Section 120-CC. Enforcement of unpaid solid waste collection and/or disposal fee

1.  Any municipal corporation may adopt a local law providing that  unpaid fees or charges for municipal  or  municipally  contracted  solid
  waste  collection  and/or  disposal services be included with the annual
  tax levy, together with any interest and penalties thereon.
    2. No fees for solid waste collection and/or disposal imposed prior to
  the adoption of a local law pursuant to this section may be included  in
  any annual tax levy.
    3.  In  any  year  in  which  such  unpaid  fees and penalties will be
  included in the annual tax levy,  the  governing  board  shall  cause  a
  statement  to  be  prepared  setting  forth  each  amount of solid waste
  disposal and/or collection fees in arrears as of thirty  days  prior  to
  the last date prescribed by law for the annexation of the warrant to the
  assessment  roll,  a  brief  description of the property for which or in
  connection with which such solid waste services were provided,  and  the
  name and address of the person or corporation liable to pay such amount.
  Such  statement shall be presented to the board empowered to levy taxes,
  and such board shall levy such amounts  remaining  unpaid  on  the  date
  taxes  are  levied  against the real property for which or in connection
  with which such solid waste services were provided.
    4. The term "municipal corporation", as used in this section, includes
  only a city, village, and a town for town-wide  solid  waste  collection
  and/or disposal services.