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. It shall be the duty of the Municipal Clerk 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) (2000 Code, § 3-112)