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Upon the verified application of any County officer charged with the duty of collecting amounts due the County, the Board may make an order discharging such officer from further accountability for the collection of any such amount in any case as to which the Board determines that the amount is too small to justify the cost of collection or that the collection of such amount is improbable for any reason. Such order is authorization for the officer to close his books in regard to such item, but such discharge of accountability of the officer does not constitute a release of any person from liability for payment of any such amount which is due and owing to the County. The Auditor & Controller, with the approval of the Chief Administrative Officer, shall prescribe a form for the making of such application, including provision on said form for a statement of the reasons for requesting the discharge of accountability. The application in duplicate shall be made to the Board through the office of the Auditor & Controller and after its approval the original shall be filed with the Board and the copy shall be filed with the Auditor & Controller. If the Board by resolution designates the Auditor& Controller to exercise the powers set forth in this section the Auditor& Controller will semiannually provide a summary report to the Board of all accounts receivable which have been discharged under said delegation and the reason for same.
(Added by Ord. No. 1202 (N.S.), adopted 6-10-52; amended by Ord. No. 4878 (N.S.), effective 5-5-77; amended by Ord. No. 10711 (N.S.), effective 2-11-21)