This Informational Guideline Release (IGR) informs local officials that they can impose liens for unpaid sewer charges (similar to light plant liens) on property located outside the borders of the municipality where the sewer plant is located. Liens for water, sewer and electric light charges, if promptly added to the ensuing fiscal year (FY) tax bills, in the community where the subject property is located, are coterminous with tax liens.