Section 16-413 - Precincts; special district boundariesA. Except as provided in subsection D of this section, the governing body of a special district, except a district organized under title 48, chapter 17, shall establish district election precincts that have the same boundaries as county election precincts pursuant to section 16-411 and designate one polling place within each precinct. In those cases where a district boundary bisects a county election precinct, that portion of the election precinct that is within the district shall be the district election precinct. The governing body may consolidate district election precincts if it deems it necessary and designate one polling place for the election precincts it consolidates.B. The governing body shall provide the county recorder with a description of the district election precincts no later than sixty days before an election for which signature rosters are to be prepared.C. In elections to establish special districts, the board of supervisors shall act as the governing body for purposes of this section.D. If an election is a mail ballot election, the governing body shall not designate polling places but shall determine the number and location of sites where ballots may be returned.