48-2709. Levy of assessments for completion of drainage works; election
A. If the money raised by the sale of bonds issued pursuant to this chapter is insufficient, or if the bonds are unavailable for completion of the plans for drainage and works adopted and additional bonds are not voted, the board of directors shall provide for the completion of the plans by the levy of assessments therefor, but such levy shall not be made except as provided by this section, and the question as to whether or not an assessment shall be made, levied and collected shall first be submitted to a vote of the electors of the district.
B. Before the question is submitted the order of submission shall be entered in the minutes of the board of directors, stating the amount to be levied and the purpose thereof, and if submitted at an election shall in addition fix the day of election as prescribed by section 16-204, subsection B, paragraph 1, subdivision (d).
C. Notice of the election shall be given by posting notices thereof in three public places in each election precinct in the district for at least fifteen days, and by publication of the notice in a newspaper published in the county in which the office of the board of directors is located for two successive weeks. The notice shall specify the time of holding the election and the amount of the assessment proposed to be levied.
D. The election shall be held and the result declared in all respects as nearly as practicable in conformity with the provisions of article 4 of this chapter. No informalities in conducting the election shall invalidate it if the election has been otherwise fairly conducted. The ballots at the election shall contain the words, " assessment - -yes" and " assessment - -no."
E. If a majority of the votes cast is " assessment - -yes, " the board shall proceed in the same manner as nearly as practicable as prescribed by this article for raising funds for annual expenditures of the district. If a majority of the votes cast is " assessment - -no, " the result of the election shall be declared and entered of record on the minutes of the board of directors.