(A) As used in this section, the term FINAL ACCOUNT shall have the following meaning: a closed account for which sewer service is no longer being provided to the customer at the service location.
(B) The town shall prepare a semi-annual schedule of sewer user final accounts which it has determined to be uncollectible. The schedule shall consist of the following:
(1) For bills becoming due after July 1, 1998, a certified list of all sewer user final accounts for which the fees and penalties together are $25 or less and which are at least 120 days delinquent and which are not subject to liening under I.C. 36-9-23-31 through I.C. 36-9-25-11 and which the town has determined to be uncollectible;
(2) A statement setting forth the efforts that have been made to collect such accounts and a statement that all such efforts have been unsuccessful; and
(3) A statement, including the reasons therefor, that the town believes it is economically not feasible to pursue collection measures on such accounts.
(C) The semi-annual schedule shall be submitted to the Town Council, which by resolution may declare accounts listed in the schedule as uncollectible and may authorize the town to cease further collection procedures and expense the amounts outstanding on the accounts as bad debts.
(D) The semi-annual schedule prepared by the town shall be forwarded to the Town Council for final approval. A sewer user account may be deemed uncollectible only if the Council shall approve said schedule.
(Ord. 1998-0007, passed 4-23-1998)