No later than the first day of April, nineteen hundred eighty-seven, the department shall submit to the legislature and the governor a report recommending appropriate forms of state aid to local governmental units within the boundaries of which any low-level radioactive waste management facilities may be located. Such report shall be developed by the department and shall:

1. 1. describe the nature of the probable impacts upon local governmental units, including both impacts normally expected from the presence, construction, operation, maintenance, closure, and post-closure care of such low-level radioactive waste management facilities and impacts which might result from an emergency or other abnormal or unusual event associated with the operation, maintenance, closure, or post-closure care of such low-level radioactive waste facilities;
2. 2. describe the possible forms or kinds of aid or assistance which might be appropriate to mitigate or provide off-setting benefits with respect to each of the kinds of probable impacts on local governmental units identified pursuant to this section; and
3. 3. set forth the department's specific recommendations to the legislature and the governor for the forms or kinds of state assistance to local governmental units to mitigate or provide off-setting benefits with respect to such impacts, together with the reasons for the department's specific recommendations.