(1) The methodology used to establish a reimbursement fee shall consider the cost of then-existing facilities, prior contributions by then-existing users, the value of unused capacity, rate-making principles employed to finance publicly owned capital improvements, and other relevant factors identified by the council. The methodology shall promote the objective that future systems users shall contribute no more than an equitable share of the cost of then-existing facilities.

(2) The methodology used to establish an improvement fee shall consider the estimated cost of projected capital improvements needed to increase the capacity of the systems to which the fee is related.

(3) The methodology used to establish an improvement fee or a reimbursement fee, or both, shall be contained in a resolution adopted by the council.