(A) Tax receivables; the municipal suspense tax book.
(1) The Collector of Taxes shall deliver to the Board of Aldermen, at least once in each year, a report pertaining to the Municipal Suspense Tax Book including such information required by the general statutes.
(2) In accordance with the requirements of the general statutes, the Collector shall certify that, to the best of his knowledge and belief, each tax contained in the report has not been paid and is uncollectible. Thereafter, the uncollectible tax shall be transferred to the Suspense Tax Book. Transfer to the Suspense Tax Book shall not be construed as an abatement of any tax so transferred and said taxes may be collected as permitted by the general statutes.
(B) Other receivables. The Director of Finance, in consultation with the City Auditor, shall establish standards for transferring uncollectible receivables from the balance sheet of the city, with the exception of taxes.
(Ord. passed 5-24-2004)