(A)   The Town Council has determined that it is in the best interest of the town to ensure that outstanding receivables are current in the water, waste water and storm water utilities.
   (B)   An account is determined to be uncollectible if it meets one or more of the following criteria:
      (1)   Collection procedures have been followed and the account remains unpaid;
      (2)   The debtor cannot be located, nor any of the debtor’s assets;
      (3)   The town has insufficient documentation to pursue collection efforts;
      (4)   The debt is discharged in bankruptcy;
      (5)   The debtor has died and there is no know estate or guarantor; and/or
      (6)   It is determined that it is not cost effective to continue collection efforts.
   (C)   A consumer deposit refund should be returned to the holder of the receipt or in the case of uncollectible utility account refund paid to the payee that close out the account.
   (D)   The Deputy Clerk-Treasurer will identify by account all outstanding receivables that are 12 months old as of each December 31 and compile a report to be presented to the Town Council for review and approval.
   (E)   The information required for write-off shall include:
      (1)   Customer name and address;
      (2)   Account number;
      (3)   Date of the final bill;
      (4)   Remaining unpaid balance; and
      (5)   Explanation of reason for write-off.
   (F)   Once the Town Council approves the uncollectible list, the Deputy Clerk-Treasurer will make the appropriate entries to write-off the uncollectible receivable by using the direct write-off method. The direct write-off method results in the write-off of a utility bill directly to accounts receivable (or utility billing) when deemed to be uncollectible.
   (G)   Accounts that have had a write-off will be flagged as having had an uncollectible balance in the past. Any future transaction for those account holders will be denied until the uncollectible balance is paid in full. However the provision will not apply if the debt is fully discharged in bankruptcy.
(Ord. 15-2012, effective 1-1-2013)