§ 95. Collection of water rents. All water rents shall be collected
from the owners of the lots and buildings which shall be situated upon
any street or avenue upon which the distributing pipes are now or may
hereafter be laid, and from which such lots and buildings can be
supplied with water. Water rents, together with the amounts due and
unpaid for the introduction and measurement of the supply of water,
shall be, like other taxes of the city, a lien upon the lots and
buildings against which the same are chargeable. It shall be the duty of
the commissioner each year, immediately preceding the time for the
making of the annual assessment-roll, to make out a list or roll of each
ward or assessment district of the city, in which he shall set out the
amount of water rents accrued or chargeable upon each lot, part of lot
or building, and which shall not have been paid to him, and file the
same with the assessors of the city, who shall in the preparation of the
next assessment-rolls for general city taxes, in a separate column
thereof, assess such amount upon such property, and hearings shall be
had thereon and the same shall be levied, corrected, enforced and
collected in the same manner, by the same proceedings, at the same time,
under the same penalties, and having the same lien upon the property
assessed as the general city tax and as a part thereof.