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b. The first $100,000 in admissions tax collected each year after expenses in Section 14 (a) shall be <br />dedicated for use by the Kittitas County Public Health Department; then <br />c. All taxes <br />Treasurer shall present to the Auditor and Board of <br />accounts receivable under this ordinance, which shall include <br />a statement describing the status and collection efforts made against each account. <br />b. Any tax or penalty which the Treasurer deems to be uncollectible may be transferred from <br />accounts receivable to a suspense account and cease to be accounted an asset. However, any <br />item so transferred shall continue to be a debt due the County from the taxpayer and may at <br />any time within twelve years from the filing of a warrant covering such amount with the clerk of <br />the superior court be transferred back to accounts receivable for the purpose of collection. The <br />Board of County Commissioners, by resolution, may authorize the Treasurer to charge off as <br />finally uncollectible any tax or penalty which it deems uncollectible at any time after twelve <br />years from the date that the last tax return for the delinquent taxpayer was or should have been <br />filed if the Treasurer is satisfied that there are no cost-effective means of collecting the tax or <br />penalty. <br />c. Notwithstanding subsection (a) of this section, the Board of County Commissioners, by <br />resolution, may authorize the Treasurer to charge off any tax owed by a taxpayer under this <br />chapter, including any penalty or interest thereon, if the Treasurer ascertains that the cost of <br />collecting that tax would be greater than the total amount which is owed or likely in the near <br />future to be owed by, and collectible from, the taxpayer. <br />is <br />3.22.160 provisions. <br />provisions contained in RCW <br />82.32.010 through 82.32.340 and 82.32.380, as currently written or as may be amended in the future, <br />except that in all such adopted and incorporated provisions, unless otherwise indicated by the <br />context of said sections, (a) the term "Kittitas County Treasurer" shall be substituted for each <br />reference made in said sections to the "department," the "department of revenue," "any employee of <br />the department," or "director of the department of revenue"; (b) the name of the “Kittitas County” <br />shall be substituted for each reference made in said sections to the "state" or to the "state of <br />Washington"; (c) the term "this ordinance" shall be substituted for each reference made in said <br />sections to "this chapter"; (d) the name of “Kittitas County”shall be substituted for each reference <br />made in said sections to "Thurston county"; and (e) the term "board of county commissioners" shall <br />be substituted for each reference made in said sections to the "director of financial management."