213Restrictions on writing off debts to a council

#### 213 Restrictions on writing off debts to a council 213 Restrictions on writing off debts to a council > > (1) This section does not apply to amounts owed to a council for rates or other charges for which the Act, or any other regulation in force under the Act, makes specific provision for writing off those amounts in specified circumstances. > > > (2) A council must from time to time, by resolution, fix an amount above which debts to the council may be written off only by resolution of the council. > > > (3) A debt of or below that amount can be written off either by resolution of the council or by order in writing of the council’s general manager. In the absence of a resolution under subsection (2), the council’s debts can be written off only by resolution of the council. > > > (4) A resolution or order writing off a debt to a council must— > > > > > (a) specify the name of the person whose debt is being written off, and > > > > > (b) identify the account concerned, and > > > > > (c) specify the amount of the debt, > > > > or must refer to a record kept by the council in which those particulars are recorded. > > > (5) A debt can be written off under this section only— > > > > > (a) if the debt is not lawfully recoverable, or > > > > > (b) as a result of a decision of a court, or > > > > > (c) if the council or the general manager believes on reasonable grounds that an attempt to recover the debt would not be cost effective. > > > (6) The fact that a debt is written off under this section does not prevent the council concerned from taking legal proceedings to recover the debt.