§ 10-25. Charge-off authorized for uncollectible taxes.  


Latest version.
  • (a)

    In this section "uncollectible" taxes shall mean those for which the party or parties taxed have moved out of the city, died or own nothing upon which to make a levy. No real estate shall be included in any charge-off unless it is a duplication.

    (b)

    Any write-off of legally enforceable taxes shall be approved by the council. Any digest correction may be done in the discretion of the city clerk.

(Code 1976, § 5-2005)