The Public Works Committee shall have charge of the sewer and water utilities, subject to the control of the Village Board.
The owner of the premises, the occupant thereof and the user of the service shall be jointly and severally liable to pay for the service to such premises and the service is furnished to the premises by the Utilities only upon the condition that the owner of the premises, occupant and user of the services are jointly and severally liable therefor to the Utilities.
(1) 
Authority. All water and sewer service charges unpaid and in arrears on October 1 of each year shall be collected in accordance with the procedure hereinafter provided pursuant to the authority granted in §§ 66.0809 and 66.0821, Wis. Stats., respectively.
(2) 
Procedure.
(a) 
On or about October 1 of each year the Secretary of the Dresser Water Utility and the Dresser Sewer Utility shall furnish the Clerk-Treasurer a list of all unpaid utility bills, including penalties, which are in arrears.
(b) 
On October 15 of each year, the Clerk-Treasurer shall mail a notice of such arrearages by first class mail to the occupant and to the owner of the premises receiving such utility service.
(c) 
In the event any such utility bill is not paid by November 1 thereafter, the Clerk-Treasurer shall add a penalty of 10%.
(d) 
In the event any such utility bill is not paid on or before November 15 thereafter, the Clerk-Treasurer, on November 16, shall place the amount of such arrearages, together with penalty, on the tax roll as a tax against the lot or parcel of real estate for which water, sewer and electric services were provided.
No water or sewer service shall be extended outside the Village limits, except as authorized by the Village Board.