Charges for water supply and/or wastewater disposal services shall be a lien upon the premises served as provided by statute. Alternatively, the unpaid water supply and/or wastewater disposal service charges may be certified to the taxes against the premises served and collected or returned in the same manner as other county or municipal taxes are certified, assessed, collected and returned as provided by statute. The process of transferring delinquent balances to the winter tax bill will happen on October 31st of every year and be subject to a 15% transfer fee (this process is not reversible).