32Writing off debts

32 Writing off debts (1) A council or local government subsidiary may, by resolution, write off unpaid rates or some other debt owed to the council or local (2) However, a resolution is not to be passed by a council or local government subsidiary unless the CEO or chief executive certifies in writing: (a) if the debt is for rates owed to the council – that there is some doubt whether the rates were properly imposed, or are recoverable at law, or it would be impracticable or uneconomical to recover the rates; or (b) if the debt falls within some other category – that the CEO or chief executive has made all reasonable efforts to recover the debt and it is not reasonably possible to recover it. (3) The writing off of a debt under this regulation does not prevent the council or local government subsidiary from subsequently taking action for the recovery of the debt.

Local Government (General) Regulations 2021 18 Notes for Division 12 1 A cost specified in this Division is exclusive of GST. 2 A price specified in this Division is inclusive of GST. Note for Division 12, Subdivision 1 A council may delegate its power to enter into contracts below the threshold value under section 40(3)(f) of the Act.