§ 32.46  DEFINITIONS.
   For the purposes of this subchapter, the following definitions shall apply unless the context clearly indicates otherwise or requires a different meaning.
   FINAL ACCOUNT.  A delinquent account receivable for which the town, town agency, department, or utility has reasonably and diligently attempted collection, but in which such collection remains unsuccessful.
(Ord. 185, passed 10-20-2009)