(A) As used herein, the term UNCOLLECTIBLE ACCOUNT shall have the following meaning: a delinquent account receivable for which the town or town’s water, sewer and sanitation departments have reasonably and diligently attempted collection, but in which such collection remains unsuccessful an amount more than $40.
(B) The town or town’s Water, Sewer and Sanitation Departments shall prepare an annual schedule of uncollectible accounts. The annual schedule shall consist of accounts the town or town’s Water, Sewer and Sanitation Departments have determined to be uncollectible.
(C) The town or town’s Water, Sewer and Sanitation Departments shall generate a statement setting forth the efforts that have been made to collect the account and a statement that such efforts have been unsuccessful.
(D) The town or town’s Water, Sewer and Sanitation Departments shall produce a statement, including the reasons therefore, that the town or town’s Water, Sewer and Sanitation Departments believe it is not economically feasible to pursue collection efforts on the specified uncollectible account.
(E) A schedule of uncollectible accounts shall be submitted to the Town Council for action by the Town Council to declare said accounts listed as collectible or uncollectible and may authorize the town or town’s Water, Sewer and Sanitation Departments to cease further collection procedures and expense the amounts outstanding on the accounts declared uncollectible as bad debts.
(F) When the Town Council has determined the debt to be uncollectible and the account is categorized in this manner, the town shall forward the accounts to a collection agency under a collection agreement for possible collection.
(Ord. 2011-011, passed 4-11-11)