(2) The board may designate the time and manner of making the collections of charges, may require them to be paid in advance of the delivery of water and may accept short-term interest-bearing notes for any portion of the charges. In establishing its charges, the board may consider the quantity of water to be delivered, the acres of land entitled to benefits from the district, the establishment of uniform or graduated rates and minimum charges, the imposition of additional charges for special services and for small tracts or other properties which require proportionately greater maintenance and operation and other factors the board considers reasonable and appropriate. The board may base its charges upon any or all of the factors set forth in this subsection.
(3) In addition to the charges authorized under subsections (1) and (2) of this section, the board may pass on charges against individual water users when the district incurs charges, fees, fines or similar expenses for extraordinary services performed by the district at the request of the water user or that are incurred by reason of some action or failure to act by the water user. [Formerly 545.108; 1999 c.452 §26]