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<br />- <br />- <br />I CITY OF ARDEN HILLS <br />~ MEMORANDUM <br />I DATE: October 22, 1997 <br /> TO: <br /> Brian Fritsinger, City Administrator <br />I FROM: Terrance Post, Cily Accountant ~ <br /> SUBJECT: <br />I Certification of Delinquent Utilities <br /> Background <br />I The City,of Arden Hills has historically followed a policy of annually certifying delinquent <br /> utility bills to following year property taxes as a means of collecting delinquent utility accounts <br />I instead of a water shutoff policy. Procedures for collections of delinquent accounts are <br /> prescribed in Code of Ordinances, Sections 28 - 58 (water), 28 - 129 (sanitary sewer), and 28- <br /> 172 (surface water management). <br />I Delinquency Status <br /> Staff has attempted to more actively manage delinquent accounts with only modest success. <br />Ie There appears to be a base of repeat customers who are certified year after year. Perhaps they <br /> consider this annual delinquent special assessment to be additional property taxes, and <br /> incorrectly take the corresponding tax deduction on their personal tax returns. <br />I Historical Certification Trend Data <br /> 1992 Payable in 1993 51 Accounts $18,795.97 <br />I 1993 Payable in 1994 58 Accounts 19,366.00 <br /> 1994 Payable in 1995 45 Accounts 18,919.00 <br /> 1995 Payable in 1996 44 Accounts 19,977.74 <br />I 1996 Payable in 1997 37 Accounts 16,862.32 <br /> Proposed 1997 Payable in 1998 59 Accounts 25,138.66 <br />I With the 1997 budgeted utility billed revenues of $2,056,000, the certification accounts represent <br /> approximately 1.2% of revenue, and approximately 2.3% of the 2,533 total utility customer base. <br />I Recommendation <br /> Council should consider adopting Resolution #97-51 under the Consent Calendar at the October <br />I 27, 1997 Regular Council meeting which "Adopts and Confirms Special Assessments for <br /> Delinquent Utilities." <br />. BF Isis <br />it Enclosure <br />I <br />