7-12-2302. Charges for services. (1) The board of county commissioners has authority by ordinance or resolution to fix and establish just and equitable rates, charges, and rentals for the services and benefits directly or indirectly afforded by any sanitary or storm sewer system or billed to a sanitary and/or storm sewer district formed under this chapter for the purposes of providing sanitary and/or storm sewer services to the district.

(2) The rates, charges, and rentals must be as closely equitable as possible in proportion to the services and benefits rendered and may take into consideration the quantity of sewage produced, the sewage concentration, water pollution qualities in general, and the cost to dispose of sewage and storm waters.

(3) The rates, charges, and rentals may be assessed against the owners in the district if the board of county commissioners passes a resolution to levy and assess the rates, charges, and rentals. The resolution must contain:

(a) a description of each lot or parcel of land with the name of the owner, if known; and

(b) the amount of each partial payment and the day when the payment becomes delinquent.

(4) All resolutions, signed by the presiding officer of the board, must be kept on file in the office of the county clerk.