N.Y. PBA Law § 1078-F

§ 1078-f. Charges by authority; method of collection. All rates, fees\nand other charges for the use or availability of the facilities or\nservices or commodities provided or made available by the authority and\nbilled directly by the authority to the user or service recipient\npursuant to a classification of person adopted by the authority as\nherein provided shall be a lien upon the real property upon which, or in\nconnection with which, services are provided or are made available, as\nand from the first date fixed for a payment of such rates, fees and\nother charges. Any such lien shall take precedence over all other liens,\nor encumbrances, except taxes or assessments. The chief financial\nofficer of the authority shall prepare and transmit to the receiver of\ntaxes and assessments, on or before the first day of November in each\nyear, a list of those properties using such facilities or for which such\nfacilities, services or commodities were provided or made available and\nfrom which the payment of rates, fees and other charges are in arrears\nfor a period of ninety days or more after the last day fixed for payment\nof such rates, fees and other charges without penalty. The list shall\ncontain a brief description of such properties, the names of the persons\nor corporations liable to pay for the same, and the amount chargeable to\neach, including penalties and interest, as applicable, computed to\nDecember thirty-first of that year. The receiver of taxes and\nassessments shall levy such sums against the properties liable and shall\nstate the amount thereof in a separate column in the annual tax rolls of\nthe county under the heading "water charge." Such amounts, excluding\npenalties and interest imposed by the county when collected by the\ncounty collector or receivers of taxes, shall be paid over to the chief\nfinancial officer of the authority. County imposed penalties and\ninterest shall be retained by the county collector or receiver of taxes\nwhich shall become a part of the general funds of the county. All of the\nprovisions of the tax law of the state governing enforcement and\ncollection of unpaid taxes or assessments for special improvements not\ninconsistent herewith shall apply to the collection of such unpaid\nrates, rentals, fees and other charges.\n