NY S04909

Adds new section 1078-f to 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, taking precedence over all other liens except taxes and assessments

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

Authorizes the county receiver to levy the water charges on annual tax rolls under a separate "water charge" column, with collected amounts (excluding county-imposed penalties and interest) returned to the authority

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