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The city clerk, or authorized representative, shall have the authority to refer delinquent accounts including, but not limited to, fees, taxes, penalties, and interest of the city or any of its departments to an agency for collection and to write off accounts that are over one year old in an amount not to exceed one thousand dollars per account. This write-off option shall be utilized only after it has been determined by the city clerk that there is no cost-effective means of collecting the account. Prior to assigning any account to a collection agency, the city clerk or authorized representative shall ensure that the procedural requirements of RCW 19.16.500 or any successor statute have been met. (Ord. 1107-15 § 4).