(A)   General rule. No lot, parcel, piece or tract of property that has not been assessed for a water main or lateral, will have a connection to a public water main or lateral unless a permit is obtained and a connection charge is paid pursuant to §§ 32.15 through 32.20. Connection charges are established by City Council resolution.
   (B)   Connection charges. This connection charge required in division (A) above will be in addition to the tap charge paid to the Board of Water Commissioners of the city.
   (C)   Owner’s responsibility. The property owner is responsible for all charges for water service and sewer service for the benefitted property.
   (D)   Assessments for unpaid charges. As of September 1 of each year, the City Board of Water Commissioners may assess all unpaid charges as a special assessment, pursuant to statute, to the County Auditor for collection together with current taxes payable in the following year. Charges so collected shall be remitted to the City Finance Director in the same manner as assessments for local improvements, and then remitted to the City Board of Water Commissioners.
(2001 Code, § 700.05)