(b) In the county of Suffolk said stock placed in escrow may pass, with the consent of the local governing body and the board of supervisors to a county sewer agency in the event of failure to complete the construction of said sewer system, or in the event of abandonment or discontinuance of the maintenance and operation of said system by the corporation. 4. In the event of such abandonment or discontinuance of the maintenance and operation of the system, the local governing body shall have the right to continue the maintenance and operation of the system at the established rates, with the costs assessed against the users, and it may levy taxes, or sewer rents for such purposes in the same manner as if such facilities were owned by a city, town or village, as the case may be. The local governing body shall have such powers until such time as another corporation or agency may undertake to maintain and operate the sewer system, or until such time as it becomes a part of a municipal or sewer district system. 5. In Suffolk county in the event of an abandonment or discontinuance of the maintenance and operation of the sewer system, the county agency shall have the right to undertake to maintain and operate such sewer system, and it shall do so at the established rates, or such other rates as it may deem necessary, with the costs, including delinquent accounts, assessed against all of the users until such time as the sewer system is included in a sewer district which shall maintain and operate the sewer system.