If it shall be determined by the governing body of the county that a majority of the legal votes cast in the election have been cast in favor of such an annual levy of taxes, the governing body of the county may issue bonds to defray the cost of the paving in the district, as provided in § 57-21-100 and may direct the imposition of such annual levy of taxes in the district as provided in § 57-21-140. But if it be determined that a majority of the votes are opposed to such annual levy of taxes, no bonds may be issued under § 57-21-100 and such annual levy of taxes shall not be imposed.