Section 206. Consolidation of special districts and abolition of offices of commissioners by the town board

1. Resolution. The town board of any
  town may, and within twenty days after the date of filing with the  town
  clerk  of  a  petition  signed,  and  acknowledged or proved in the same
  manner as a deed to be recorded, or authenticated in the manner provided
  by the election law for the authentication of nominating  petitions,  by
  at  least  ten  per  cent  of the total number of owners of taxable real
  property situated in each district affected,  as  shown  upon  the  last
  completed assessment roll of the town, shall, adopt a resolution calling
  a public hearing upon:
    a.  The  consolidation  of  two  or more special improvement districts
  established or created for the same purpose, and  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 of which is taxed on a
  benefit basis, provided that such districts are  wholly  located  within
  such town;
    b.  The  consolidation  of  two  or more special improvement districts
  created for different purposes into a single improvement district  which
  may  provide  all  the  services  which such districts were providing or
  authorized to provide, and 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 of which is taxed on a  benefit  basis,  provided  that  the
  boundaries  of  such  districts  are  coterminous and such districts are
  wholly located within such town;
    c. The abolition of the  offices  of  commissioners  in  any  district
  wholly  located  in such town, and the transfer to the town board of all
  the rights, powers and duties of such commissioners.
    2. Notice. The town clerk shall give notice of  such  hearing  by  the
  publication of a notice in at least one but not more than two newspapers
  designated  pursuant to subdivision eleven of section sixty-four of this
  chapter. Such notice shall specify the time when  and  the  place  where
  such  hearing  will be held and, in general terms, describe the proposed
  consolidation, if such be the case, and  shall  specifically  state  the
  proposed  disposition  of  the property and indebtedness of the original
  districts, that the offices of commissioners, if any, will be abolished,
  and where appropriate, the proposed basis of the  future  assessment  of
  all   costs   of  operation,  maintenance  and  improvement.  The  first
  publication of such notice shall be at least ten days prior to the  time
  fixed for such public hearing.
    3.  Hearing. The town 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 town board shall determine upon the
  evidence given thereat, that it is in the public interest to consolidate
  all of the districts specified in said notice, or two or  more  thereof,
  if  such  be  the case, to assess future costs of operation, maintenance
  and improvements on a particular basis where appropriate or  to  abolish
  the offices of commissioners the board may adopt a resolution subject to
  a permissive referendum, so consolidating such districts, if such be the
  case,  abolishing  the  offices  of  commissioners,  if  any, and, where
  applicable, setting forth the basis for the  future  assessment  of  all
  costs of operation, maintenance and improvements.
    4.  Notice  of  adoption  of  resolution.  Within  ten  days after the
  adoption by the town board of  a  resolution  consolidating  improvement
  districts,  or  abolishing the offices of commissioners in any district,
  the town clerk shall give notice thereof at the expense of the town,  by
  the  publication  of  a  notice  in  at  least one but not more than two

  newspapers  designated  pursuant  to  subdivision  eleven   of   section
  sixty-four  of  this  chapter. In addition, the town clerk shall post or
  cause to be posted on the bulletin board in his office a  copy  of  such
  notice. In the event that the town maintains a website, such information
  may  also  be  provided  on the website. 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,
  if  such  be  the  case,  and  shall  specify  that   the   offices   of
  commissioners,  if  any,  shall  be  abolished, the basis for the future
  assessment of all costs of operation, maintenance and improvements where
  applicable, and that such resolution was adopted subject to a permissive
  referendum.
    5. Petition. The resolution of the town board shall  not  take  effect
  until  thirty  days  after  its  adoption;  nor  until  approved  by the
  affirmative vote of  a  majority  of  the  qualified  electors  of  such
  districts  voting upon such proposition, if within thirty days after its
  adoption, there be filed with the town  clerk  a  petition  signed,  and
  acknowledged  or  proved in the same manner as a deed to be recorded, or
  authenticated in the  manner  provided  by  the  election  law  for  the
  authentication of nominating petitions, by at least twenty-five electors
  qualified  to vote upon a proposition to raise and expend money, of each
  district affected, by such electors situated in  any  of  the  districts
  equal  to the product obtained by multiplying the number of districts by
  fifty, or by fifty per centum of all of such electors  situated  in  one
  district,  protesting  against such resolution and requesting that it be
  submitted to the qualified electors of the districts affected, for their
  approval or disapproval. The town clerk shall cause to be  prepared  and
  have  available for distribution proper forms for the petition and shall
  distribute a supply to any person requesting the same.
    6. Notice of election. If such a petition shall be filed with the town
  clerk, the town board shall adopt a resolution  specifying  a  date  not
  less than twenty nor more than thirty days thereafter for the holding of
  a  special  election,  fixing  the  hours  of opening and closing of the
  polls, designating the voting places and setting  forth,  in  full,  the
  proposition  to be voted upon. The town board shall designate a separate
  voting place for each district affected and not less than  two  or  more
  than  four  persons to act as election inspectors and ballot clerks, for
  each voting place. Each of such persons shall be a qualified elector  of
  the  district  in  which  such voting place is located and such election
  inspectors and ballot clerks shall receive for their services an  amount
  to  be  fixed  by the town board but not to exceed ten dollars each. The
  polls shall remain open from six  o'clock  in  the  evening  until  nine
  o'clock  in  the  evening  and  such  additional consecutive hours prior
  thereto as the town board may determine.
    7. Election. The voting upon such proposition shall be by  ballot  and
  the  town clerk shall cause such ballots to be prepared. No person shall
  be entitled to vote upon any such proposition unless he or she  has  the
  following  qualifications: (a) is an elector of the town, and (b) is the
  owner of taxable property situate within one of the  districts  assessed
  upon  the  last preceding town assessment roll. Every person entitled to
  vote upon such a proposition shall vote at the voting  place  designated
  by  the town board for the district in which he shall reside and at none
  other.
    8. Canvass. Upon the closing of the polls at any  such  election,  the
  election  inspectors  and  ballot  clerks  shall immediately canvass the
  ballots cast and shall complete such  canvass  without  adjournment.  As
  soon as possible after completion, they shall file with the town clerk a
  certificate  setting  forth  the holding of such election, the number of

  votes cast, the number of votes cast for and against  such  proposition,
  together  with  the  name  and  address  of  every person voting at such
  election.
    9.  Adoption. A proposition for the consolidation of districts created
  for the same purpose shall require for  its  adoption,  the  affirmative
  vote  of  a  majority  of  the qualified electors voting thereon in each
  district affected. Any other  proposition  submitted  pursuant  to  this
  section  shall  require  for  its  adoption  the  affirmative  vote of a
  majority of the electors voting thereon. If any proposition so submitted
  shall not  be  adopted,  the  town  board  shall  not  adopt  a  similar
  resolution  consolidating  such  districts, or abolishing the offices of
  commissioners therein, within one year from the  date  of  the  original
  resolution.
    10.  Expense.  The  expense of conducting any such election, including
  the publication of notices, the printing of ballots, the compensation of
  election inspectors and ballot clerks and all other  expense  occasioned
  by  the  election  shall  be a charge against the districts affected and
  paid by such districts in equal amounts, regardless of size,  population
  or assessed valuation.
    11.  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 town 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  has  been   incurred   subsequent   to   the
  consolidation.
    12.  Abolition  of  offices  of commissioners. Whenever any resolution
  shall become effective pursuant to this section consolidating  districts
  or   abolishing  the  offices  of  commissioners  in  any  district  and
  transferring to the town board all the powers and  duties  thereof,  the
  offices  of  commissioners  existing  in  any affected district shall be
  abolished as of  the  thirty-first  day  of  December  next  succeeding,
  provided,  however, that if any such resolution be adopted subsequent to
  the first day of October in any year, the offices of commissioners shall
  be abolished on the thirty-first day of December of the next  succeeding
  calendar  year.   When such offices of commissioners shall be abolished,
  the commissioners of such district shall (a) deliver to the  town  clerk
  within ten days all the records, books and papers of such commissioners,
  (b)  deliver  to the supervisor all funds, (c) deliver to the town board
  all other property in their possession or under their  control  and  (d)
  make  complete  and  proper  accounting  therefor to the town board. All
  powers previously exercised by such commissioners whose offices  are  so
  abolished shall thereafter be vested in and exercised by the town board.
    13.  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  special  districts to make them coterminous with the boundaries of
  another special district and a proceeding to  consolidate  two  or  more
  special   districts   created  for  different  purposes  into  a  single
  improvement district where such extension is undertaken for the  purpose
  of such consolidation.
    * NB Repealed March 21, 2010