1. 1. The governing body of any ambulance or fire protection district, when presented with a petition signed by at least twenty percent of the registered voters in the ambulance or fire protection district that voted in the last gubernatorial election, calling for an election to repeal the tax pursuant to section 321.552, shall submit the question to the voters using the same procedure by which the imposition of the tax was voted. The ballot of submission shall be in substantially the following form:

   Shall ______ (insert name of ambulance or fire protection district) repeal the ______ (insert amount) percent sales tax now in effect in the ______ (insert name of ambulance or fire protection district) and reestablish the property tax levy in the district to the rate in existence prior to the enactment of the sales tax?
   ☐ YES	☐ NO
   If you are in favor of the question, place an "X" in the box opposite "Yes". If you are opposed to the question, place an "X" in the box opposite "No".

2. 2. If a majority of the votes cast on the proposal by the qualified voters of the district voting thereon are in favor of repeal, that repeal shall become effective December thirty-first of the calendar year in which such repeal was approved.

(L. 2002 S.B. 1107, A.L. 2004 H.B. 795, et al., A.L. 2025 H.B. 199 merged with H.B. 225 merged with H.B. 594 & 508 merged with S.B. 271)