(A) All water rates, taxes or rent assessed by the Board of Trustees shall be a lien upon the premises or real estate, upon or for which the same is used or supplied; and such taxes, rents or rates shall be paid and collected and such lien enforced in such manner as the Board of Trustees shall by ordinance direct and provide.
(Neb. RS 17-538)
(B) All sewer charges established by the Board of Trustees shall be a lien upon the premises or real estate for which such water is used or supplied. Such lien shall be enforced in such manner as the Board or Trustees provides by ordinance.
(Neb. RS 17-925.01)
(C) If the service charge established by the Board of Trustees for the use of any village sewage disposal plant and sewerage system is not paid when due, such sum may be recovered by the village in a civil action or it may be certified to the County Assessor and assessed against the premises served and collected or returned in the same manner as other village taxes are certified, assessed, collected and returned.
(Neb. RS 18-503)
(D) Unless the Board of Trustees otherwise provides, on June 1 of each year, the Village Clerk shall report to the Board a list of all unpaid accounts due for utilities service together with a description of the premises served. If the Board approves the report, the Clerk shall certify the report to the County Clerk to be collected as a special tax in the manner provided by law.