A. Subject to the law of priority, all water of the district available for distribution shall be apportioned to the lands thereof pro rata but when water costs are, under the practice of the district, defrayed by a water tax, the board may withhold water service from any parcel of land under such rules and regulations as it promulgates, pending payment of the water tax assessed against such parcel of land.

B. The board may provide that charges for water service shall become a lien upon the land served until paid in full.