(1) Ballots may be mailed the same time as the notice of election.

(2) Ballots shall include a security envelope and instructions for completing the ballot.

(3) Ballots may be returned by mail or by hand delivery to a location determined by the board agent and included in the notice of election.

(4) Ballots shall be counted not less than ten or more than 20 days after they are mailed. For a mail-ballot election, the date ballots are counted is the date of the election.

(5) Ballots shall be counted at a date, time, and location determined by the board agent. Ballots must be received by the board agent by that date and time to be counted.

(6) All parties are entitled to have observers present for the ballot count. Failure or refusal of one party to send an observer to the ballot count does not infringe on the right of another party to send an observer to that place.