13.08.075 Administrative Cancellation of Delinquent Sewer Assessments.
A. The Director is authorized to issue an order administratively canceling or writing-off any delinquent ULID sewer assessments, including the principal, interest and penalties, under the following limited circumstances:
1. The County has taken all feasible legal action to enforce collection of the delinquent assessments;
2. A foreclosure sale has been attempted but no one bid on the subject property at the sale;
3. The ULID sewer assessment has been delinquent for more than three years;
4. The Department has determined that administratively writing off a delinquent ULID sewer assessment will not have a material adverse affect on the ability of the County to repay its sewer revenue bonds or other obligations to which such ULID assessment is pledged; and
5. The Department has determined that it is extremely unlikely that the delinquent ULID sewer assessment can ever be recovered.
B. A copy of the order shall be transmitted to the Pierce County Assessor-Treasurer's Office and to the Finance Department so their records can be appropriately updated. Following implementation of the order, the subject property shall be disposed of pursuant to the procedures set forth in Chapter 2.110 PCC.