§ 274-a. Consolidation of county districts by board of supervisors. 1.\nResolution. The board of supervisors may, and upon the filing with the\nboard of a petition signed and acknowledged, in the same manner as a\ndeed to be recorded, by the requisite number of owners of real property\nauthorized to execute and acknowledge a petition for the establishment\nof a district pursuant to section two hundred fifty-three of this\narticle, shall, adopt a resolution calling a public hearing upon:\n a. The consolidation of two or more districts established or created\nfor the same purpose, including (i) the determination of the basis for\nthe future assessment of all costs of operation, maintenance and\nimprovements where one or more of such districts is taxed on an ad\nvalorem basis and one or more is taxed on a benefit basis, or (ii) the\nestablishment of zones of assessment for such consolidated district,\nwhere appropriate; and\n b. The consolidation of two or more districts created for different\npurposes into a single district which may provide all the services which\nsuch districts were providing or authorized to provide, including (i)\nthe determination of the basis for the future assessment of all costs of\noperation, maintenance and improvements where one or more of such\ndistricts is taxed on an ad valorem basis and one or more is taxed on a\nbenefit basis, or (ii) the establishment of zones of assessment for such\nconsolidated district, where appropriate, provided that the boundaries\nof such districts are coterminous.\n 2. County agency review and report. The board may direct the county\nagency, appointed or established pursuant to section two hundred\nfifty-one of this article, to review the proposed consolidation and\nreport thereon to the board.\n 3. Notice. The clerk of the board of supervisors shall give notice of\nsuch hearing in such newspapers and within such time period as set forth\nin section two hundred fifty-four of this article. Such notice shall\nspecify the time when and the place where such hearing will be held and,\nin general terms, describe the proposed consolidation and shall\nspecifically state the proposed disposition of the property and\nindebtedness of the original districts, and where appropriate, the\nproposed basis of the future assessment of all costs of operation,\nmaintenance and improvement including whether zones of assessment are to\nbe established and the costs of district facilities are to be allocated\nas between such zones. Such notice shall also state that the county\nagency has issued a report on the proposed consolidation, if such be the\ncase, and shall specify where a copy of such report may be examined\nprior to the public hearing.\n 4. Hearing. The board shall meet at the time and place specified in\nsuch notice and hear all persons interested in the subject matter\nthereof concerning the same. If the board shall determine, upon the\nevidence given thereat, that it is the public interest to consolidate\nall of the districts specified in said notice, or two or more thereof,\nif such be the case, or to assess future costs of operation, maintenance\nand improvements on a particular basis where appropriate, the board may\nadopt a resolution subject to a permissive referendum, so consolidating\nsuch districts, if such be the case, and were applicable, setting forth\nthe basis for the future assessment of all costs of operation,\nmaintenance and improvements, including whether zones of assessment are\nto be established and the costs of district facilities are to be\nallocated as between such zones.\n 5. Notice of adoption of resolution. Within ten days after the\nadoption by the board of a resolution consolidating districts, the board\nshall give notice thereof at the expense of the county, by the\npublication of a notice in such newspapers and within such time period\nas set forth in section one hundred one of this chapter. Such notice\nshall set forth the date of adoption of the
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