Section 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.