Q May a water and sewer district established by a county Board of Supervisors grant a one-time rebate or refund of water and sewer fees to its customers?

A No, Section 21-27-61 dictates the distribution of revenues and surplus funds of monies derived from the utility system. While there is no corresponding statute specifically addressing the distribution of surplus funds of a water and sewer district, it has been the position of the Attorney Generalís Office that surplus funds of a water and sewer district should be deposited into the county depository pursuant to Section 27-105-301 et. seq. However, the district may consider a prospective temporary rate reduction. (Attorney Generalís Opinion to Haas, June 24, 2016)