(1)(a) An election may be conducted by mail ballot if:1. The election is a referendum election at which all or a portion of the qualified electors of one of the following subdivisions of government are the only electors eligible to vote:a. Counties;
b. Cities;
c. School districts covering no more than one county; or
d. Special districts;
2. The governing body responsible for calling the election and the supervisor of elections responsible for the conduct of the election authorize the use of mail ballots for the election; and
3. The Secretary of State approves a written plan for the conduct of the election, which shall include a written timetable for the conduct of the election, submitted by the supervisor of elections.
(b) In addition, an annexation referendum which includes only qualified electors of one county may also be voted on by mail ballot election.
(2) The following elections may not be conducted by mail ballot:(a) An election at which any candidate is nominated, elected, retained, or recalled; or
(b) An election held on the same date as another election, other than a mail ballot election, in which the qualified electors of that political subdivision are eligible to cast ballots.
(3) The supervisor of elections shall be responsible for the conduct of any election held under ss. 101.6101-101.6107. (4) The costs of a mail ballot election shall be borne by the jurisdiction initiating the calling of the election, unless otherwise provided by law.
(5) Nothing in this section shall be construed to prohibit the use of a mail ballot election in a municipal annexation referendum requiring separate vote of the registered electors of the annexing municipality and of the area proposed to be annexed. If a mail ballot election is authorized for a municipal annexation referendum, the provisions of ss. 101.6101-101.6107 shall control over any conflicting provisions of s. 171.0413. 
