(a) In addition to the specific powers conferred upon the District by statute, and by resolutions of the Selectboards of the Towns of Dover and Wilmington, Cold Brook Fire District No. 1 may, at a duly warned annual or special meeting, vote to impose the following fees upon real property within the District:(1) a general fee upon each unit within the District;(2) a permitted use fee upon each unit within the District that has received either an allocation for water or sewerage use or plan approval for future development from a municipality or the State of Vermont; and(3) a user fee upon each unit within the District that receives water or sewer services or that has available an unused water or sewer connection.(b) An improved parcel requiring a daily design flow of up to 450 gallons per day shall constitute a unit. For improved parcels requiring additional design flow, the number of additional units shall be determined by dividing the design flow by 450 gallons and rounding the quotient to the first decimal place. An unimproved parcel of land shall constitute one unit unless the parcel is subject to a subdivision plan, in which case each lot identified in the subdivision shall constitute one or more units, in accordance with the design flow criterion set forth in this subsection. The number of units in an undeveloped townhouse village shall equal the number of units identified on the 1971 survey plan for the townhouse village on record in the Town of Wilmington.(c) In the first year following the effective date of this section, the District shall impose the following fees: the general fee and the permitted use fee shall not exceed $75.00, and the user fee shall not exceed $150.00. In any year thereafter, the fees shall not increase by more than 10 percent from the previous year.(d) The fees set forth in this section shall be a lien upon the assessed property in the same manner and to the same effect as taxes are liens on real estate under 32 V.S.A. § 5061. The Prudential Committee and Collector shall have the same power in assessing, levying, and collecting the fees as town officers have in assessing and collecting town taxes, including the power to collect interest and penalties on overdue payments.24 Appendix V.S.A. § 507-5