No, you cannot deduct those costs.
Per IRS Instructions on Topic No.503 Deductible Taxes, "Some taxes and fees you can't deduct on Schedule A include federal income taxes, social security taxes, transfer taxes (or stamp taxes) on the sale of property, homeowner's association fees, estate and inheritance taxes, and service charges for water, sewer, or trash collection."
Based on these instructions, water and sewer facility charges cannot be deducted.
