N.Y. Second Class Cities Law § 95: Collection of water rents

§ 95. Collection of water rents. All water rents shall be collected

from the owners of the lots and buildings which shall be situated upon

any street or avenue upon which the distributing pipes are now or may

hereafter be laid, and from which such lots and buildings can be

supplied with water. Water rents, together with the amounts due and

unpaid for the introduction and measurement of the supply of water,

shall be, like other taxes of the city, a lien upon the lots and

buildings against which the same are chargeable. It shall be the duty of

the commissioner each year, immediately preceding the time for the

making of the annual assessment-roll, to make out a list or roll of each

ward or assessment district of the city, in which he shall set out the

amount of water rents accrued or chargeable upon each lot, part of lot

or building, and which shall not have been paid to him, and file the

same with the assessors of the city, who shall in the preparation of the

next assessment-rolls for general city taxes, in a separate column

thereof, assess such amount upon such property, and hearings shall be

had thereon and the same shall be levied, corrected, enforced and

collected in the same manner, by the same proceedings, at the same time,

under the same penalties, and having the same lien upon the property

assessed as the general city tax and as a part thereof.