SEC. 10.38. REPORTS OF ACCOUNTS RECEIVABLE AND DELINQUENT TAXES TO BUREAU.

The head of every department and office in the City and County, except municipally owned utilities under the jurisdiction of the Public Utilities Commission, the Airports Commission, the Department of Social Services, and the Port of San Francisco, shall report to the Bureau of Delinquent Revenue Collection all accounts receivable over $300 that remain uncollected for a period in excess of 90 days, as shown by the records of each such department or office. Every such account transferred shall identify the name of the person indebted to the City and County, the nature of the indebtedness, the amount involved, the record of contacts by the department with the person indebted, and the fund to which credit is due. The Tax Collector shall report to the Bureau all persons shown by the delinquent tax list of each year as owing unsecured personal property taxes to the City and County. Those accounts not transferred pursuant to this Section shall be dealt with by the respective department in the manner provided in Section 10.41 and 10.41-1 respectively of this Article.

(Amended by Ord. 504-83, App. 10/14/83; Ord. 24-88, App. 1/28/88; Ord. 165-88, App. 4/26/88)