14. Subject to any limitations imposed by any contract pursuant to subdivision two of section two thousand forty-five-t of this title, to determine classification of users, to fix and collect, including directly from service recipients, including owners of real property within the county from whom waste is disposed at agency facilities, rates, rentals, fees and other charges for the use of the facilities of, or services rendered by, or any commodities furnished by, the agency, which rates, rentals, fees and other charges may be different for each classification of users and may reflect the source and composition of solid waste and may provide for fee reductions to the user in proportion to waste generated or to reflect participation in source separation programs, and to contract with any municipality in the county in respect thereto, so as to provide revenues sufficient at all times to pay, as the same shall become due, the principal and interest on the bonds of the agency, together with the maintenance of proper reserves therefor, in addition to paying, as the same shall become due, the expenses of operating and maintaining the properties of the agency, together with proper reserves for debt service, depreciation, maintenance and contingencies and all other obligations and indebtedness of the agency. In any instance where the county is or would be required by law, with respect to solid waste management, to conduct a public hearing in connection with a contract, lease, service agreement, classification of user, rate, rental, fee or other charge, the agency shall not enter into such contract, lease, service agreement, or establish, fix, or revise any classification of user, rate, rental, fee or other charge unless and until the agency has held a public hearing at which interested persons have had an opportunity to be heard concerning the same, provided however, that if the county has conducted a public hearing in connection with such contract, lease, service agreement, classification of user, rate, rental, fee or other charge, the agency shall not be required to hold a public hearing. Notice of such public hearing shall be published at least ten days before the date set therefor, in at least one newspaper of general circulation in the county. Such notice shall set forth the date, time and place of such hearing and shall include a brief description of the matters to be considered at such meeting. A copy of the notice shall be filed in the office of the clerk of the county and shall be available for inspection by the public. At any such hearing, any interested persons shall have an opportunity to be heard concerning the matters under consideration. Any decision by the agency at such public hearing shall be in writing and be made available in the office of the agency for public inspection during regular office hours. All rates, rentals, fees and other charges for the use of the facilities of, or services rendered by, the agency and billed directly by the agency to the service recipient pursuant to a classification of users adopted by the agency as herein provided shall be a lien upon the real property upon which, or in connection with which, services were provided, as and from the first date fixed for payment of such rates, rentals, fees and other charges. Any such lien shall take precedence over all other liens or encumbrances, except taxes or assessments. The treasurer of the agency shall prepare and transmit to the respective legislative body of each municipality, on or before the first day of December in each year, a list of those properties within each respective municipality for which such services were provided and from which the payment of rates, rentals, fees and other charges are in arrears for a period of thirty days or more after the last day fixed for payment of such rates, rentals, fees and other charges without penalty. The list shall contain a brief description of the properties for which such services were provided, the names of the persons or corporations liable to pay for the same, and the amount chargeable to each, including penalties and interest computed to December thirty-first of that year. Each governing body shall levy such sums against the properties liable and shall state the amount thereof in a separate column in the annual tax rolls of the various municipalities under the heading "solid waste disposal charge". Such amounts, when collected by the several municipal collectors or receivers of taxes, shall be paid over to the treasurer of the agency. Alternatively, the legislative body of any municipality which provides solid waste collection service to all or a portion of the properties within its boundaries using municipally owned and operated collection vehicles may execute an agreement with the agency to collect and be responsible for the collection of, on behalf of the agency, any overdue or delinquent rates, rentals, fees or other charges and such municipality shall have the power to pay directly to the agency such overdue or delinquent rates, rentals, fees and other charges whether or not they are actually collected from the service recipients of such municipality. The legislative body of any such municipality entering into such an agreement with the agency on or after the effective date of this subdivision, shall be required prior to entering into such an agreement, to provide notice of, and convene a public hearing on such an agreement under the same terms and conditions of public notice and hearing required of the agency pursuant to this subdivision. All of the provisions of the tax law of the state governing enforcement and collection of unpaid taxes or assessments for special improvements not inconsistent herewith shall apply to the collection of such unpaid rates, rentals, fees and other charges. Except as may be otherwise expressly permitted under this title, any such rates, rentals, fees and other charges shall be fixed without discrimination among the municipalities within the county entering into contracts with the county pursuant to section two thousand forty-five-t of this title on or before the first date on which the county enters into a contract with the agency pursuant to paragraph (i) of subdivision two of such section two thousand forty-five-t of this title. The agency shall in no event fix any such rates, rentals, fees or other charges with respect to municipalities entering into such contracts with the county subsequent to such date in amounts less than those fixed with respect to municipalities entering into such contracts with the county on or before such date;