HCC §2-109
How to write off debts the county cannot collect
Read the official text at hawaiicounty.gov ↗This section lets county agencies ask the county lawyer to declare certain debts uncollectible. If approved, the finance director keeps a special list and the agency no longer has to try to collect them. If the debt becomes collectible or the facts were false, it goes back on the books.
state agencies
The ordinance, as written (Hawaiʻi County) — Uncollectible accounts; procedure; records
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
Agency heads may from time to time prepare and submit for review by the corporation counsel a list of all uncollectible accounts in their agency. Such accounts as the corporation counsel finds to be uncollectible shall be entered in a special record to be maintained by the director of finance and be deleted from the accounts receivable records of the agency which shall thereupon be relieved from any further accountability for their collection. Any account entered in the special record shall be transferred back to the current accounts receivable if the corporation counsel finds that the facts as alleged and presented to the corporation counsel were not true, or that the account has become collectible. Article 19. Real Property Disposition.
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.