The following, as set forth in §§ 32.45 through 32.51, shall constitute the bad debt/uncollectable account receivable writeoff policies and procedures for the town and any town utility operation:  In the event that accounts receivable under this subchapter, as amended from time to time, are not paid within the time fixed by the town or a town agency, department, or utility, the same shall be deemed delinquent.  A penalty of 10% of the amount to the account receivable shall attach as delinquent fees.
(Ord. 185, passed 10-20-2009)