Section 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.