§ 11-1118 Establishment of water rents. The board of water
commissioners shall establish a scale of rents for use of water, to be
called "water rents", and to be paid at such times and in such manner as
the board may prescribe. The board may provide that a discount shall be
allowed for the prompt payment of water rents within the time required
by the board for the payment thereof. Such rents, together with the
amount of any penalty prescribed by the board and due for non-payment of
such rents within a time prescribed by the board, shall be a lien on the
real property upon which or in connection with which the water is used,
and such a lien is prior and superior to every other lien or claim,
except the lien of an existing tax. Such board shall certify to the
village clerk the amounts of all such unpaid water rents, including
penalties computed to the first day of the month following the month in
which the fiscal year commences, with a description of the real property
affected thereby. The village clerk shall present such certificate to
the board of trustees and shall enter the same or an abstract thereof in
the minutes of the meeting. The board of trustees shall include such
amounts in the annual tax levy and shall levy the same upon the real
property in default. Whenever an unpaid water rent shall be included in
the annual village tax levy, as above provided, the water fund shall be
credited with the amount of the unpaid rent, including penalties, and
the amount so levied, when collected, shall be paid into the general
fund.