NY S06471

Establishes that rates, fees, and charges billed by the Water Authority of Great Neck North become a lien on 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 a list to the Nassau County Legislature by November 1st each year of properties with charges in arrears for 90 or more days, including property descriptions, liable parties, and amounts owed with penalties and interest.

Authorizes Nassau County Legislature to levy delinquent water charges against properties and list them as "water charge" in a separate column on annual county tax rolls.

Directs that collected water charges be paid to the authority's chief financial officer, while county-imposed penalties and interest are retained as part of the county's general funds.

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