N.Y. VIL Law § 11-1118

§ 11-1118 Establishment of water rents. The board of water\ncommissioners shall establish a scale of rents for use of water, to be\ncalled "water rents", and to be paid at such times and in such manner as\nthe board may prescribe. The board may provide that a discount shall be\nallowed for the prompt payment of water rents within the time required\nby the board for the payment thereof. Such rents, together with the\namount of any penalty prescribed by the board and due for non-payment of\nsuch rents within a time prescribed by the board, shall be a lien on the\nreal property upon which or in connection with which the water is used,\nand such a lien is prior and superior to every other lien or claim,\nexcept the lien of an existing tax. Such board shall certify to the\nvillage clerk the amounts of all such unpaid water rents, including\npenalties computed to the first day of the month following the month in\nwhich the fiscal year commences, with a description of the real property\naffected thereby. The village clerk shall present such certificate to\nthe board of trustees and shall enter the same or an abstract thereof in\nthe minutes of the meeting. The board of trustees shall include such\namounts in the annual tax levy and shall levy the same upon the real\nproperty in default. Whenever an unpaid water rent shall be included in\nthe annual village tax levy, as above provided, the water fund shall be\ncredited with the amount of the unpaid rent, including penalties, and\nthe amount so levied, when collected, shall be paid into the general\nfund.\n