The Tax Assessor-Collector is authorized and is instructed to create an uncollectible delinquent tax roll to be kept in that office; and further, upon a determination by this Council that a delinquent account for taxes assessed upon personal property has become uncollectible for the reason that the owner is deceased, or his or her whereabouts are unknown after a diligent search, or that by virtue of a court order the taxes are uncollectible, then the Tax Assessor-Collector shall transfer those delinquent accounts from the current delinquent tax roll to the uncollectible delinquent tax roll.
(Ord. 320, passed 4-1-1996)