NY A08139

Establishes that rates, fees, and charges billed by the Water Authority of Great Neck North create a lien on real property from the first payment due date.

Provides that water charge liens take precedence over all other liens and encumbrances except taxes or assessments.

Requires the authority's chief financial officer to submit annually to the Nassau County Legislature by November 1st a list of properties with charges in arrears 90 or more days past due, including property descriptions, liable parties, and amounts owed with penalties and interest.

Directs Nassau County Legislature to levy delinquent water charges on county tax rolls under a "water charge" column, with collected amounts paid to the authority and county-imposed penalties and interest retained by the county.

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