Section 274-B - Consolidation of the district and its extensions1. 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.