(1) All property subject to charges of the program shall be billed based on the property characteristics existing on November 1st of the year prior to the billing year and at the rate as set forth in the current fee resolution. Billing year is the year that the bills are sent. The service charge shall be displayed and billed on the annual property tax statement for the parcel and shall be mailed to the name and address shown on the real property tax roll at the time annual property tax bills are prepared. Parcels which are exempt from property taxes and do not receive an annual property tax statement will receive a bill only for the service charge. If a payment less than the sum of the total property tax plus service charge or less than the sum of one-half of the property tax plus one-half of the service charge is received for a combined property tax and service charge, and the parcel owner has not otherwise specified, the Finance Director shall first apply the payment to the annual property tax of the parcel pursuant to the provisions of Chapter 84.56 RCW and then apply any remaining amount to the service charge.

(2) The total amount of the service charge shall be due and payable to the Finance Director on or before the 30th day of April and shall be delinquent after that date; however, if one-half of such service charge is paid on or before the said 30th day of April, the remainder shall be due and payable on or before the 31st day of October and shall be delinquent after that date.

(3) Parcel characteristics affecting the service charge, which are altered after November 1st of any year, shall not be a basis for calculation of the service charge until after December 31st of the following year. The service charge for the billing year during which incorporation or annexation occurs may: