721—21.802 (422B) Local vehicle tax elections.
	 21.802(1) Petitions requesting imposition of local vehicle taxes shall be filed with the county board of supervisors.
	  a.   	 The petition shall be signed by eligible electors equal in number to at least 5 percent of the persons in the whole county who voted at the last preceding state general election. Each petition shall include:
	 (1) 	 A statement in substantially the following form: We the undersigned eligible electors of _____________ County hereby request imposition of a local vehicle tax at a rate of __________ dollar(s) per vehicle with the following classes (if any) to be exempt: ____________________________.
	 (2) 	 Each person signing the petition shall add the person’s address (including street numbers, if any) and the date that the person signed the petition.
	  b.   	 Within 30 days after receipt of the petition, the supervisors shall provide written notice to the county commissioner of elections directing that an election be held to present to the voters of the entire county the question of imposition of a local vehicle tax. In the notice the supervisors shall propose a specific date for the election.
	  c.   	 The proposed election date shall be at least 75 days, but not more than 90 days, after the date upon which notice is given to the commissioner. The local option tax election may be held in conjunction with a state general election, or at a special election held at any time other than the time of a city regular election. However, if the date proposed by the supervisors conflicts with another scheduled election as defined in Iowa Code section 47.6(2), the commissioner shall notify the supervisors of this fact. The supervisors shall propose another date for the special election within 7 days of receiving notice from the commissioner.
	 21.802(2) Notice of local vehicle tax election. Not less than 60 days before the date that a local vehicle tax election will be held, the county commissioner of elections shall publish notice of the ballot proposition. The notice does not need to include a sample ballot, but shall include all of the information that will appear on the ballot. The notice of election provided for in Iowa Code section 49.53 shall also be published at the time and in the manner specified in that section.