280.075 Ballot statements for local option tax measures

(1) Notwithstanding any other law and when not inconsistent with or otherwise provided for in the Oregon Constitution, whenever a proposed local option tax is submitted to a vote of the people by any subdivision, the statement in the ballot title for the measure that explains the chief purpose of the measure and gives reasons for the measure shall state the total amount of money to be raised by the proposed local option tax, in dollars and cents. If the statement in the ballot title for the measure submitted includes an estimated tax impact, it shall be based on the most current estimate of assessed value from the county assessor. The measure shall bear the statement: “The estimated tax cost for this measure is an ESTIMATE ONLY based on the best information available from the county assessor at the time of estimate and may reflect the impact of early payment discounts, compression and the collection rate.”

(2) Subsection (1) of this section does not apply to a local option tax described in ORS 280.060 (Levy of local option taxes outside constitutional limitation) (1)(b). For a levy described in ORS 280.060 (Levy of local option taxes outside constitutional limitation) (1)(b), an estimate of the total amount of money to be raised for each year of the proposed local option tax shall be stated in dollars and cents. If the levy described in ORS 280.060 (Levy of local option taxes outside constitutional limitation) (1)(b) raises more money than estimated, the excess collections above that estimate shall be considered a budget resource for the levy fund in the next fiscal year of the subdivision. This section does not apply to an election authorizing general obligation bonds or the tax levies to repay general obligation bonds.

(3) The statement or statements required by subsections (1) and (2) of this section shall be added to and made a part of the 175-word statement required by ORS 250.035 (Form of ballot titles for state and local measures) . The number of words contained in the statements described in subsections (1) and (2) of this section shall not be included in the 175-word limitation. [Formerly 310.395; 2007 c.783 §92; 2015 c.41 §1]

Note: 280.075 (Ballot statements for local option tax measures) was added to and made a part of 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 280.075 — Ballot statements for local option tax measures , https://www.­oregonlegislature.­gov/bills_laws/ors/ors280.­html (accessed May 26, 2025).