If a majority of the votes cast at an election to discontinue authority for a tax levy under section 11-38-01 are in favor of discontinuing authority for the levy for extension work, the tax levy and the services of the extension agent must be discontinued on the thirty -first day of December following the date of election. Upon the discontinuance of extension work, accumulated and unobligated funds remaining in the special fund for that purpose must be transferred to the county general fund and the special fund must be closed out.
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