§ 274-b. Consolidation of the district and its extensions. 1.
Determination and notice of public hearing. Whenever the board of
supervisors calls a public hearing on the extension of a district,
pursuant to section two hundred seventy-four of this article, or calls a
public hearing on the consolidation of two or more districts, pursuant
to section two hundred seventy-four-a of this article, then such board
may, in its discretion, include in the order or resolution calling such
public hearing, a determination that all the expenses of the district,
including all extensions heretofore or hereafter established, shall be a
charge against the entire area of the district as extended. Any notice
of public hearing published shall, in addition to all other information
required by sections two hundred seventy-four and two hundred
seventy-four-a of this article, include a statement of the determination
made pursuant to this subdivision.

2. Method of assessment. a. When the board makes the determination set
forth in subdivision one of this section in a proceeding to extend a
district which finances the costs of operation, maintenance and
improvements on a benefit basis, the district shall continue to be
financed on a benefit basis.

b. When the board makes the determination set forth in subdivision one
of this section in a proceeding to extend a district which finances the
costs of operation, maintenance and improvements on an ad valorem basis
with or without zones of assessment, the district shall remain on an ad
valorem basis.

c. When the board makes the determination set forth in subdivision one
of this section in a proceeding to consolidate districts, the
consolidated district shall be assessed as provided in section two
hundred seventy-four-a of this article.

3. Determinations after hearing. After the public hearing, in addition
to those determinations required by section two hundred seventy-four or
two hundred seventy-four-a of this article, the board shall determine
whether it is in the public interest to assess all expenses of the
district, including all extensions heretofore or hereafter established,
as a charge against the entire area of the district as extended.

4. Permissive referendum. Any resolution which, in addition to making
the determinations required by section two hundred seventy-four or two
hundred seventy-four-a of this article, determines that all expenses of
a district, including all extensions thereto, heretofore or hereafter
established, shall be assessed as a charge against the entire area of
the district as extended shall, notwithstanding any other provision of
this chapter, be subject to permissive referendum as follows:

a. In a proceeding to extend a district pursuant to this article,
notice of adoption, petition and referendum shall be as provided in
section two hundred seventy-four of this article, except that the
notices and ballot shall include the further determination made pursuant
to this section.

b. In a proceeding to consolidate districts pursuant to section two
hundred seventy-four-a of this article, the notice of adoption, petition
and referendum shall be as provided in such section, except that the
notices and ballot shall include the further determination made pursuant
to this section.

5. Effect. a. In a proceeding to extend a district pursuant to section
two hundred seventy-four of this article, the extension shall, subject
to the provisions of subdivision four of this section, be deemed
established as provided in such section two hundred seventy-four, and
the consolidated assessment roll shall be prepared for the next year in
which assessments are levied against the extended district.

b. In a proceeding to consolidate districts pursuant to section two
hundred seventy-four-a of this article, the determinations made pursuant
to this section shall take effect at the same time provided for the
consolidation in such section.