(1) If a special district has less than five hundred qualified voters, then the special district must contract with the county auditor to conduct the special district elections. (2) If a special district has at least five hundred qualified voters, the special district may contract with the county auditor to conduct the election. A special district with at least five hundred qualified voters may also choose to conduct its own elections. A special district that conducts its own elections must enter into an agreement with the county auditor that specifies the responsibilities of both parties.
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