4.__Environmental projects.__A capital project that will restore or protect a natural environmental system including, but not limited to, the restoration or preservation of a beach, wetland or river system and the acquisition of land with regional environmental significance; and

5.__Affordable housing.__A capital project for the construction of affordable housing, as defined by the Maine State Housing Authority.

§1874.__Referendum process

1.__Generally.__The question of whether to impose or discontinue a limited local option sales and use tax must be submitted in a referendum to the legal voters of the eligible municipality and approved by a majority of those voting.__The petition process and the voting at an election held by a town or plantation that is not part of a municipal service district under Title 30-A, chapter 112 must be conducted in accordance with Title 30-A, sections 2528, 2529 and 2532 even if the town or plantation in question has not accepted the provisions of Title 30-A, section 2528.__The voting at elections held by municipalities, other than towns and plantations that are not part of a municipal service district, must be conducted in accordance with the provisions of Title 21-A.__The voting at elections held by a municipal service district must be conducted in accordance with the provisions of Title 30-A, chapter 112.__A referendum conducted pursuant to this section must take place at a general election with a turnout equal to or greater than 30% of the votes cast in that municipality in the last gubernatorial election.__The municipal clerk shall prepare the required ballots, make a return of the results, certify those results and send them to the Secretary of State, the Commissioner of Economic and Community Development and the assessor.

2.__Concurrent levies prohibited.__Only one local option sales and use tax may be levied in an eligible municipality at one time.

3.__Form of ballots.__Ballots for questions of local option sales and use taxes must be as provided in this subsection.