Chapter 203 — County Governing Bodies; County Home Rule
ORS 203.055 Elector approval of taxation related ordinance
Any ordinance, adopted by a county governing body under ORS 203.035 and imposing, or providing an exemption from, taxation shall receive the approval of the electors of the county before taking effect.
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2025 Oregon Revised Statutes — official online source
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2025 Oregon Revised Statutes — official online source