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The director of finance and asset management, 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 $1,000 per account. This write-off option shall be utilized only after it has been determined by the director that there is no cost-effective means of collecting the account. Prior to assigning any account to a collection agency, the director, or authorized representative, shall ensure that the procedural requirements of RCW 19.16.500, or any successor statute, have been met. (Ord. 6436 § 3, 2018.)