In addition to all other remedies, if a customer shall for any reason remain indebted to the municipality for water service furnished, such amount due, together with any rents and charges in arrears, shall be considered a delinquent water rent which is hereby declared to be a lien upon the real estate for which the same was used. The Municipal Clerk shall notify in writing or cause to be notified in writing, all owners of premises or their agents whenever their tenants or lessees are 60 days or more delinquent in the payment of water rent. It shall be the duty of the Utilities Superintendent on June 1 of each year to report to the governing body a list of all unpaid accounts due for water, together with a description of the premises upon which the same was used. The report shall be examined, and if approved by the governing body, shall be certified by the Municipal Clerk to the County Clerk to be collected as a special tax in the manner provided by law.
(Neb. RS 17-538) (1991 Code, § 3-112)