95 - Collection of water rents.

§ 95. Collection  of  water  rents. All water rents shall be collected  from the owners of the lots and buildings which shall be  situated  upon  any  street  or  avenue upon which the distributing pipes are now or may  hereafter be laid, and  from  which  such  lots  and  buildings  can  be  supplied  with  water.  Water  rents,  together with the amounts due and  unpaid for the introduction and measurement  of  the  supply  of  water,  shall  be,  like  other  taxes  of  the  city,  a lien upon the lots and  buildings against which the same are chargeable. It shall be the duty of  the commissioner each year,  immediately  preceding  the  time  for  the  making of the annual assessment-roll, to make out a list or roll of each  ward  or  assessment district of the city, in which he shall set out the  amount of water rents accrued or chargeable upon each lot, part  of  lot  or  building,  and  which  shall not have been paid to him, and file the  same with the assessors of the city, who shall in the preparation of the  next assessment-rolls for general  city  taxes,  in  a  separate  column  thereof,  assess  such  amount upon such property, and hearings shall be  had thereon and the  same  shall  be  levied,  corrected,  enforced  and  collected in the same manner, by the same proceedings, at the same time,  under  the  same  penalties,  and having the same lien upon the property  assessed as the general city tax and as a part thereof.