N.Y. Public Authorities Law § 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.