§ 274-a. Consolidation of county districts by board of supervisors. 1.
Resolution. The board of supervisors may, and upon the filing with the
board of a petition signed and acknowledged, in the same manner as a
deed to be recorded, by the requisite number of owners of real property
authorized to execute and acknowledge a petition for the establishment
of a district pursuant to section two hundred fifty-three of this
article, shall, adopt a resolution calling a public hearing upon:

a. The consolidation of two or more districts established or created
for the same purpose, including (i) the determination of the basis for
the future assessment of all costs of operation, maintenance and
improvements where one or more of such districts is taxed on an ad
valorem basis and one or more is taxed on a benefit basis, or (ii) the
establishment of zones of assessment for such consolidated district,
where appropriate; and

b. The consolidation of two or more districts created for different
purposes into a single district which may provide all the services which
such districts were providing or authorized to provide, including (i)
the determination of the basis for the future assessment of all costs of
operation, maintenance and improvements where one or more of such
districts is taxed on an ad valorem basis and one or more is taxed on a
benefit basis, or (ii) the establishment of zones of assessment for such
consolidated district, where appropriate, provided that the boundaries
of such districts are coterminous.

2. County agency review and report. The board may direct the county
agency, appointed or established pursuant to section two hundred
fifty-one of this article, to review the proposed consolidation and
report thereon to the board.

3. Notice. The clerk of the board of supervisors shall give notice of
such hearing in such newspapers and within such time period as set forth
in section two hundred fifty-four of this article. Such notice shall
specify the time when and the place where such hearing will be held and,
in general terms, describe the proposed consolidation and shall
specifically state the proposed disposition of the property and
indebtedness of the original districts, and where appropriate, the
proposed basis of the future assessment of all costs of operation,
maintenance and improvement including whether zones of assessment are to
be established and the costs of district facilities are to be allocated
as between such zones. Such notice shall also state that the county
agency has issued a report on the proposed consolidation, if such be the
case, and shall specify where a copy of such report may be examined
prior to the public hearing.

4. Hearing. The board shall meet at the time and place specified in
such notice and hear all persons interested in the subject matter
thereof concerning the same. If the board shall determine, upon the
evidence given thereat, that it is the public interest to consolidate
all of the districts specified in said notice, or two or more thereof,
if such be the case, or to assess future costs of operation, maintenance
and improvements on a particular basis where appropriate, the board may
adopt a resolution subject to a permissive referendum, so consolidating
such districts, if such be the case, and were applicable, setting forth
the basis for the future assessment of all costs of operation,
maintenance and improvements, including whether zones of assessment are
to be established and the costs of district facilities are to be
allocated as between such zones.

5. Notice of adoption of resolution. Within ten days after the
adoption by the board of a resolution consolidating districts, the board
shall give notice thereof at the expense of the county, by the
publication of a notice in such newspapers and within such time period
as set forth in section one hundred one of this chapter. Such notice
shall set forth the date of adoption of the resolution and contain an
abstract of such resolution, describing in general terms, the districts
so consolidated, and shall specify the basis for the future assessment
of all costs of operation, maintenance and improvements where
applicable, a description of boundaries of zones of assessment and costs
proposed to be allocated thereto, if any, and that such resolution was
adopted subject to a permissive referendum.

6. Petition. The resolution of the board shall not take effect until
forty-five days after its adoption and shall be subject to permissive
referendum in each district so consolidated in accordance with the
provisions of sections two hundred fifty-six and two hundred fifty-seven
of this article.

7. Consolidation of districts. The consolidation of such districts
shall become effective on the thirty-first day of December next
succeeding, provided, however, that if any such resolution shall be
adopted subsequent to the first day of October in any year, such
consolidation shall become effective on the thirty-first day of December
of the next succeeding calendar year. Unless the resolution adopted by
the board for the consolidation of the districts shall specify
otherwise, all the property of the original districts shall become the
property of the consolidated district, and the consolidated district
shall assume and pay the indebtedness of each of the original districts
as if such indebtedness had been incurred subsequent to the
consolidation.

8. Merger of proceedings. Nothing in this article shall be deemed to
prevent the merger of a proceeding to extend the boundaries of one or
more districts to make them coterminous with the boundaries of another
district and a proceeding to consolidate two or more districts created
for different purposes into a single district where such extension is
undertaken for the purpose of such consolidation.