(A) As used in this section, the term
FINAL ACCOUNT shall have the following meaning: A closed account for which sewer service is no longer being provided to the customer at that service location.
(B) The city shall prepare a semi-annual schedule of sewer user final accounts which it has determined to be uncollectible. The schedule shall consist of the following:
(1) (a) For bills becoming due prior to July 1, 1988, a certified list of all sewer user final accounts for which the outstanding fees and penalties together are $25 or less and which are at least 120 days delinquent and which the department has determined to be uncollectible;
(b) For bills becoming due after July 1, 1988, a certified list of all sewer user final accounts for which the fees and penalties together are $25 or less and which are at least 120 days delinquent and which are not subject to liening under IC 36-9-23-31 through IC 36-9-25-11 and which the city has determined to be uncollectible;
(2) A statement setting forth the efforts that have been made to collect such accounts and a statement that all such efforts have been unsuccessful;
(3) A statement, including the reasons therefor, that the city believes it is economically not feasible to pursue collection measures on such accounts.
(C) The semi-annual schedule shall be submitted to the City Council, which by resolution may declare accounts listed in the schedule as uncollectible and may authorize the city to cease further collection procedures and expense the amounts outstanding on the accounts as bad debts.
(D) The semi-annual schedule prepared by the city and the resolution adopted by the Board shall be forwarded to the City Council for final approval. A sewer user account may be deemed uncollectible only if the Council shall approve the Board's resolution.
(Ord. 033094B, passed 4-20-94; Am. Ord. 091514A, passed 11-17-14)