(1)  The board of county commissioners in each county shall establish a convenient number of election precincts therein. The board of county commissioners may establish an absentee voting precinct for each legislative district within the county. The boundaries of such absentee precincts shall be the same as those of the legislative districts for which they were established. The board shall have the authority to create new or consolidate established precincts only within the boundaries of legislative districts. No county shall have less than two (2) precincts. This board action shall be done no later than January 15 in a general election year. The January 15 deadline shall be waived during a general election year in which a legislative or court-ordered redistricting plan is adopted. In such cases, any precinct boundary adjustments shall be accomplished by the county commissioners as soon as is practicable.
(2)  The county clerk of each county shall provide, and the secretary of state shall maintain in his office, a current and accurate report of the following:
(a)  A list of all precincts within the county;
(b)  A map and description of all precincts within the county;
(c)  A count of voters registered for the latest general election, by precinct; and
(d)  A count of votes cast at the latest general election, by precinct.