New York § 274-B - 274-BConsolidation of the district and its extensions
Full text of New York New York Consolidated Laws § 274-B — 274-BConsolidation of the district and its extensions, with citation guidance and answers to common questions.
§ 274-B. 274-BConsolidation of the district and its extensions
§ 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.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 274-B
What does New York Consolidated Laws § 274-B cover?
Section 274-B ("274-BConsolidation of the district and its extensions") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 274-B?
A common citation format is "New York Consolidated Laws § 274-B" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 274-B apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.