§ 1197-r. 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 the rate schedules 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 Nassau county
legislature, 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 Nassau county legislature 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.