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Upon recommendation of the Bureau of Delinquent Revenue Collection, delinquent accounts may be assigned for purposes of collection by the Board of Supervisors by resolution pursuant to the provisions of Sections 26220, 26221 and 26222 of Government Code of the State of California. Notwithstanding the foregoing, the Board of Supervisors hereby authorizes the Bureau of Delinquent Revenue Director, with the approval of the Tax Collector and Treasurer, to assign any account receivable that was transferred to it pursuant to this Article, to a duly licensed collection agency for collection when the Director determines that the fair market value of the account (regardless of its face value) is less than or equal to Ten Thousand Dollars ($10,000). The Bureau of Delinquent Revenue Director is authorized to make any and all contracts on behalf of the City and County of San Francisco that are necessary to carry out the terms of this Section.
(Added by Ord. 299-60, App. 6/2/60; amended by Ord. 24-88, App. 1/28/88; Ord. 165-88, App. 4/26/88; Ord. 297-00, File No. 001803, App. 12/22/2000; Ord. 106-10, File No. 100246, App. 5/21/2010)