Write-offs Write-ons (Policy 10)

Antigonish, Nova Scotia

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TOPIC: Write-offs / Write-ons POLICY NUMBER: 10 DATE APPROVED: June 20, 1995 (Min#106) DATE REVISED: It is necessary, when a write-off or write-on of taxes or rates occurs, to account for each one on a uniform basis. The following has been prepared so that each may be accounted for properly. TAXES CURRENT YEAR Write-offs  Correction of errors (example - billing in error, duplicate assessment, etc.) are to be charged against tax revenue account where they were originally recorded.  Council authorized write-offs (example - 30% reduction - hardship, fires, hall, or sports fields, etc.) are to be charged to account # 10-210-2140-201243 Write-ons  All write-ons of current year taxes are to be posted to the appropriate tax revenue amount (residential, commercial, etc.) PRIOR YEAR Write-offs  All write-offs of prior years' taxes are to be charged to the revenue for uncollectible taxes account # 10-320-3200-320001 Write-ons  All write-ons of prior years' taxes, if they should occur, are to be charged to the tax revenue account (residential, commercial, etc.) SEWER CURRENT Write-offs  Correction of errors (billing in error, etc.) are to be charged against the sewer revenue account where they were originally recorded.  Council write-offs are to be charged to account # 10-210-2140-201243. Write-ons  All write-ons of current sewer rates are to be charged to sewer revenue. POLICY #10 PAGE 2 WRITE-OFFS / WRITE-ONS PRIOR YEAR Write-offs  All write-offs are to be charged to the reserve for uncollectible taxes account #10-210-2140-201243. Write-ons  All write-ons are to be charged to sewer revenue. WATER CURRENT YEAR Write-offs  Correction of errors (billing in error, etc.) are to be charged against water revenue account where they were originally recorded.  Council write-offs are to be charged to account # 10-210-2140-201243. PRIOR YEAR Write-offs  All write-offs are to be charged to account # 10-210-2140-201243 due from water utility. Write-ons  All write-ons of prior years are to be charged to water revenue.