§ 52.75 UNCOLLECTIBLE ACCOUNT WRITE-OFF POLICY.
   (A)   Definition. For the purpose of this section the following definition shall apply unless the context clearly indicates or requires a different meaning.
      UNCOLLECTIBLE ACCOUNT. An account that cannot be recovered after certain collection efforts have been made by the town and that have been delinquent for a period exceeding one year.
   (B)   Factors to consider for write-off of uncollectible accounts:
      (1)   The account has been inactive for two or more years and collection efforts as identified in division (C) below have been followed by the Utility Department to collect the account;
      (2)   Debtor has passed away; and/or
      (3)   Any other reason the town’s Utility Department deems reasonably appropriate to declare and/or recommend a write-off, as applicable, after the process and procedures set forth below have been followed.
   (C)   Procedure for write-off of uncollectible accounts. The town Utility Department Superintendent must be satisfied that all reasonable avenues for collection of the delinquent account have been completed before an account is declared and/or recommended for write-off, as applicable. In making such determination, the following process must be followed:
      (1)   Identify in writing the accounts that are justly uncollectible and should be written off.
      (2)   Prepare the write-off of uncollectible debts summary (attached to Ord. 2011-28, passed December 15, 2011) on which the following is indicated:
         (a)   Debtor/account name;
         (b)   Amount of debt;
         (c)   Age of debt;
         (d)   Method(s) taken to collect the debt, including the following, as may be applicable: delinquent notices sent to owners and/or renters, subsequent letters sent to owners and/or renters, the filing of a lien, forwarding the account to a collection agency, entering into a payment agreement, subsequent communications to the owner and/or renter; and
         (e)   Reason(s) why it is uncollectible.
      (3)   Submit the summary accompanied by a cover letter signed by the Utility Department Superintendent.
      (4)   Maintain the written evidence of the approval in a proper form that meets accounts/audit requirements for record keeping.
      (5)   Make necessary adjustments to the relevant accounts.
   (D)   Upon completion of the procedure set forth above, the Utility Department Superintendent may approve and authorize the write-off of any utility account that meets the requirements set forth above for any account less than $200 and at least two years delinquent. Any other utility account must be presented to and approved by the Town Council before being written off for the town.
(Ord. 2011-28, passed 12-15-11)