New York When Taxes, Assessments, Sewer Rents, Sewer Surcharges And Water Rents To Be Liens On Land Assessed.




 
    §  11-301  When  taxes, assessments, sewer rents, sewer surcharges and
  water rents to be liens on land assessed.  All taxes and all assessments
  and all sewer rents, sewer surcharges and water rents, and the  interest
  and charges thereon, which may be laid or may have heretofore been laid,
  upon  any real estate now in the city, shall continue to be, until paid,
  a lien thereon, and shall be preferred in payment to all other  charges.
  The  words  "water  rents"  whenever they are used in this chapter shall
  include uniform annual charges and extra and miscellaneous  charges  for
  the  supply  of  water,  charges  in accordance with meter rates minimum
  charges for the supply of water by meter,  annual  service  charges  and
  charges  for  meters and their connections and for their setting, repair
  and maintenance, penalties and fines and  all  lawful  charges  for  the
  supply  of  water.  Charges  for  expense  of meters, their connections,
  setting, repair or maintenance shall not be due or become  a  charge  or
  lien  on  the premises where a water meter shall be installed or against
  which a charge  shall  be  made,  until  such  charge  shall  have  been
  definitely fixed by the commissioner of environmental protection, and an
  entry  of  the amount thereof shall have been made with the date of such
  entry in the book in which the  charges  for  water  supplied  by  meter
  against  such  premises  are  to be entered. A charge in accordance with
  meter rates or minimum charges for  the  supply  of  water  measured  by
  meter,  and a service charge shall not be due or become a lien or charge
  upon the premises where such meter is installed  until  an  entry  shall
  have  been made indicating that such premises are metered, with the date
  of such entry in the book in  which  the  charges  for  water  by  meter
  measurement  against  such  premises are to be entered. The words "sewer
  rents" when used in this chapter shall mean any rents or charges imposed
  pursuant to section 24-514 of the code.  The  words  "sewer  surcharges"
  when  used  in  this  chapter shall mean the charges imposed pursuant to
  section 24-523 of the code.  Whenever  an  increase  in  the  amount  of
  uniform annual charges or extra or miscellaneous charges shall have been
  made  or  a  charge  shall  have  been  made  for water services for any
  building completed subsequent to the first day of January in each  year,
  the  amount  of  such  increase of the charge or new charge for such new
  building shall not be due  or  become  a  lien  or  charge  against  the
  premises until the amounts thereof shall have been entered with the date
  of  such entries, respectively, in the books in which the uniform annual
  charges and extra or miscellaneous charges against such premises are  to
  be  entered.  The  words "tax lien" when used in this chapter shall mean
  the lien arising pursuant to the provisions of this chapter as a  result
  of  the nonpayment of taxes, assessments, sewer rents, sewer surcharges,
  water rents, any other charges that are  made  a  lien  subject  to  the
  provisions  of this chapter, the costs of any advertisements and notices
  given pursuant to this chapter, any  other  charges  that  are  due  and
  payable,  a  surcharge pursuant to section 11-332 of this chapter if the
  tax lien is sold, interest and penalties thereon and the  right  of  the
  city to receive such amounts. The words "tax lien certificate" when used
  in  this  chapter  shall  mean  the instrument evidencing a tax lien and
  executed by the commissioner of finance or his or her designee  at  such
  time  as  such lien is transferred to a purchaser upon sale of such lien
  by the city.