Sec. 85.5. Opinion of legal counsel

The legal opinion(s) required by section 85.3(b) of this Part shall be addressed to the town or county, expressly provide that the State Comptroller may rely thereon, and contain the following:

(a) A statement that, in his or her capacity as legal counsel for the town or county, he or she has examined originals or true and complete copies of those records, documents and other instruments necessary to render his or her opinion, including, but not limited to:

(1) the Constitution of the State and relevant statutes, including but not limited to, the statute pursuant to which the application is made and the State Environmental Quality Review Act;

(2) any petitions for the establishment or extension of a district or provision of an improvement;

(3) all orders and resolutions of the governing board pertaining to such application;

(4) proof of any posting and publication of required notice;

(5) any petitions requesting a referendum;

(6) any certificate stating that no petition requesting a referendum was received or certifying the result of the vote on the proposition submitted at a referendum;

(7) any map or plan required by statute;

(8) any proposed contracts or agreements referred to in the application; and

(9) the application to be submitted to this ofice; and

(b) An expression of his or her opinion that:

(1) the application to this ofice contains all information required by the applicable statutes and regulations;

(2) the town or county, in relation to the district, extension, improvement, expenditure or increase in maximum for which the permission or consent of the Comptroller is sought, has undertaken all actions and proceedings required by applicable provisions of law. The opinion may contain appropriate qualifications so long as the attorney expresses his or her opinion that there was no substantial or material deviation from the applicable statutes;

(3) such district, extension, improvement, expenditure or increase in maximum has been duly authorized by the town or county as required by statute except for:

(i) obtaining the permission or consent of the Comptroller;

(ii) the adoption of any order or resolution required to be adopted after the Comptroller has granted such consent or permission; and

(iii) any publication of any notice required to be published after receipt of such consent or permission;

(4) town or county officials, as the case may be, are not aware of any material pending or threatened lawsuits or claims relating to the district, extension, improvement, expenditure or increase in maximum for which permission or consent is being sought; and

(5) any assessments, charges on taxes to be levied or imposed to finance the improvements or services to be provided are authorized by statute and all necessary action has been taken by the municipality to authorize the imposition or levy of such assessments, charges or taxes.