(A) The town, town agency, department, or utility shall prepare a semi-annual schedule of final accounts.
(B) The semi-annual schedule shall consist of the following:
(1) All final accounts which are at least 120 days delinquent; and
(2) All final accounts which the town, town agency, department, or utility has determined to be uncollectable.
(Ord. 185, passed 10-20-2009)