117(9)All user charges, fees, rentals and penalties payable for water or wastewater disposal services supplied to or with respect to any land within the local government that is liable to taxation under the
Assessment Act and are due and payable for a period of 60 days constitute a special lien and charge on the land in priority to every claim, privilege, lien or encumbrance of any person, except the Crown, whether the right or title of that person has accrued before or accrues after the lien arises, and the lien is not defeated or impaired by any neglect or omission of the local government or of any officer or employee of the local government or by want of registration.