Financing of Local Public Projects and Improvements

ORS 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 (Levy of local option taxes outside constitutional limitation) shall be called by the county court or board of county commissioners and shall be held on a date specified in ORS 203.085 (County election dates).

(2)

An election within a city for the purpose of approving a tax levy or tax rate under ORS 280.060 (Levy of local option taxes outside constitutional limitation) 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 (Election dates).

(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 (Levy of local option taxes outside constitutional limitation) 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 (Special election dates).
(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:
This measure may cause property taxes to increase more than three percent.

(b)

The ballot title for a measure authorizing the renewal of current local option taxes shall contain the following additional statement:
This measure renews current local option taxes.

(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 (Form of ballot titles for state and local measures).

(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 (Form of ballot title for measure subject to Article XI, section 11 (8), of Oregon Constitution). [Amended by 1983 c.350 §133; 1997 c.541 §304; 1999 c.632 §22; 2007 c.71 §82; 2009 c.720 §1]

Notes of Decisions

Requirement that ballot title of measure authorizing local option tax indicate that measure may cause property taxes to increase more than three percent does not violate First or Fourteenth Amendment to United States Constitution. Caruso v. Yamhill County, 422 F3d 848 (9th Cir. 2005)

Source

Last accessed
May 26, 2023

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