§ 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.