A. Except as provided in subsection L of this section, the board of supervisors shall make an order calling for an election to decide whether to merge fire districts when a resolution for merger from each district is submitted to the board. The board of supervisors shall not make an order calling for an election to merge the same fire districts more frequently than once every two years. Whether or not the districts are merged, the fire districts are each liable to reimburse the counties for the expenses of the election, including the cost of mailing any notices required pursuant to this section. If the proposed district is located in more than one county, the resolutions shall be submitted to the board of supervisors of the county in which the majority of the assessed valuation of the proposed district is located as of the date of the adoption of the earliest resolution that called for the merger. The words appearing on the ballot shall be "(insert fire districts' names) merge as a fire district--yes" and "(insert fire districts' names) merge as fire district--no."
B. Except for a district organized pursuant to article 3 of this chapter, at least six days but not more than twenty days after the election, the board of supervisors shall meet and canvass the returns, and if it is determined that a majority of the votes cast at the election in each of the affected districts is in favor of merging the fire districts, the board shall enter that fact on its minutes.
C. For a district organized pursuant to article 3 of this chapter, within fourteen days after the election, the board of supervisors shall meet and canvass the returns, and if it is determined that a majority of the votes cast at the election in each of the affected districts is in favor of merging the fire districts, the board shall enter the fact on its minutes.
D. Except as prescribed in subsection E of this section, two or more fire districts may merge if the governing body of each affected fire district, by a majority vote of the members of each governing body, adopts a resolution declaring that a merger be considered and a public hearing be held to determine if a merger would be in the best interests of the district and would promote public health, comfort, convenience, necessity or welfare. After each district adopts such a resolution, the governing body of each district by first class mail shall send notice of the day, hour and place of a hearing on the proposed merger to each owner of taxable property within the boundaries of the district. The notice shall state the purpose of the hearing and shall describe where information on the proposed merger may be obtained and reviewed. The information on the proposed merger shall be posted prominently on each affected fire district's website. The information provided by the affected districts and posted to each affected district's website shall include the name and a general description of the boundaries of each district proposed to be merged and a general map of the area to be included in the merger. The information posted to the website of each affected district also shall include an estimate of the assessed value of the merged district as of the date of the adoption of the earliest resolution that called for the merger as prescribed in subsection A of this section, the estimated change in property tax liability for a typical resident of the proposed merged district and a list of the benefits and injuries that may result from the proposed merged district. New territory may not be included as a result of the merger.
E. A noncontiguous county island fire district formed pursuant to section 48-851 shall not merge with a fire district formed pursuant to section 48-261.
F. The clerk of the governing body of each affected district shall post notice in at least three conspicuous public places in the district and shall also publish notice twice in a newspaper of general circulation in the county in which the district is located, at least ten days before the public hearing. The clerk of each governing body affected by the proposed merger shall also mail notice and a copy of the resolution in support of considering the merger to the chairperson of the board of supervisors of the county or counties in which the affected districts are located. The chairperson of the board of supervisors shall order a review of the proposed merger and may submit written comments to the governing body of each fire district located in that county within ten days after receipt of the notice.
G. At the hearing prescribed in subsection D of this section, each governing body of the district shall consider the comments of the board of supervisors, hear those persons who appear for or against the proposed merger and determine whether the proposed merger will promote public safety, health, comfort, convenience, necessity or welfare. If, after the public hearing each of the governing bodies of the districts affected by the proposed merger adopt a resolution by a majority vote declaring that the merger will promote public safety, health, comfort, convenience, necessity or welfare, each of the governing bodies of the districts affected by the proposed merger shall submit to the board of supervisors the resolutions that call for an election.
H. Before considering any resolution of merger pursuant to this section, the governing body of each affected district shall obtain written consent to the merger from any single taxpayer residing within each of the affected districts who owns thirty percent or more of the net assessed valuation of the total net assessed valuation of the district as of the date the district's resolution is submitted to the board of supervisors. If written consent from the taxpayers prescribed by this subsection is not obtained, subsections A and B of this section apply, and the merger may only be accomplished by an election held by the affected district that was unable to obtain the written consent. The other affected districts may pursue merger by unanimous consent and, if one or more of those districts fail to obtain unanimous consent, any remaining affected districts that have obtained unanimous consent or received voter approval may proceed with the merger unless the governing body of one of those districts withdraws from the merger. If one of the districts withdraws, the remaining affected districts shall revise the information prescribed by subsection D of this section and post the revised information as prescribed in subsection F of this section. If one or any of the affected districts does not have a single taxpayer residing in the district who owns thirty percent or more of the net assessed valuation of the total net assessed valuation of the district, this subsection does not apply to that district and written consent is not required for that district.
I. If the merger is approved as provided by subsection B, L or N of this section, immediately after the approval, the governing body of the affected district with the largest net assessed valuation as of the date of the adoption of the earliest resolution that calls for the merger as prescribed in subsection A of this section shall call a joint meeting of the governing bodies of all of the affected districts. At the joint meeting, a majority of the members of the governing body of each affected district constitutes a quorum for the purpose of transacting business. The members of the governing body of each affected district shall by majority vote of each separate governing body appoint a total of five persons from those currently serving on the governing bodies of the districts who shall complete their regular terms of office, except that not more than three of the persons appointed may serve terms that end in the same year. Not more than three members shall be appointed from the same fire district board. If the merger affects only two fire districts, the fire district with the largest net assessed valuation shall appoint three members to the governing body of the newly merged district and the district with the lesser net assessed valuation shall appoint two members. Subsequent terms of office for district board members shall be filled by election of board members who shall be qualified electors of the merged district.
J. The appointed governing body shall immediately meet and organize itself and elect from its members a chairperson and a clerk. The appointed governing body shall immediately have the powers and duties prescribed by law for governance and operation of the newly merged district. The appointed board by resolution shall declare the districts merged and each affected district joined and the name of the newly merged fire district. The appointed governing body may take any action necessary to prevent interruption of fire protection and emergency medical services delivery. The newly merged districts may be temporarily operated separately by the appointed governing body to prevent service delivery interruption and for the purposes of transition of personnel and transferring assets and liabilities. The resolution and the names of the new board members for the newly organized district shall be sent to the board of supervisors, and the districts are deemed legally merged effective immediately on the adoption of the resolution. Any challenge to the merger must be filed within the thirty-day period after adoption of the resolution. If the newly merged district is authorized to operate an ambulance service pursuant to title 36, chapter 21.1, article 2, or if the newly merged district includes one or more districts that participated in a joint powers authority pursuant to section 48-805.01 and is authorized to operate an ambulance service pursuant to title 36, chapter 21.1, article 2, the name of the ambulance service shall be changed administratively by the director of the department of health services to the name of the newly merged district and a hearing on the matter is not required pursuant to section 36-2234.
K. The merger of two or more fire districts pursuant to this section or the consolidation with one or more fire districts pursuant to section 48-822 shall not expand the boundaries of an existing certificate of necessity unless authorized pursuant to title 36, chapter 21.1, article 2.
L. If the requirements of subsection H of this section are met and the governing body votes required by subsection G of this section are unanimous, the following apply:
1. The governing bodies of each district may choose to merge by unanimous resolution without an election and subsections A and B of this section do not apply.
2. The governing bodies of each district may choose to hold an election on the question of merger and subsections A and B of this section apply.
M. If the merger is approved pursuant to subsection B, L or N of this section, the most recent edition of the fire code adopted by the affected districts shall be the fire code of the newly merged district. The district shall keep a copy of the adopted fire code on file for public inspection.
N. After the hearing prescribed by subsection D of this section and on compliance with subsection H of this section, the governing bodies of the affected districts may approve the merger by a majority vote of each affected district's governing body and subsections A and B of this section do not apply if either of the following conditions is met:
1. An affected district has obtained a study of merger, consolidation or joint operating alternatives as required by section 48-805.02, subsection D.
2. An affected district's tax rate is at or above the maximum allowable tax rate prescribed in section 48-807.