In addition to all other remedies, if a customer shall for any reason remain indebted to the municipality for sewer service furnished, such amount due together with any rents and charges in arrears shall be considered a delinquent sewer rent which is hereby declared to be a lien upon the real estate for which the same was furnished. 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 sewer rent. 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 sewer service together with a description of the premises served. 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 17-925.01) (2000 Code, § 3-216)