Section 11-301. When taxes, assessments, sewer rents, sewer surcharges and water rents to be liens on land assessed

All taxes and all  assessments  and  all sewer rents, sewer surcharges and water rents, and the interest
  and charges thereon, which may be laid or may have heretofore been laid,
  upon any real estate now in the city, shall continue to be, until  paid,
  a  lien thereon, and shall be preferred in payment to all other charges.
  The words "water rents" whenever they are used  in  this  chapter  shall
  include  uniform  annual charges and extra and miscellaneous charges for
  the supply of water, charges in accordance  with  meter  rates,  minimum
  charges  for  the  supply  of water by meter, annual service charges and
  charges for meters and their connections and for their  setting,  repair
  and  maintenance,  penalties  and  fines  and all lawful charges for the
  supply of water imposed pursuant to the New York  city  municipal  water
  finance authority act, which is set forth in title two-A of article five
  of  the  public  authorities  law.  Charges for expense of meters, their
  connections, setting, repair or maintenance shall not be due or become a
  charge or lien on the premises where a water meter shall be installed or
  against which a charge shall be made, until such charge shall have  been
  definitely fixed by the commissioner of environmental protection, and an
  entry  of  the amount thereof shall have been made with the date of such
  entry in the book in which the  charges  for  water  supplied  by  meter
  against  such  premises  are  to be entered. A charge in accordance with
  meter rates or minimum charges for  the  supply  of  water  measured  by
  meter,  and a service charge shall not be due or become a lien or charge
  upon the premises where such meter is installed  until  an  entry  shall
  have  been made indicating that such premises are metered, with the date
  of such entry in the book in  which  the  charges  for  water  by  meter
  measurement  against  such  premises are to be entered. The words "sewer
  rents" when used in this chapter shall mean any rents or charges imposed
  pursuant to section 24-514 of the code or pursuant to the New York  city
  municipal water finance authority act, which is set forth in title two-A
  of  article  five  of  the  public  authorities  law.  The  words "sewer
  surcharges" when used in this chapter shall  mean  the  charges  imposed
  pursuant  to section 24-523 of the code or pursuant to the New York city
  municipal water finance authority act, which is set forth in title two-A
  of article five of the public authorities law. Whenever an  increase  in
  the  amount  of uniform annual charges or extra or miscellaneous charges
  shall have been made or a charge shall have been made for water services
  for any building completed subsequent to the first  day  of  January  in
  each  year,  the amount of such increase of the charge or new charge for
  such new building shall not be due or become a lien  or  charge  against
  the  premises until the amounts thereof shall have been entered with the
  date of such entries, respectively, in the books in  which  the  uniform
  annual  charges and extra or miscellaneous charges against such premises
  are to be entered. The words "tax lien" when used in this chapter  shall
  mean  the  lien  arising  pursuant  to the provisions of this chapter or
  pursuant to the New York city municipal  water  finance  authority  act,
  which  is  set  forth  in  title  two-A  of  article  five of the public
  authorities law, as a result of the nonpayment  of  taxes,  assessments,
  sewer  rents,  sewer surcharges, water rents, any other charges that are
  made a lien subject to the provisions of this chapter, the costs of  any
  advertisements  and  notices  given  pursuant to this chapter, any other
  charges that are due and payable, a surcharge pursuant to section 11-332
  of this chapter if the tax lien is sold, interest and penalties  thereon
  and  the  right of the city to receive such amounts. The words "tax lien
  certificate" when  used  in  this  chapter  shall  mean  the  instrument
  evidencing a tax lien and executed by the commissioner of finance or his

  or  her designee at such time as such lien is transferred to a purchaser
  upon sale of such lien by the city.