§ 1524. Consolidation with city school district. 1. Notwithstanding the provisions of this chapter or any other general, special, or local law to the contrary, whenever the qualified voters of a school district which is contiguous to the city school district of a city with less than one hundred twenty-five thousand inhabitants, according to the latest federal census, by a majority vote taken at an annual or special meeting of such district shall adopt a proposition to consolidate such school district with such city school district, and the board of education of such city school district shall by resolution duly adopted consent thereto, the commissioner of education may by order consolidate such school district with such city school district; provided, however, that where several school districts are contiguous to each other and at least one of such school districts is contiguous to such city school district, such vote may be taken in each of such school districts at the same time, and if the proposition to consolidate is adopted by a majority vote in each such district, including any votes cast by absentee ballot as provided under section two thousand eighteen-a or two thousand eighteen-b of this chapter, whichever shall apply, and upon the consent of the city school district board of education, the commissioner of education may include each such district in one order of consolidation; provided, further, however, that if the proposition to consolidate is not adopted by a majority vote in each such district, but is so adopted in one or more of such districts, upon the consent of the city school district board of education, the commissioner may include in one order of consolidation only such district or districts as, either singly or as a group, are contiguous to such city school district. Such order shall specify a date on which the same shall take effect, and shall have the same effect as an order made by a district superintendent dissolving two or more common school districts and forming a new district therefrom, or dissolving one or more common school districts and uniting the territory thereof to a union free school district under the provisions of article thirty-one of this chapter. A copy of such order shall be filed with the clerk of each school district affected thereby.

2. Unless the effective date of such order of consolidation shall coincide with the beginning of the fiscal year of the city school district, the board of education of the city school district upon the effective date of the order of consolidation, shall levy a tax upon the area so consolidated with the city school district, to defray the expenses of educating the pupils of such area from the effective date of the consolidation to the beginning of the next ensuing fiscal year of the city school district. For this purpose, the school tax rate used for the fiscal year of the city school district in progress on the effective date of such order shall be used, except that such rate shall be divided by twelve and multiplied by the number of months intervening between the effective date of such order and the beginning of the next ensuing fiscal year of the city school district. The tax list for this purpose shall be prepared and confirmed within thirty days after the effective date of such consolidation.

3. In any city school district with which one or more school districts shall have been consolidated under the provisions of this section, the proper equalization rate shall be fixed and determined annually pursuant to the provisions of section thirty-five hundred five of this chapter.