(a) Fees, charges and assessments generally. The town council shall prescribe annual just and equitable charges to be charged all users of the sewerage system, all owners of land abutting upon that portion of any street or highway or right of way in which sewers have been constructed under the provisions of this chapter [this article], all owners of land abutting upon that portion of any public street, highway or right of way in which sewers have been constructed otherwise than under this chapter, and all users of such other sewers. The charges to owners of such abutting land as do not use the sewers shall be less than those charged to users of the sewers and shall be at a uniform rate for each front footage of land abutting on such street or highway or right of way; provided, however, that a minimum rate may be established for any lot of land having a front footage of less than fifty (50) feet, which rate may be equal to that charged for a lot with a front footage of fifty (50) feet; and, provided, further, that a higher rate per front footage may be charged for a lot of land upon which a dwelling house is located than for an unimproved lot of land. Such annual charges shall be sufficient at all times to pay the cost of and are hereby appropriated to the operation, maintenance and repair of the sewerage works, including sewers constructed in public streets, highways or rights of way otherwise than under this chapter, but not including debt service.
(b) Charges on first and second sewer districts. In addition to the foregoing the annual charges with respect to lands in the first and second sewer districts subject to annual charges under this chapter [this article] as in effect prior to its amendment inserting this section shall include sums of money for debt service determined as hereinafter provided. The additional annual charges for debt service in the first and second sewer districts respectively shall be sufficient to pay and are hereby appropriated to pay the interest on and principal of those bonds or portions of bonds outstanding under this chapter [this article] at the time of its amendment inserting this section and representing the cost of lateral sewers in those districts respectively or the cost of other sewers in those districts respectively to the extent of the cost thereof which would have been incurred if they had been laid as lateral sewers, all as determined by the town council in accordance with and subject to the provisions of section 10 of this chapter [this article].
(c) Certificate of charges; charges as lien on real estate. The town council shall annually on or before the first day of July certify to the town treasurer all the annual charges made by it under the authority of this chapter [this article] for the fiscal year than commencing. Each charge made by the town council pursuant to this section shall be a lien upon the lands, buildings and improvements upon which it is made in the same way and manner as taxes assessed on real estate, but such lien shall not expire until the charge with all interest, costs and penalties thereon is paid in full, and, if the charge is not paid as required, it shall be collected in the same manner that taxes assessed on real estate are by law collected.
(d) Time and method of payment. Such annual charges shall be due and payable at the time the regular town taxes are first due and payable next after the date of receipt by the town treasurer of the aforesaid certificate of said annual charges from the town council and the town treasurer shall forthwith certify said charges to the tax collector for collection and said tax collector shall proceed to collect such charges in the same manner and at the same time the regular taxes of the town are first payable, with provision for installments as in the case of the regular taxes. Interest at the rate per annum fixed for nonpayment of town taxes shall be charged and collected upon all overdue charges from the date they become payable until paid.
(e) Apportionment after annual certification. If any person becomes a user after such annual certification, the town council may certify to the town treasurer a just and equitable charge under this section with respect to such person based upon the portion of the fiscal year remaining after the beginning of such use. A person becoming a user with respect to land as to which such person was not previously a user shall be deemed a new user for the purposes of this paragraph. The town treasurer shall certify the charge to the tax collector for collection and the charge shall be payable when the next installment of regular town taxes is payable but may be paid in equal installments on the remaining installment payment dates for the regular town taxes for the year in question. In all other respects the charge under this paragraph shall be subject to the other provisions of this section.
(f) Use of general funds pending receipt of charges. Pending the receipt of charges under this section, general funds of the town may be used for the purposes for which the charges are appropriated. The general funds shall be replenished from such receipts without interest within the fiscal year in which such use occurs.
(g) Owner regarded as user. Where an occupant of land uses the sewerage system, the owner of the land shall be regarded as the user for the purposes of this section. (P.L. 1958, ch. 138, § 1; P.L. 1960, ch. 205, § 2.)
Editor's note. The amendment inserting this section was enacted by P.L. 1958, ch. 138, § 1, approved May 23, 1958, which became effective as stated in the editor's note under the heading of this article.