N.Y. Public Authorities Law § 1197-r: Charges by authority; method of collection

§ 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.