Section 195.070 - Agreement factors(1) The following factors shall be considered in establishing urban service agreements under ORS 195.065: (a) Financial, operational and managerial capacity to provide the service;(b) The effect on the cost of the urban service to the users of the service, the quality and quantity of the service provided and the ability of urban service users to identify and contact service providers, and to determine their accountability, with ease;(c) Physical factors related to the provision of the urban service;(d) The feasibility of creating a new entity for the provision of the urban service;(e) The elimination or avoidance of unnecessary duplication of facilities;(f) Economic, demographic and sociological trends and projections relevant to the provision of the urban service;(g) The allocation of charges among urban service users in a manner that reflects differences in the costs of providing services to the users;(h) Matching the recipients of tax supported urban services with the payers of the tax;(i) The equitable allocation of costs between new development and prior development; and(2) The extent of consideration of the factors set forth in subsection (1) of this section is a matter of local government and special district discretion.