Ultimately, if city utility bills remain unpaid, state law allows the city to assess the charges, penalties, and interest against the real property served by the utility. This is consistent with the concept that it is the property that receives the benefit of the utility service, not simply the user. Minn. Stat. 444.075, s. 3(e) states: The governing body may make the charges a charge against the owner, lessee, occupant or all of them and may provide and covenant for certifying unpaid charges to the county auditor with taxes against the property served...Minn. Stat. 116A.22 provides: Charges established for connections to and the use and availability of service from any water or sewer or combined system, if not paid when due, shall, together with any penalties established for nonpayment, become a lien upon the property connected or for which service was made available. Written notice shall be mailed to the owner of any property as to which such charges are then due and unpaid, stating the amount of the charges and any penalty thereon and that unless paid the same will be certified...and assessed as a tax...upon the property for collection with and as a part of other taxes...Because any unpaid delinquent account will be assessed against the property, the Farmington City Council has determined to follow the practice of a growing number of cities and have the water and sewer service utility account in the name of the owner so the owner is fully aware of the status of the account.