N.Y. PBA Law § 1197-R

§ 1197-r. 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 the rate schedules adopted by the authority as herein\nprovided 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 Nassau county\nlegislature, on or before the first day of November in each year, a list\nof those properties using such facilities or for which such facilities,\nservices or commodities were provided or made available and from which\nthe payment of rates, fees and other charges are in arrears for a period\nof ninety days or more after the last day fixed for payment of such\nrates, fees and other charges without penalty. The list shall contain a\nbrief description of such properties, the names of the persons or\ncorporations 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 Nassau county legislature shall\nlevy such sums against the properties liable and shall state the amount\nthereof in a separate column in the annual tax rolls of the county under\nthe heading "water charge". Such amounts, excluding penalties and\ninterest imposed by the county when collected by the county collector or\nreceivers of taxes, shall be paid over to the chief financial officer of\nthe authority. County imposed penalties and interest shall be retained\nby the county collector or receiver of taxes which shall become a part\nof the general funds of the county. All of the provisions of the tax law\nof the state governing enforcement and collection of unpaid taxes or\nassessments for special improvements not inconsistent herewith shall\napply to the collection of such unpaid rates, rentals, fees and other\ncharges.\n