Any tax increase passed by the Board of Supervisors must be approved by a 4/5's vote of the Board of Supervisors and be placed on the ballot at the next available statewide general election, following the timelines in the Elections Code, for approval by qualified voters. Additionally, the Board of Supervisors, when acting as the governing body of a Board-governed Special District, the San Bernardino County Fire Protection District, or the San Bernardino County Flood Control District must approve any tax increase by a 4/5's vote and place the tax increase on the ballot at the next available statewide general election, under the timelines in the Elections Code, for approval by qualified voters. If a tax is proposed by property owners this section does not apply.