All charges for services or fees under this chapter for water 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.