ORS § 280.070

Current through 2024 Regular Session legislation effective June 6, 2024
Section 280.070 - Manner of holding elections for local option tax or permanent rate limit; additional statement in ballot title
(1) An election within a county for the purpose of approving a tax levy or tax rate under ORS 280.060 shall be called by the county court or board of county commissioners and shall be held on a date specified in ORS 203.085.
(2) An election within a city for the purpose of approving a tax levy or tax rate under ORS 280.060 or under section 11 (3)(c), Article XI of the Oregon Constitution, shall be called by the governing body of the city and held on a date specified in ORS 221.230.
(3) An election within a political subdivision other than a county or city for the purpose of approving a tax levy or tax rate under ORS 280.060 or under section 11 (3)(c), Article XI of the Oregon Constitution, shall be called by the governing body of the subdivision and held on a date specified in ORS 255.345.
(4)
(a) Except as provided in paragraph (b) of this subsection, the ballot title for a measure authorizing the imposition of local option taxes shall contain the following additional statement:

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This measure may cause property taxes to increase more than three percent.

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(b) The ballot title for a measure authorizing the renewal of current local option taxes shall contain the following additional statement:

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This measure renews current local option taxes.

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(c) The statement required by this subsection shall be placed after the question on the ballot title and may not be considered for purposes of the word count limitations under ORS 250.035.
(5) As part of the question, the ballot title for a measure authorizing or renewing the authorization of the imposition of local option taxes shall state:
(a) The length in years of the period during which the proposed local option tax will be imposed.
(b) The first fiscal year in which the proposed local option tax will be imposed.
(6) As part of the question, the ballot title for a measure authorizing the establishment of a permanent rate limitation shall contain the following information:
(a) The tax rate per $1,000 of assessed value of the proposed permanent rate limitation.
(b) The first fiscal year in which the proposed permanent rate limitation will be imposed.
(7) The ballot title for a measure authorizing the imposition of local option taxes or a permanent rate limitation shall be in compliance with ORS 250.036.

ORS 280.070

Amended by 1983 c.350 §133; 1997 c.541 §304; 1999 c.632 §22; 2007 c. 71, § 82; 2009 c. 720, § 1