N.Y. SCC Law § 95

§ 95. Collection of water rents. All water rents shall be collected\nfrom the owners of the lots and buildings which shall be situated upon\nany street or avenue upon which the distributing pipes are now or may\nhereafter be laid, and from which such lots and buildings can be\nsupplied with water. Water rents, together with the amounts due and\nunpaid for the introduction and measurement of the supply of water,\nshall be, like other taxes of the city, a lien upon the lots and\nbuildings against which the same are chargeable. It shall be the duty of\nthe commissioner each year, immediately preceding the time for the\nmaking of the annual assessment-roll, to make out a list or roll of each\nward or assessment district of the city, in which he shall set out the\namount of water rents accrued or chargeable upon each lot, part of lot\nor building, and which shall not have been paid to him, and file the\nsame with the assessors of the city, who shall in the preparation of the\nnext assessment-rolls for general city taxes, in a separate column\nthereof, assess such amount upon such property, and hearings shall be\nhad thereon and the same shall be levied, corrected, enforced and\ncollected in the same manner, by the same proceedings, at the same time,\nunder the same penalties, and having the same lien upon the property\nassessed as the general city tax and as a part thereof.\n