Section 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.