§ 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.