This law allows a board to merge multiple roles within their organization. Specifically, they can combine the jobs of assessor, collector, and treasurer. Additionally, they can merge positions like secretary, engineer, manager, assistant engineer, and assistant manager, with roles such as assessor, collector, or treasurer.

This law requires that any consolidation order must be issued at least 120 days before a general election and will be effective during that election.

This law says that a board can separate different positions within a combined office at least 120 days before a general district election. Each separated position will then need to be filled during that election.

This law allows a board to decide, at least 90 days before a general district election, whether the positions of assessor, collector, or treasurer should be filled by appointment instead of election. The board can appoint someone for these roles even if the person doesn't live in the district or vote there, and the appointed person serves at the board's discretion.

This section allows a board to decide, at least 90 days before a general district election, that positions such as assessor, collector, or treasurer—if they are currently filled by appointment—should instead be filled by election at the next district election.