A.Any election under this article shall be a nonpartisan election called by posting notices in three public places within the boundaries of the district not less than twenty days before the election. Any election may be conducted as a mail ballot election in the manner prescribed in title 16, chapter 4, article 8.1 as nearly as practicable. If the election notice is not mailed to the property owners and, if applicable, to the qualified electors, the notice shall also be published in a newspaper of general circulation in the municipality or if there is no newspaper so circulated in the municipality in a newspaper of general circulation in the county in which the municipality is located once a week for two consecutive weeks before the election. The notice shall state:
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A. Any election under this article shall be a nonpartisan election called by posting notices in three public places within the boundaries of the district not less than twenty days before the election. Any election may be conducted as a mail ballot election in the manner prescribed in title 16, chapter 4, article 8.1 as nearly as practicable. If the election notice is not mailed to the property owners and, if applicable, to the qualified electors, the notice shall also be published in a newspaper of general circulation in the municipality or if there is no newspaper so circulated in the municipality in a newspaper of general circulation in the county in which the municipality is located once a week for two consecutive weeks before the election. The notice shall state:
1. The place of holding the election.
2. The hours during the day, not less than six, in which the polls will be open.
3. If it is an assessment levy election, the maximum assessment rate to be imposed, the purposes for which the monies raised will be used and the existing maximum assessment rate, if any.
4. That a general plan is on file with the clerk.
B. The district board shall determine the date of the election and, if applicable, the polling places for the election and may consolidate precincts. The clerk of the district board shall prepare a list of eligible voters in the election. A prospective landowner voter shall execute an affidavit stating that the voter is the owner of land in the district and is qualified to vote pursuant to this section and stating the parcel number owned by the voter. Election board members may administer oaths or take all affirmations for these purposes. An election held pursuant to this article is not subject to title 16, chapter 2, article 3.
C. Only the owners of real property in the district are eligible to vote in an election regarding an assessment to be levied against the real property in the district, in an election for the board of directors of the district and in an election for dissolution. Corporations, partnerships and other business entities are eligible to vote as property owners, but only one vote may be cast for each one-seventh of an acre of real property in the district, except that any fraction of ownership of real property that is less than one-seventh of an acre entitles the owner to cast one vote. A majority of the acreage as represented by the votes cast at an election conducted solely under the acreage system shall determine the result. An acreage system election shall be conducted pursuant to the procedures prescribed in sections 48-3042 through 48-3051 as nearly as practicable.
D. Except as otherwise provided by this article, the election shall comply with the general election laws of this state, except that the words to appear on the ballots shall be for an assessment levy election, "assessment, yes" and "assessment, no". The returns of election shall be made to the district board.
E. Within fourteen days after an election, the district board shall meet and canvass the returns. In the case of an ad valorem tax election, if a majority of the votes cast by qualified electors at the election is in favor and the majority of acreage as represented by the votes cast at the election is in favor of imposing the tax, the district board shall enter that fact on its minutes. In the case of a landowner election only, the result of the measure shall be determined by a majority of the acreage represented by the votes cast at an election, and the district board shall enter that fact on its minutes. The canvass may be continued from time to time. Failure of a majority to vote in favor of the matter submitted does not prejudice the submission of the same or similar matters at a later election.
F. If a person listed on the assessment roll is no longer the owner of land in the district and the name of the successor owner becomes known and is verified by recorded deed or other similar evidence of transfer of ownership, the successor owner is deemed to be the owner for the purposes of this article.