(a) Once a year, at the first regular Council meeting in December, the Finance Director may present to Council a list of accounts for services provided by the City which the Finance Director has determined to be uncollectable. Council shall consider said listing, and shall determine by Resolution duly approved by Council that said accounts are indeed uncollectable and should be removed from the accounts receivable ledger of the City.
(b) The Finance Director shall only present those accounts for removal which meet all of the following criteria:
(1) They encompass charges owed to the City for services provided by the City or one of its departments;
(2) The charge has been delinquent for at least twelve (12) months from the first date of billing by the City to the responsible party;
(3) The City has taken all steps possible to collect said account; and
(4) The Mayor of the City concurs with the recommendation of the Finance Director.
(c) Upon recommendation of the Finance Director, and the concurrence of the Mayor, and the adoption of the Resolution anticipated herein, the delinquent charge shall be removed from the books of the City.
(d) Under no circumstances shall any charge in the nature of a tax, be it income tax, property tax, personal property tax, intangible property tax, or any other type of tax, be removed by the procedure described herein.
(Ord. 99-2005. Passed 12-27-05.)