(a) (1) (A) The annual school election shall be held in each school district of the state on the:

(i) Date of the preferential primary election in even-numbered years and the date that would be designated as the preferential primary election in odd-numbered years if a general election were held in the odd-numbered year; or

(ii) First Tuesday following the first Monday in November of each year.

(B) By the first day of the filing period for a candidate in a primary election, a school district shall notify the county clerk which election date under subdivisions (a)(1)(A)(i) and (ii) of this section it chooses to hold the annual school election.

(2)

(A) Except as provided in subdivision (a)(2)(B) of this section, the annual school election shall only concern issues authorized to be on the ballot by the Arkansas Constitution or by statute, and no other issues shall appear on the ballot.

(B) If the annual school election is held at the same time as a preferential primary election or general election, the issues to be considered in the annual school election may be printed on the same ballot as the preferential primary election ballot or general election ballot.

(b) The board of directors of any school district shall have the authority to hold a school election concerning the tax rate or debt issues on a date other than that fixed by law provided that:

(1) All constitutional and statutory requirements for the annual school election are met, notwithstanding subsection (a) of this section;

(2) The election is held before the date of the annual school election; and

(3) The Commissioner of Education approves the date of the election.

(c) (1) In any election year in which the annual school election is not held at the same time as a preferential primary or general election, if no more than one (1) candidate for any school district director position presents a petition or notice as required by § 6-14-111 and if there are no other ballot issues to be submitted to school district electors for consideration, with the exception of the local tax rate if that rate is not being changed or restructured, the board of directors of any school district, by resolution, may request the county board of election commissioners to:

(A) Reduce the number of polling places;

(B) Open no polling places on election day so that the election can be conducted by absentee ballot and early voting only; or

(C) Open no polling places on election day and hold an election by candidate under the procedure in § 7-11-107(b).

(2) (A) If the annual school election is not held at the same time as a preferential primary election or general election and upon request by proper resolution adopted by the board of directors of any school district, the county board of election commissioners may provide that no polling places be open on election day so that the election can be conducted by:

(i) Absentee ballot and early voting only; or

(ii) Election by candidate under the procedure in § 7-11-107(b).

(B) If a county uses electronic voting machines or electronic vote tabulating devices, the county board of election commissioners may use:

(i) The electronic voting machines or electronic vote tabulating devices; or

(ii) Paper ballots counted by hand and provide no voting machines to be used in the election, notwithstanding any other provision in the Arkansas Code.