2.99.010 Write-off.

No department or agency of the county shall write off or hold any debt uncollectible until it has first presented a request to do so to the board of county commissioners on forms approved by the board, and has received permission to do so from the board of county commissioners; provided, however, that the county auditor and the director of public health may write off amounts they deem to be not collectible of $50.00 or less per invoice issued from their respective billing and accounts receivable systems and the following shall be exempt from this procedure: all judicially imposed fines, fees, charges, program payments and other costs associated with violations of law, where the obligation cannot be viewed as voluntary and the resulting amounts owed to the county are separate and distinct from the type of debt otherwise incurred by county departments. The county administrator shall develop procedures to write off such excepted debts, which shall apply to all accounts maintained by county departments that are subject to the purview of the board of county commissioners. As used herein, the term “department or agency of the county” shall specifically exclude the Clark County superior and district courts. (Res. No. 1977-77-40; amended by Sec. 1 of Ord. 2004-12-13; amended by Sec. 1 of Ord. 2010-11-05)