No simplified legal district name may be used prior to the date specified in the certificate to be issued by the commissioner. The board of education, board of trustees, sole trustee or other governing body of a school district may, prior to the effective date specified in such certificate, adopt and file with the commissioner a resolution deferring the effective date of the simplified legal district name set forth in the certificate to a date not more than 90 days subsequent to the date specified by the commissioner. Upon such filing, the effective date shall be deemed to be deferred to the date specified in such resolution.
N.Y. Comp. Codes R. & Regs. Tit. 8 § 240.5