For the purpose of defraying the expenses of the organization of the district and the care, operation, management, repair and improvement of the property purchased and works constructed, including salaries of officers and employees, the Board may fix rates of tolls and charges for the use of such system as they may deem expedient and may change such charges from time to time and the monies so received shall go into the general funds of the district. Such tolls or charges shall be payable either monthly or quarterly as determined by the Board of Directors and shall become delinquent thirty (30) days after they are payable and after delinquent shall be a lien against the separate lots or tracts of land connected with the sewerage system. The Board of Directors shall certify any delinquent tolls or charges to the County Treasurer on or before the 1st day of September of each year which shall be collected as other delinquent taxes are collected.