A.   System Established: There hereby is established a system of periodic service charges and fees for the authorized use of, and for service rendered by, the municipal water system, and which charges and fees shall be as near as possible, uniform as to the different users served by said municipal water system. The rates, charges and fees provided by this chapter are hereby levied and assessed against the authorized water user or owner, and his property, having any water service connection with the municipal water system.
   B.   Property Subject To Charges: It is specifically enacted that all improved property in the city to which the municipal water system is available, but is not used by the owner or occupier of said parcel of land, is still subject to user charges under the provisions of this chapter to cover the cost of standby fire protection facilities and other benefits. (2003 Code § 9-01-14)