Cartersville |
Code of Ordinances |
CODE OF ORDINANCES |
Chapter 10. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article II. PROPERTY TAXES |
§ 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)