(a) As used in this section:

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(1) “Small community water system” means a water company that regularly serves at least twenty-five, but not more than one thousand, year-round residents;

(2) “Unaccounted for water loss” means water that the small community water system supplies to its distribution system, but that never reaches its consumers;

(3) “Useful life” means a manufacturer’s recommended life or the estimated lifespan of a water company’s capital asset, taking into consideration the service history and the condition of such capital asset at the time a fiscal and asset management plan is prepared; and

(4) “Water company” has the same meaning as provided in section 25-32a.

(b) Each small community water system shall prepare a fiscal and asset management plan for all of the capital assets that comprise such system. The fiscal and asset management plan shall include, but need not be limited to, (1) a list of all capital assets of the small community water system, (2) the useful life of such capital assets, which shall be based on the current condition of such capital assets, (3) the maintenance and service history of such capital assets, (4) the manufacturer’s recommendation regarding such capital assets, and (5) the small community water system’s plan for the reconditioning, refurbishment or replacement of such capital assets. Such fiscal and asset management plan shall also provide information regarding whether the small community water system has any unaccounted for water loss, the amount of such unaccounted for water loss, what is causing such unaccounted for water loss and the measures the small community water system is taking to reduce such unaccounted for water loss. Each small community water system shall make the assessment of its hydropneumatic pressure tanks its initial priority in its preparation of the fiscal and asset management plan.

(c) Each small community water system shall complete the fiscal and asset management plan for all of its capital assets not later than January 1, 2021. Following the completion of the initial fiscal and asset management plan, each small community water system shall update such fiscal and asset management plan annually and make such fiscal and asset management plan available to the department upon request.

(d) Each small community water system shall complete, on a form developed by the Department of Public Health, the fiscal and asset management plan assessment review of its hydropneumatic pressure tanks not later than May 2, 2019.

(e) This section shall not apply to a small community water system that is (1) regulated by the Public Utilities Regulatory Authority, (2) subject to the requirements set forth in section 25-32d, or (3) a state agency.

(f) The provisions of this section shall be deemed to relate to the purity and adequacy of water supplies for the purposes of the imposition of a penalty under section 25-32e.

(g) The Commissioner of Public Health may adopt regulations, in accordance with the provisions of chapter 54, to carry out the provisions of this section.