(1) When the taxpaying electors of any county in this state are desirous of changing the county seat of the county in which they reside from the place where such county seat has been permanently located, they may at any time present to the board of county commissioners of such county a petition signed by a majority of such taxpaying electors whose names shall appear on the last tax roll. No names shall be withdrawn from said petition after the same has been presented to the board of county commissioners, except in cases of actual fraud in the procuring of signatures to the same. (2) Thereupon it is the duty of the board to require the county clerk and recorder, in giving notice for the next general election, to notify the registered voters of said county to designate upon their ballots at such election the place of their choice; and, if upon canvassing the votes polled or given it appears that any one place has two-thirds of all legal votes polled or given, such place shall be the county seat, and notice of any change thereby made shall be given as provided by law. Where there are no county buildings and the petition so states, it shall not be necessary for such majority to be more than a mere majority of all the legal votes cast to effect such removal. (3) The term "taxpaying electors" as used in this section means only those persons who are qualified voters under the registration and election laws of this state, and who in the calendar year last preceding the year in which such petition is presented as aforesaid have paid a tax, or are liable for the payment of such tax, on real or personal property assessed to them and owned by them in the county in which such petition is presented.
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