Despite having the authority to propose a tax base, Wheeler SWCD does not levy a tax base and is 100% grant funded. 

ORS 568.807 Electors authorizing taxation; election date. (1) The eligible electors of a district may, by approving a proposition referred to them by the governing body of the district, authorize the district to become a taxing district with the power to thereafter assess, levy and collect an ad valorem tax each year on the real market value of all taxable property within the limits of the district.

      (2) Approval of a proposition authorizing the district to become a taxing district need only be obtained once by a district in order for the district to have the taxing power granted by ORS 568.806.

      (3) An election called by the district for the purpose of obtaining approval to become a taxing district shall be held on one of the dates set forth in ORS 255.345. [1981 c.918 §3; 1991 c.459 §447]