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   (Amended by Ord. No. 141,263, Eff. 12/21/70.)
   If the Director of Finance finds that any amount of tax due or believed to be due under the provisions of this article or Article 1.5 cannot be collected, or that efforts to collect any such amount would be disproportionately costly with relation to the probable outcome of the collecting efforts, he may prepare a report setting forth his finding and the reasons therefor, and submit it to a Board of Review constituted as provided in Sec. 21.16 of this Code. Upon unanimous approval of a finding by the Board of Review, the Director of Finance may remove from his active accounts receivable any unpaid tax owing or believed to be owing. If the Board of Review does not unanimously approve the finding, the matter shall be returned to the Director of Finance. The removal from the active accounts receivable of the Director of Finance of any unpaid tax as provided herein shall not preclude the City from collecting or attempting to collect any such tax that later proves to be collectible.