Collecting overdue taxes and keeping public records

The Director shall be responsible for the collection and general administration of all delinquent taxes and shall duly and accurately account for all delinquent taxes collected.The Department of Finance shall prepare and maintain a complete record, open to public inspection, of the amounts of taxes assessed which have become delinquent with the name of the delinquent taxpayer in each case, but it shall not be necessary to periodically compute on the records the amount of penalties and interest upon delinquent taxes.The Department may, from time to time, prepare lists of all taxes delinquent which, in the judgement of the Director of Finance, are uncollectible; provided there is documentation on the collection efforts in each delinquent case file. Such taxes as the Department finds to be uncollectible shall be entered in a special uncollectible delinquent taxes record and be deleted from the other books kept by the Department, and the Department shall thereupon be released from any further accountability for their collection; provided that no account shall be so deleted until it shall have been delinquent for at least two years and does not exceed $5,000. Uncollectibles which exceed $5,000 shall be deleted only upon the approval of the County Council. Any items so deleted may be transferred back to the delinquent tax roll if the Department finds that such items are, in fact, collectible or that the alleged facts as previously presented to it were not true.