§ 50.06 LIEN.
   In addition to all other remedies, if a customer shall for any reason remain indebted to the municipality for utilities service furnished, such amount due, together with any rents and charges in arrears, shall be considered a delinquent utility rent which is hereby declared to be a lien upon the real estate for which the same was furnished. The Municipal Clerk/Treasurer 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 the utilities rent. It shall be the duty of the Municipal Clerk/Treasurer to report to the City Council a list of all unpaid accounts due for utilities service together with a description of the premises served. The report shall be examined and, if approved by the City Council, shall be certified by the Municipal Clerk/Treasurer to the County Clerk to be collected as a special tax in the manner provided by law.
Statutory reference:
   Assessments authorized for sewer system, see Neb. RS 18-503
   Lien authorized for water and sewer delinquency, see Neb. RS 17-538 and 17-925.01