(1)    Notwithstanding ss. 66.0821 and 200.55 (5), if the commission establishes a system to recover capital costs within the district on the basis of the value of property in the area to be served, as equalized under s. 70.57, the commission shall establish a system of sewerage service charges to recover capital costs which shall be used with respect to any area which is served by the district and which is outside the boundaries of the district and outside of any municipality which has contracted with the district under s. 200.39. The charges shall be equal to the amount the commission would be authorized to levy as taxes upon the area served if the area were within the district’s boundaries.

   (2)   Any charge made by the district under this section is reviewable under s. 200.59 (5) if the charge has been paid.

   (3)   Section 200.55 (5) (b) and (d) apply to charges assessed under this section.

   (4)   The commission may charge municipalities assessed under this section reasonable interest for late payments.