The board of supervisors, as directors of the maintenance district, shall determine
the cost of the extension or expansion to be paid by the person or persons desiring
to be benefited by such extension or expansion. The board may further determine the
manner in which such extension or expansion shall be paid by such person or persons.
It may consider, but shall not be limited to, requiring payment in cash, the construction
of the sewer by a developer or by the owner of the land desiring to be benefited by
the extension or expansion, or by the institution of proceedings for the levying of
an assessment upon the properties to be benefited by such extension or expansion pursuant
to an improvement act.