ORS 226.220: Vote required for special tax levy.

(1) If necessary, the board may provide for payment of land purchases under ORS 226.210 (1)(f) by a special tax, not to exceed one-half mill on the dollar in any one year, on taxable property in the city, to be levied by the board and collected like other city taxes. (2) Before such tax shall be levied and upon written application of the board, signed by its chairperson and secretary and filed with the proper city official in such cases, the city council, in the manner provided in subsection (3) of this section, shall submit the proposition of the special tax levy to electors of the city at an election on a date specified in ORS 221.230. (3)(a) If the proposition is approved, the special tax shall be levied and collected like other city taxes and when so collected shall be exclusively under the control of the commissioners, and shall be used exclusively for park purposes according to the commissioners’ judgment. (b) If the proposition is rejected, the levy shall not be made. [Amended by 1983 c.350 §55; 2023 c.173 §2]