New York Laws
Title 4 - Suffolk County Water Authority
1078-F - Charges by Authority; Method of Collection.

§ 1078-f. Charges by authority; method of collection. All rates, fees
and other charges for the use or availability of the facilities or
services or commodities provided or made available by the authority and
billed directly by the authority to the user or service recipient
pursuant to a classification of person adopted by the authority as
herein provided shall be a lien upon the real property upon which, or in
connection with which, services are provided or are made available, as
and from the first date fixed for a payment of such rates, fees and
other charges. Any such lien shall take precedence over all other liens,
or encumbrances, except taxes or assessments. The chief financial
officer of the authority shall prepare and transmit to the receiver of
taxes and assessments, on or before the first day of November in each
year, a list of those properties using such facilities or for which such
facilities, services or commodities were provided or made available and
from which the payment of rates, fees and other charges are in arrears
for a period of ninety days or more after the last day fixed for payment
of such rates, fees and other charges without penalty. The list shall
contain a brief description of such properties, the names of the persons
or corporations liable to pay for the same, and the amount chargeable to
each, including penalties and interest, as applicable, computed to
December thirty-first of that year. The receiver of taxes and
assessments shall levy such sums against the properties liable and shall
state the amount thereof in a separate column in the annual tax rolls of
the county under the heading "water charge." Such amounts, excluding
penalties and interest imposed by the county when collected by the
county collector or receivers of taxes, shall be paid over to the chief
financial officer of the authority. County imposed penalties and
interest shall be retained by the county collector or receiver of taxes
which shall become a part of the general funds of the county. All of the
provisions of the tax law of the state governing enforcement and
collection of unpaid taxes or assessments for special improvements not
inconsistent herewith shall apply to the collection of such unpaid
rates, rentals, fees and other charges.