§ 32.47  SEMI-ANNUAL SCHEDULE.
   (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)