(a) In the event that, in spite of reasonable efforts by the Administrator to secure from a taxpayer payment of all or a portion of such taxpayer’s delinquent taxes, penalties and interest, such delinquent taxes, penalties and interest, or any portion thereof, remain unpaid after a period of at least thirty-six months commencing on, and including, the date on which such taxes first became delinquent, then, provided that the aggregate of such delinquent taxes, penalties and interest due from such taxpayer at the end of such thirty-six month period are less than one hundred dollars ($100.00) and that such taxpayer has made no payment during the period following such thirty-six month period up to and including the date of the Administrator’s written request to the Board of Review pursuant to this paragraph (a), the Administrator may, by written request to the Board of Review any time after the end of such thirty-six month period, ask the approval of the Board of Review that such delinquent taxes, penalties and interest be written-off the records of the City and that their collection no longer be pursued.
(b) In the event of a request from the Administrator pursuant to paragraph (a) of this Section, such request from the Administrator shall describe in summary form, in addition to all pertinent information regarding the amount of such delinquent taxes, penalties and interest, the reasonable efforts taken by the Administrator to attempt to collect such delinquent taxes, penalties and interest. If, after all other conditions of this Section 173.04 have been satisfied, the Board of Review approves the Administrator’s request regarding the write-off of such taxes, penalties and interest, the Administrator, by journal entry with evidence of the Board’s approval affixed thereto, shall write-off such taxes, penalties and interest from the income tax records of the City, and thereupon such taxes, penalties and interest shall no longer be due and payable to the City.
(c) In addition to the request to write-off delinquent taxes, penalties and interest authorized in the preceding paragraph (a), if the delinquent taxes, penalties and interest, or any portion thereof, due to the City from a taxpayer are, or are declared by a court of competent jurisdiction to be, uncollectible as a matter of law due to a statute of limitations or otherwise, the Administrator may, at any time after such delinquent taxes, penalties and interest are, or have been declared to be, uncollectible as a matter of law, in a written direction, cause such delinquent taxes, penalties and interest to be written-off the records of the City and their collection to no longer be pursued. The Administrator shall give notice to the Board of Review of any action taken pursuant to this paragraph (c) within ten (10) business days after taking such action. Such notice shall describe in summary form, in addition to the amount of such delinquent taxes, penalties and interest being written-off, the reason such delinquent taxes, penalties and interest are uncollectible as a matter of law.
(Ord. 7464-02. Passed 5-6-02.)