The semi-annual schedule described in § 32.47, the statement described in § 32.48, and the statement described in § 32.49 shall be submitted to the Town Council or Utility Board, which by resolution may declare said accounts listed as uncollectable and may authorize the town, town agency, department, or utility to cease further collection procedures and expense the amounts outstanding as bad debts.
(Ord. 185, passed 10-20-2009)