§ 39.04 WRITE-OFF PROCEDURE.
   The Clerk-Treasurer will make appropriate entries on the accounts to identify the uncollectible receivable being written off, using the direct write-off method. The direct write-off method results in the write-off of a utility bill directly to accounts receivable when deemed to be uncollectible.
(Ord. 2012-01, passed 3-12-12)