67.2520.  Election conducted, when — sales tax vote, amount — ballot form. — 1.  If a governing body or circuit court judge has certified the question regarding the district creation and sales tax funding for voter approval, the municipal clerk in which the district is located, or the circuit clerk if the order and certification has been by a circuit judge, shall conduct the election.  The questions shall be submitted to the qualified voters of each subdistrict within the district boundaries who have filed an application pursuant to this section.  The municipal clerk, or the circuit clerk if the district is being formed by the circuit court, shall publish notice of the election in at least one newspaper of general circulation in the county where the proposed district is located, with the publication to occur not more than fifteen days but not less than ten days before the date when applications for ballots will be accepted.  The notice shall include a description of the district boundaries, the time frame and manner of applying for a ballot, the questions to be voted upon, and where and when applications for ballots will be accepted.  The municipal clerk, or circuit clerk if the district is being formed by the circuit court, shall also send a notice of the election to all registered voters in the proposed district, which shall include the information in the published notice.  The costs of printing and publication of the notice, and mailing of the notices to registered voters, shall be paid by the petitioners.  If the district is organized pursuant to sections 67.2500 to 67.2530, the petitioners may be reimbursed for such costs out of the revenues received by the district.

  2.  For elections held in subdistricts pursuant to this section, if all the owners of property in a subdistrict joined in the petition for formation of the district, such owners may cast their ballot by unanimous petition approving any measure submitted to them as subdistrict voters pursuant to this section.  Each owner shall receive one vote per acre owned. Fractional votes shall be allowed.  The petition shall be submitted to the municipal clerk, or the circuit court clerk if the district is being formed by the circuit court, who shall verify the authenticity of all signatures thereon.  The filing of a unanimous petition shall constitute an election in the subdistrict under this section and the results of said election shall be entered pursuant to this section.

  3.  The sales tax shall be not more than one-half of one percent on all retail sales within the district, which are subject to taxation pursuant to section 67.2530, to fund, promote, and provide educational, civic, musical, theatrical, cultural, concerts, lecture series, and related or similar entertainment events or activities, and to fund, promote, plan, design, construct, improve, maintain, and operate public improvements, transportation projects, and related facilities in the district.

  4.  Application for a ballot shall be made as provided in this subsection:

  (1)  Persons entitled to apply for a ballot in an election shall be:

  (a)  A resident registered voter of the district; or

  (b)  If there are no registered voters in a subdistrict, a person, including a corporation or other entity, which owns real property within the subdistrict.  Each voter which is not an individual shall determine how to cast its vote as provided for in its articles of incorporation, articles of organization, articles of partnership, bylaws, or other document which sets forth an appropriate mechanism for the determination of the entity's vote.  If a voter has no such mechanism, then its vote shall be cast as determined by a majority of the persons who run the day-to-day affairs of the voter.  Each property owner shall receive one vote;

  (2)  Only persons entitled to apply for a ballot in elections pursuant to this subsection shall apply.  Such persons shall apply with the municipal clerk, or the circuit clerk if the district is formed by the circuit court.  Each person applying shall provide:

  (a)  Such person's name, address, mailing address, and phone number;

  (b)  An authorized signature; and

  (c)  Evidence that such person is entitled to vote.  Such evidence shall be a copy of:

  a.  For resident individuals, proof of registration from the election authority;

  b.  For owners of real property, a tax receipt or deed or other document which evidences an equitable ownership, and identifies the real property by location;

  (3)  Applications for ballot applications shall be made not later than the fourth Tuesday before the ballots are mailed to qualified electors.  The ballot of submission shall be in substantially the following form:

  (4)  Not sooner than the fourth Tuesday after the deadline for applying for ballots, the municipal clerk, or the circuit clerk if the district is being formed by the circuit court, shall mail a ballot to each qualified voter who applied for a ballot pursuant to this subsection along with a return addressed envelope directed to the municipal clerk or the circuit clerk's office, with a sworn affidavit on the reverse side of such envelope for the voter's signature.  Such affidavit shall be in the following form:

  (5)  Each qualified voter shall have one vote, except as provided for in this section.  Each voted ballot shall be signed with the authorized signature as provided for in this subsection;

  (6)  Voted ballots shall be returned to the municipal clerk, or the clerk of the circuit court if the district is being formed by the circuit court, by mail or hand delivery no later than 5:00 p.m. on the fourth Tuesday after the date for mailing the ballots.  The municipal clerk, or circuit clerk if the district is being formed by the circuit court, shall transmit all voted ballots to a team^* of judges of not less than four, with an equal number from each of the two major political parties.  The judges shall be selected by the city, town, or village, or the circuit clerk, from lists compiled by the county election authority.  Upon receipt of the voted ballots the judges shall verify the authenticity of the ballots, canvass the votes, and certify the results.  Certification by the election judges shall be final and shall be immediately transmitted to the governing body of the city, town, or village for further action, or the circuit judge for further action if the district is being formed by the circuit court.  Any voter who applied for such election may contest the result in the same manner as provided in chapter 115.