§ 3349. Annual budget, apportionment, assessment, taxes

(a) The board of water commissioners of the district shall at each annual meeting present to the district its budget for the ensuing year, which shall include an estimate of the revenue from water rates and other sources, except taxes and the expenses for the ensuing year and the district shall appropriate such sum as it deems necessary for such of said expenses as are not disapproved (which disapproval may not include interest on or principal of any indebtedness created or assumed by the district), together with the amount required to pay any balance left unpaid from the preceding year as will not be met from such estimated revenues, expressing said sum in dollars in its vote. At its first annual meeting, the district shall likewise vote a sum sufficient to pay any unpaid balance of expense, as defined in section 3343 of this title, which has been theretofore incurred by or on behalf of the district. Immediately following such annual meeting, the board of water commissioners shall compute the share of each member town in the sums so voted and give notice of the amount thereof to the legislative branch as defined in section 1751 of this title, of each member town.

(b) The expense of establishing, acquiring, maintaining, extending, improving, and operating a water system for a consolidated water district shall, insofar as such expense shall not be met from the proceeds of indebtedness or from water rates, rents, and other charges received from the use of such water system, be divided among the member towns in accordance with a formula agreed to by the member towns by vote at an annual or special town meeting or in the absence of any such agreement as follows: two-thirds of such expense shall be divided in the proportion which the total number of gallons distributed to the inhabitants of each member town of the district bears to the total number of gallons so distributed in all the member towns in the last preceding full calendar year of operation of the district and the balance of such expense (or all of such expense until the water system has been in operation for at least one full calendar year) shall be divided among the member towns in the proportion which the population of each member town according to the last rental census bears to the total population of the district.

(c) The legislative branch of each member town shall, upon receipt of the notice of the share in the district expenses to be paid by the member town, assess upon the grand list of such member town, in addition to any tax previously voted thereon, a tax sufficient to raise the member town's share in such expenses. The additional tax as so assessed shall be collected as are other taxes of such member town and be deposited in the account of the member town. The legislative branch of such member town shall order said additional tax to be paid over to the treasurer of the district as collected by the 20th of the month after such taxes become payable. If by the end of its fiscal year a member town has failed to collect and pay over to the treasurer of the district a sum sufficient to pay the member's share of the expenses of the district, the legislative branch of such member town shall assess a special tax of five percent on the grand list of such member town, or such multiple thereof as is necessary to make up the unpaid balance of said share, which special tax shall be collected as are other taxes of the member town. Upon the collection of said special tax, the same shall be paid over to the treasurer of the district. If by the end of its fiscal year a member town fails to pay its share of the expenses of the district, or fails to make up a deficit therein from the preceding year as above provided, the board of water commissioners of the district may bring a civil action on this statute in the name of the district to recover of the member town twice the amount of the share of such member town which remains unpaid, and upon judgment may levy its execution against any of the real or personal property within the member town. (1964, No. 20 (Sp. Sess.), § 9, eff. March 10, 1964.)