# ORS § 280.070: 280.070 Manner of holding elections for local option tax or permanent rate limit > Oregon · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.070 ## Section - **Citation:** ORS § 280.070 - **Heading:** 280.070 Manner of holding elections for local option tax or permanent rate limit - **Jurisdiction:** Oregon - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** OR Code / Title 26 / Chapter 280 / Section 280.070 ## Text (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) Intentionally left blank —Ed. (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] Source: Section 280.070 — Manner of holding elections for local option tax or permanent rate limit; additional statement in ballot title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors280.­html (accessed May 26, 2025). ## Nearby sections - [ORS § 280.040 280.040 Definitions for ORS 280.040 to 280.145](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.040.md) - [ORS § 280.050 280.050 Providing funds for financing cost of services, projects, property and equipment](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.050.md) - [ORS § 280.055 280.055 Obtaining and advancing of funds to county service districts](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.055.md) - [ORS § 280.057 280.057 Local option taxes for community colleges](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.057.md) - [ORS § 280.060 280.060 Levy of local option taxes outside constitutional limitation](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.060.md) - [ORS § 280.064 280.064 Period for use of revenues raised by local option tax](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.064.md) - [ORS § 280.070 280.070 Manner of holding elections for local option tax or permanent rate limit](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.070.md) - [ORS § 280.075 280.075 Ballot statements for local option tax measures](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.075.md) - [ORS § 280.080 280.080 Contents of order, resolution or ordinance calling election](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.080.md) - [ORS § 280.090 280.090 Submission of several proposals to impose local option taxes](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.090.md) - [ORS § 280.145 280.145 Serial levy under former law](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.145.md) - [ORS § 280.150 280.150 Appropriating money and issuing bonds to construct, operate and maintain joint facilities](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.150.md) - [ORS § 280.410 280.410 Definitions for ORS 280.410 to 280.485](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.410.md) - [ORS § 280.415 280.415 Legislative findings](https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.415.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OR_T26_C280_S280.070. Check the current official text before relying on it. Not legal advice.