The following shall constitute the bad debt/uncollectible accounts receivable write-off policies and procedures for the city and its municipal water, wastewater, fire protection, and trash services.
(A) As used in this section, UNCOLLECTIBLE ACCOUNT means a delinquent account receivable for which the city or one or more of its utilities have reasonably and diligently attempted collection, but which collection remains unsuccessful.
(B) The city and its utilities shall prepare an annual schedule of uncollectible accounts, if any exist. This schedule shall consist of accounts that the Billing Clerk has determined to be uncollectible. This schedule shall include the following:
(1) A statement stating any efforts that have been made to collect the account and reciting that such efforts have been unsuccessful; and
(2) A statement that the Billing Clerk along with the Clerk-Treasurer believes that it is not economically feasible to pursue efforts on the specified uncollectible account(s).
(C) This schedule of uncollectible accounts shall then be submitted to the Board of Public Works and Safety to declare said accounts either collectible or uncollectible, and if declared uncollectible, forwarded to the Common Council who then may authorize the city of one or more of its utilities to cease further collection efforts and expense (“write-off”) the amounts outstanding on the accounts as bad debts.
(D) If any account has been written off, where such a former customer may apply for services, he or she shall be denied services until the write-off amount is paid in full of charges in relationship to said amount.
(Ord. 4-2015, passed 7-24-2015)