All amounts due from water consumers for water rent shall be a lien upon the premises or real estate upon which, or for which, the water was used or supplied from and after the time such amounts are delinquent, as provided in Section 1040.01. It shall be the duty of the City Manager, on June 1 of each year, or at such other times during the Municipal year that he deems it necessary to protect the interests of the City, to report to Council a list of all unpaid accounts due for water, together with a description of the premises or real estate upon or for which the water was used or supplied. Such report shall be examined and, if approved by Council, shall be certified by the Clerk-Treasurer to the County Clerk, giving the amounts due and the description of the premises or real estate upon, or for which, water from the waterworks system of the City was used or supplied, and such amounts shall be collected as other taxes by the County Treasurer.
(1958 Code § 27.26)