Section 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.