Writing Off Uncollectible Delinquent Accounts

The Director of Finance or his or her authorized representative may, from time to time, prepare a list of all delinquent user fees, which in the judgment of the Director of Finance or his or her authorized representative, finds to be uncollectible after reasonable attempts and upon recommendation of the County Attorney, shall be written off as an uncollectible bad debt and shall be deleted from the active collection account records kept by the Department; and the Department shall thereupon be released from any further accountability for its collection; provided that no account shall be so deleted until it shall have been delinquent for at least two (2) years and does not exceed five thousand dollars ($5,000.00) Uncollectible accounts which exceed five thousand dollars ($5,000.00) shall be written off only upon approval of the County Council. Any item so deleted may be reinstated as an active collectible account if the Director of Finance or his/her authorized representative finds that such items are, in fact, collectible or that the alleged facts as previously presented were not true.