regulatory authority in its review and analysis of the filing. The Company and
regulatory authority will endeavor to hold a technical conference regarding the filing within twenty (20)
calendar days after the Filing Date.
A sworn statement shall be filed by an Officer of the Company affirming that the filed schedules are in
compliance with the provisions of this Rate Review Mechanism and are true and correct to the best of
his/her knowledge, information, and belief. No testimony shall be filed, but a brief narrative explanation
shall be provided of any changes to corporate structure, accounting methodologies, allocation of common
costs, or atypical or non- recurring items included in the filing.
The regulatory authority having original jurisdiction over the Company's rates shall review and render a
decision on the Company's proposed rate adjustment prior to the Effective Date. The Company shall
provide all supplemental information requested to ensure an opportunity for adequate review by the relevant
regulatory authority. The Company shall not unilaterally impose any limits upon the provision of
supplemental information and such information shall be provided within seven (7) working days of the
original request. The regulatory authority may propose any adjustments it determines to be required to
bring the proposed rate adjustment into compliance with the provisions of this tariff.
The regulatory authority may disallow any net plant investment that is not shown to be prudently incurred.
Approval by the regulatory authority of net plant investment pursuant to the provisions of this tariff shall
constitute a finding that such net plant investment was prudently incurred. Such finding of prudence shall
not be subject to further review in a subsequent RRM or Statement of Intent filing.
During the Review Period, the Company and the regulatory authority will work collaboratively and seek
agreement on the level of rate adjustments. If, at the end of the Review Period, the Company and the
regulatory authority have not reached agreement, the regulatory authority shall take action to modify or
deny the proposed rate adjustments. The Company shall have the right to appeal the regulatory
WEST TEXAS DIVISION
ATMOS ENERGY CORPORATION
EXHIBIT,
RATE SCHEDULE:
RRM — Rate Review Mechanism
ALL INCORPORATED CUSTOMERS IN THE WEST TEXAS DIVISION
APPLICABLE TO:
EXCEPT CUSTOMERS IN THE CITIES OF AMARILLO, LUBBOCK,
DALHART AND CHANNING.
EFFECTIVE DATE:
Bills Rendered on and after
PAGE:
authority's action to the Railroad Commission of Texas. Upon the filing of an appeal of the regulatory
authority's order relating to an annual RRM ding with the Railroad Commission of Texas, the regulatory
authority having original jurisdiction over the Company's rates shall not oppose the implementation of the
Company's proposed rates subject to refund, nor will the regulatory authority advocate for the imposition of
a third party surety bond by the Company. Any refund shall be limited to and determined based on the
resolution of the disputed adjustment(s) in a final, non -appealable order issued in the appeal filed by the
Company at the Railroad Commission of Texas.
In the event that the regulatory authority and Company agree to a rate adjustment(s) that is different from
the adjustment(s) requested in the Company's filing, the Company shall file compliance tariffs consistent
with the agreement. No action on the part of the regulatory authority shall be required to allow the rate
adjustment(s) to become effective on October 1. To the extent that the regulatory authority does not take
action on the Company's RRM filing by September 30, the rates proposed in the Company's filing shall be
deemed approved effective October 1. Notwithstanding the preceding sentence, a regulatory authority may
choose to take affirmative action to approve a rate adjustment under this tariff. In those instances where
such approval cannot reasonably occur by September 30, the rates finally approved by the regulatory
authority shall be deemed effective as of October 1.
To defray the cost, if any, of regulatory authorities conducting a review of the Company's annual RRM filing,
the Company shall reimburse the regulatory authorities on a monthly basis for their reasonable expenses
incurred upon submission of invoices for such review. Any reimbursement contemplated hereunder shall
be deemed a reasonable and necessary operating expense of the Company in the year in which the
reimbursement is made. A regulatory authority seeking reimbursement under this provision shall submit its
request for reimbursement to the Company no later than December 1 of the year in which the RRM filing is
made and the Company shall reimburse regulatory authorities in accordance with this provision on or before
December 31 of the year the RRM filing is made.
To the extent possible, the provisions of the Final Order shall be applied by the regulatory authority in
determining whether to approve or disapprove of Company's proposed rate adjustment.
This Rider RRM does not limit the legal rights and duties of a regulatory authority. Nothing herein shall
abrogate the jurisdiction of the regulatory authority to initiate a rate proceeding at any time to review whether
rates charged are just and reasonable. Similarly, the Company retains its right to utilize the provisions of
Texas Utilities Code, Chapter 104, Subchapter C to request a change in rates. The provisions of this Rider
RRM are implemented in harmony with the Gas Utility Regulatory Act (Texas Utilities Code, Chapters 101-
105).
The annual rate adjustment process set forth in this tariff shall remain in effect during the pendency of any
Statement of Intent rate filing.
VII. Reconsideration, Appeal and Unresolved Items
Orders issued pursuant to this mechanism are ratemaking orders and shall be subject to appeal under
Sections 102.001(b) and 103.021, et seq., of the Texas Utilities Code (Vernon 2007).
ATMOS ENERGY CORPORATION
WEST TEXAS DIVISION
471
EXHIBIT
RATE SCHEDULE:
RRM — Rate Review Mechanism
ALL INCORPORATED CUSTOMERS IN THE WEST TEXAS DIVISION
APPLICABLE TO:
EXCEPT CUSTOMERS IN THE CITIES OF AMARILLO, LUBBOCK,
DALHART AND CHANNING.
EFFECTIVE DATE:
Bills Rendered on and after
PAGE:
Vill. Notice
Notice of each annual RRM filing shall be provided by including the notice, in conspicuous form, in the bill
of each directly affected customer no later than forty-five (45) days after the Company makes its annual
filing pursuant to this tariff. The notice to customers shall include the following information:
a) a description of the proposed revision of rates and schedules;
b) the effect the proposed revision of rates is expected to have on the rates applicable to each
customer class and on an average bill for each affected customer;
c) the service area or areas in which the proposed rates would apply;
d) the date the annual RRM filing was made with the regulatory authority; and
e) the Company's address, telephone number and website where information concerning the
proposed rate adjustment can be obtained.