All charges for services or fees under this
chapter for sewer services or fees which remain unpaid and delinquent
for as much as 60 days from the due date shall be a lien against the
real estate of any owner to whom such services were supplied, and
if the party owing such charges that are delinquent as herein stated
is a tenant and not an owner of such real estate, then such indebtedness
shall be a lien against any personal property of the tenant located
within the limits of the Town. If any such delinquent charges are
due at the time taxes are billed to any such party, such delinquent
charges shall be placed on the tax bill of such owner or tenant and
collected as taxes are collected.