7-3-2: IRRIGATION WATER SHARE FEE:
   A.   Fee per share, per annum, sixty dollars ($60.00).
   B.   Minimum fee to be collected for any portion of a share, up to and including one-half (1/2) share per annum, thirty dollars ($30.00).
   C.   Any portion of a share, less than one-half (1/2) share, will be charged, in all instances, at a one-half (1/2) share rate of thirty dollars ($30.00) per annum.
   D.   In no instance will the fee be levied other than in applicable multiples of thirty dollars ($30.00) per annum as is defined in subsections A through C of this section.
   E.   Annually paid fees shall become due and payable on July 15, 1996, and on the same day each succeeding year thereafter.
   F.   Annually paid fees shall become delinquent on and after August 15 following the annual due date and will be assessed a late charge of ten percent (10%). (Res. 96-14, 6-26-1996)