N.Y. Pub. Auth. Law § 1147-F
The authority may fix and collect, on any equitable basis, rates, fees and other charges for the use of its facilities or of the services or commodities provided by the authority. Such rates, rentals, fees and other charges may be fixed and collected from any person or corporation to which such facilities, services or commodities are provided or made available from the authority. Such rates, rentals, fees and other charges may be the same or different for each classification of user or service recipient and may, by way of example, reflect the source and composition of the sewage. The authority shall not establish, fix or revise any classification of user or rate, rental or fee or other charge unless and until the authority has held a public hearing at which interested persons shall have an opportunity to be heard concerning the same. Notice of any such public hearing shall be published at least ten days before the date set therefor, in at least one newspaper of general circulation in the boundaries of the authority. Such notice shall set forth the date, time and place of such hearing and shall include a brief description of matters to be considered at such meeting. A copy of such notice shall be available for inspection by the public. At any such hearing, any interested persons shall have an opportunity to be heard concerning the matters under consideration. Any decision by the authority at such public hearing or relating to the matters under consideration at such hearing shall be in writing and made available in the office of the authority for public inspection during regular business hours.
All rates, fees and other charges for the use of the facilities or services provided or made available by the authority and billed directly by the authority to the user or service recipient pursuant to a classification of users or service recipients adopted by the authority as herein provided shall be lien upon the real property upon which, or in connection with which, services are provided or are made available, as and from the first date fixed for payment of such rates, rentals, fees and other charges. Any such lien shall take precedent over all other liens or encumbrances, except taxes or assessments. The treasurer of the authority shall prepare and transmit to the respective legislative body of each town or village wholly or partially within the bounds of the authority, on or before the first day of December in each year, a list of those properties within each respective town or village using such facilities or for which such services were provided or made available and from which the payment of rates, rentals, fees and other charges are in arrears for a period of thirty days or more after the last day fixed for payment of such rates, rentals, fees and other charges without penalty. The list shall contain a brief description of such properties, the names of the persons or corporations liable to pay for the same, and the amount chargeable to each, including penalties and interest computed to December thirty-first of that year. Each governing body shall levy such sums against the properties liable and shall state the amount thereof in a separate column in the annual tax rolls of the various towns and villages under the heading "sewer disposal charge". Such amounts, excluding penalties and interest when collected by the several town or village collectors or receivers of taxes, shall be paid over to the treasurer of the authority. Penalties and interest shall be retained by the collectors which shall become a part of the general funds of the collecting town or village. All of the provisions of the tax law of the state governing enforcement and collection of unpaid taxes or assessments for special improvements not inconsistent herewith shall apply to the collection of such unpaid rates, rentals, fees and other charges.
N.Y. Pub. Auth. Law § 1147-F