NY A07571

Adds new section 1078-f to the Public Authorities Law governing collection of charges by the Suffolk County Water Authority.

Establishes that water rates, fees, and charges billed directly by the authority become a lien on the real property where services are provided, taking precedence over all other liens except taxes and assessments.

Requires the authority's chief financial officer to submit to the county tax receiver by November 1 each year a list of properties with arrears of 90 days or more, including property descriptions, liable parties, and amounts owed with penalties and interest through December 31.

Directs the county tax receiver to levy delinquent water charges on annual tax rolls under a separate "water charge" column, with amounts collected remitted to the authority (excluding county-imposed penalties and interest, which the county retains).

Applies state tax law provisions for enforcement and collection of unpaid taxes and special improvement assessments to collection of unpaid water charges.