In calling and holding such elections and canvassing the vote and in all other proceedings not otherwise provided herein, the board of county commissioners shall follow the procedure prescribed by law for county bond elections, and at such elections to authorize indebtedness, the electors shall have the qualifications prescribed by section 31-1903 for other county bond elections, and in addition thereto must be taxpayers in said county.

[(42-2803) 1921, ch. 222, sec. 3, p. 492; I.C.A., sec. 41-2403.]