(Amended by Ord. No. 173,293, Eff. 6/30/00, Oper. 7/1/00.)
If the Director of Finance finds that he or she cannot collect the charges and penalty imposed under this article, or either of them, or that efforts to collect any such amount would be disproportionately costly with relation to the probable outcome of the collection efforts, the Director of Finance may prepare a report setting forth his or her finding and the reasons therefor, and submit it to a Board of Review which shall be composed of the City Controller, the Director of Finance and the City Attorney, or the duly appointed representative of each. The Board of Review may call for additional evidence which it may deem relevant. Upon unanimous approval of a finding by the Board of Review, the Director of Finance may remove from his or her active accounts receivable said unpaid charges and penalty, or either of them. If the Board of Review does not unanimously recommend approval of the finding, the matter shall be returned to the Director of Finance. The Director of Finance may include in a single report his or her findings and supporting reasons regarding the charges and penalty imposed under this article, or either of them, due from more than one customer. The removal from the active accounts receivable of the Director of Finance of any unpaid charges and penalty imposed under this article, or either of them, shall not preclude the City from collecting or attempting to collect any such charges and penalty, or either of them.