85-8-624. Assessments on improvements -- taxpayers' approval, limitations, and election procedures. (1) A vote of the persons on the assessment rolls in any existing district is required to make Chapter 409, Laws of 1973, applicable to a district.
(2) Chapter 409, Laws of 1973, does not confer on districts created for drainage purposes only the authority to levy assessments on benefits to improvements.
(3) The election provided for by subsection (1) must be governed by the following rules:
(a) Notice of the election must be as provided in 13-1-108.
(b) The election must be conducted in accordance with Title 13, chapter 1, part 5, except that voter registration may not be required.
(c) The qualifications of electors must be as provided in 85-8-305, except that, in addition to persons holding title or evidence of title to lands within the district, any person, as provided in 85-8-305, who does not own land within the district but has been assessed or will have the person's improvements assessed under Chapter 409, Laws of 1973, or who will be assessed for benefits received is entitled to one vote. Commissioners shall prepare a list of persons entitled to vote, and the election administrator shall give them notice as provided in 13-1-108.
(d) The commissioners of any district in existence prior to March 21, 1973, who wish to hold an election to determine if the district is governed by Chapter 409, Laws of 1973, shall at any regular or special meeting adopt a resolution calling for an election to determine whether or not the voters of the district wish to be governed by Chapter 409, Laws of 1973. The resolution must contain a short summary of the changes made by Chapter 409, Laws of 1973, and the summary must be included in the notice provided for by 13-1-108. In addition, the commission shall provide copies of Chapter 409, Laws of 1973, to any person interested in obtaining a copy, and the notice to the persons in the district calling the election must describe where and how copies may be obtained. The commissioners may authorize a reasonable charge for providing copies, not to exceed 20 cents a page.
(e) The ballot must include the summary as provided for in subsection (3)(d), and the form of the ballot must conform as closely as possible to that provided for in Title 13, chapter 27.
(f) A simple majority of those who cast valid ballots determines the outcome of the election.