WALTERS, J.
Pursuant to ORS 250.085(2), petitioners seek review of the ballot title for Initiative Petition 12 (2014). Because we conclude that the ballot title does not substantially comply with ORS 250.035(2), we refer it to the Attorney General for modification.
The proposed measure provides, in part, that "[a]ll family giving is exempt from taxation." It defines "family giving" to include giving by voluntary act or by operation of law from one family member...
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