These consolidated appeals arise from two proceedings in the Circuit Court for Marion County. In the first proceeding (SC S33299), plaintiff-relators sought a writ of mandamus ordering defendant Secretary of State to certify to the defendant county clerks and election officials a ballot without an estimate of the fiscal effects of Ballot Measure 6, which relates to public funding for abortions, and ordering the defendant county clerks and election officials to remove from the ballot any such estimate. In the alternative, plaintiffrelators asked the court to specify a different estimate of the fiscal effects of Ballot Measure 6,1 order defendant Secretary of State to certify a ballot to the county clerks containing the estimate and order defendant county clerks and election officials to substitute that estimate for the one previously certified by defendant Secretary of State.
In the second proceeding (SC S33297), plaintiffs filed an action pursuant to ORS 246.910,2 naming as defendants the Secretary of State, the State Treasurer, the Director of the *76Executive Department and the Director of the Department of Revenue (hereafter “defendants”). The four defendants together constitute the committee responsible for preparing an estimate of the amount of expenditure that would be required to meet the provisions of the measure if it were enacted under ORS 250.125, which provides:
“When a state measure involves expenditure of public money by the state, reduction of state revenues or raising of funds by the state by imposing any tax or incurring any indebtedness, the Secretary of State, with the assistance of the State Treasurer, the Director of the Executive Department and the Department of Revenue, shall estimate the amount of expenditure, reduction in state revenues, tax revenue or indebtedness and interest which will be required to meet the provisions of the measure if it is enacted. The estimate shall state the recurring annual amount involved, or, if the measure does not involve a recurring annual amount, the total amount. The estimate shall be certified by at least two of the officers named in this section and, not later than the 90th day before the election at which the measure is to be voted upon, it shall be filed, with the date upon which it is based, with the Secretary of State. The estimate shall be printed in the voters’ pamphlet and on the ballot unless the measure involves only administrative expenses not exceeding $50,000 per year.”
In this second action, plaintiffs challenged defendants’ certified estimate of the financial effects of Ballot Measure 6 prepared pursuant to ORS 250.125. Plaintiffs alleged that no fiscal effects estimate should have been prepared, because Ballot Measure 6 does not involve an expenditure of state money, a reduction in state revenues, the imposition of a tax by the state or the incurring of an indebtedness by the state. Alternatively, plaintiffs challenged the estimate of financial effects which defendants certified, contending the estimate was inaccurate and partial because it was based on assumptions which were “patently false, misleading, partial to the opponents of Measure Six and harmful to its prospects at the polls.”
In SC S33299 (the mandamus action), the circuit court entered orders dismissing the petition as to all defendants. These orders were reduced to judgment and judgment was entered on October 3, 1986. Plaintiff-relators appealed from this judgment dismissing the petition. In SC S33297, *77(the ORS 246.910 action), the circuit court held that ORS 250.125 does not apply to Ballot Measure 6, that defendants must withdraw their certification of financial effect of Ballot Measure 6 and that defendant Secretary of State must thereafter re-certify Ballot Measure 6 to each county clerk with no financial estimate. Defendants appealed from this judgment. The Court of Appeals certified the appeals to this court. ORS 19.210. Because of the novel problem of the timing of review, we accepted the certification, although ordinarily there will be no reason why issues of election law, like any other, cannot be decided by the Court of Appeals. See State ex rel Sajo v. Paulus, 297 Or 646, 649, 688 P2d 367 (1984). We affirm as to S33299, but reverse as to S33297.
The chronology of this dispute is important. On July 11,1986, the officials specified in ORS 250.125 (or their delegates) met informally in the office of the Secretary of State for the purpose of considering an estimate of fiscal effects for Ballot Measure 6. Plaintiff Bunn attended this meeting, accompanied by legal counsel. Opponents of the measure also had been notified in advance that the meeting would be held. They submitted materials for the committee’s consideration, although they did not attend personally. At this meeting, plaintiff Bunn’s legal counsel requested that any estimate of the fiscal effects of Ballot Measure 6 be omitted from the ballot on the theory that ORS 250.125 does not apply to Ballot Measure 6 because the measure only prohibits state expenditures. The Secretary of State advised plaintiff and his legal counsel that this request would be denied.
On or about August 6,1986, defendants certified, pursuant to ORS 250.125, the following estimate of the financial effect of Ballot Measure 6:
“ESTIMATE OF FINANCIAL EFFECT: Abortions funded by the state cost an average of $200 each. Medical expenses for each birth funded by the state are $2,140. There were 1,224 state-funded abortions in the past year. Passage of this measure would mean a General Fund savings of $253,833 in medical payments not used for abortions. General Fund cost for 1,224 state-funded deliveries would mean an increase in expenditures of approximately $2.6 million, assuming 100 percent of previous abortion cases would carry pregnancy to term. The net financial effect, after accounting for savings for abortions not performed, would be an increase in General *78Fund expenditures of about $2.4 million per year. Factors such as number of cases which may find private funding for abortion or abortions performed under the medical exception provision in the measure cannot be determined but may affect the eventual financial impact of the measure.”
August 6, 1986, was the 90th day prior to the November 4, 1986, general election.
On August 25, 1986, plaintiff-relators filed an original petition for mandamus in this court. The petition did not establish that the relief sought could not be obtained from the circuit court. We denied the petition. On August 29, 1986, plaintiff-relators filed their petition for writ of mandamus in the Circuit Court for Marion County. On September 19,1986, shortly after the entry of orders from the circuit court dismissing their mandamus action, plaintiffs filed their action under ORS 246.910.
As noted, plaintiffs appeal the trial court’s dismissal of their mandamus action. Defendants appeal the court’s judgment in the ORS 246.910 case directing the Secretary of State to remove the estimate of amount of expenditure from the ballot. Our analysis of the ORS 246.910 action resolves both appeals.
We begin with an analysis of the defendants’ — and, particularly, the Secretary of State’s — duties under ORS 250.125. The statute contemplates that the following discrete actions or steps be taken:
1. The Secretary of State, with the assistance of the State Treasurer, the Director of the Executive Department and the Department of Revenue, shall prepare an estimate of a measure’s fiscal impact.
2. The estimate shall be certified by at least two of the officials listed.
3. The estimate, after certification, shall be filed with the Secretary of State not less than 90 days prior to the relevant election.
4. The estimate shall be printed in the voters’ pamphlet and on the ballot, unless it involves administrative expenses not exceeding $50,000.
*79In Ellis v. Roberts, 302 Or 6, 725 P2d 886 (1986), this court held that a one-subject challenge under Article IV, section 1(2) (d) of the Oregon Constitution brought pursuant to ORS 246.910 must be made within 60 days of the date the Secretary of State approves an initiative petition pursuant to ORS 250.065(2). In arriving at this conclusion, this court asked and answered three questions: 1) Must actions be filed in a reasonable time? 2) When does the reasonable time period begin to run? 3) How long does the period of reasonable time extend?
In answering the first question in the affirmative, Ellis quoted from State ex rel Fidanque v. Paulus, 297 Or 711, 688 P2d 1303 (1984), which had noted that the initiative process — like the process involved here — involves a series of “discrete steps” or decisions, and that as each decision is made it becomes susceptible to challenge. Quoting further from Fidanque, this court said:
“ ‘Besides being prejudicial to * * * the petition circulators, * * * delay puts an unreasonable burden on the court. The matter could have been litigated in the circuit court with ample time for the narrowing and clarification of issues through the normal judicial process. * * * To wait until the last moment places the court in a position of having to steamroll through the delicate legal issues in order to meet the deadline for measures to be placed on the ballot. In light of the great value ascribed to the exercise of the initiative power by the people, by the Oregon Constitution, and the courts and the substantially negative impact that rushed, last minute reviews would have on the exercise of the initiative power, this court has been and should be very wary of last minute challenges.’ 297 Or at 718.” Ellis v. Roberts, supra, 302 Or at 16.
While noting that Fidanque was a mandamus proceeding, in which the court had dismissed on laches grounds an original proceeding before us, Ellis also noted that our remarks in Fidanque “have an equal place here.” Id. We then held that
“[a]n eleventh-hour action in the trial court leaves no more time for ‘the narrowing and clarification of issues through the normal judicial process’ than did the eleventh-hour petition for writ of mandamus in Fidanque. If these actions are not brought within a reasonable time after they first could have been brought, meaningful judicial review will be difficult, if *80not impossible. We hold that actions like the present one must be brought within a reasonable time. * * *” 302 Or at 17.
Ellis answered the second question also by adhering to the answer we gave in Fidanque: a challenge must be brought within a “reasonable time” after an initiative measure has been approved by the Secretary of State under ORS 250.065(2). This step in the initiative process was the first opportunity that the Secretary of State had to review the initiative measure for one subject; hence, it was at this step that her duty to act arose, and the time to challenge her exercise of that duty began to run.
Finally, Ellis decided that 60 days was a reasonable period following the Secretary of State’s approval of an initiative measure within which a challenge to her approval of the measure for one subject could be brought. We arrived at the 60 day period through applying, by analogy, ORS 183.484, which governs review of orders in other than contested cases. Noting the similarity between the Secretary of State’s determination that a proposed measure does not violate the one-subject rule and an order in other than a contested case, we reasoned that the 60 day period for challenging orders in other than contested cases was appropriate in the context of that case.
Defendants argue that this court should follow in this case the same approach we used in Ellis, adapting it to the context of a challenge to the Secretary of State’s determination pursuant to ORS 250.125 that a state measure requires a fiscal effects estimate. We agree that the methodology is applicable here.
ORS 250.125 does not impose a time deadline by which a determination as to whether a fiscal effects estimate is required must be made. The only time deadline has to do with the deadline for filing the estimate after the estimate is certified, i.e., 90 days before the election. In the present case, however, defendants argue that the Secretary of State had decided that Ballot Measure 6 required a fiscal effects estimate and had informed plaintiffs of that fact on July 11,1986, when she denied their request that she not prepare a fiscal effects estimate. They argue, therefore, that the reasonable time within which plaintiffs should have challenged defendant Secretary of State’s determination that Ballot Measure 6 *81required a fiscal effects analysis began to run when they first knew of her decision — July 11,1986.
We disagree. The process contemplated by ORS 250.125 is not such a public one that all persons — as opposed to the few, if any, who are especially interested in a particular measure — may fairly be said to be on notice of the Secretary of State’s preliminary views on whether an estimate of financial impact is warranted. Neither is her request for advice from the other three officers designated by ORS 250.125 such an event, nor is the delivery of their advice. The one clear date of which the public at large has notice is that designated in the statute by which the Secretary of State must have certified an estimate, if there is to be one. That date is the 90th day before the election at which the particular measure is to be considered by the voters. In this case, that date was August 6,1986. Plaintiffs needed to file their action within a reasonable time after this date, in order to have it considered. The question is, what is a “reasonable time” in this context?
Defendants argue that, while a 60 day period may have been a reasonable time within which to challenge the Secretary of State’s approval of an initiative measure for one subject, it is not a reasonable period within which to challenge the Secretary of State’s determination that a measure requires a fiscal effects estimate. We agree. Given the inevitably close proximity of this determination to the election at which the measure will be considered, the statutory deadlines by which the Secretary of State must act to certify measures and candidates to be voted on to the county clerks will have passed before the 60 day period for bringing a challenge in the first instance will have expired. Such a deadline would leave the circuit court, let alone any appellate court, with no time to narrow and clarify the issues in the judicial process while still enabling the Secretary of State to fulfill her statutory responsibilities to provide for an orderly election. Another, shorter limit is needed — again one which, in the absence of statutory specifications, we are left to draw by analogy, as in Ellis.
Defendants argue, and we agree, that the closest analogy to the process set forth in ORS 250.125 is the explanatory statement process, for which judicial review is provided in ORS 251.235 by petition to this court. Under that statute, review of an explanatory statement must be sought *82within five days of the expiration of the last day for filing a revised explanatory statement with the Secretary of State (i.e., the 90th day before the election). By analogy, such a five day requirement is appropriate for challenges to the determination by the Secretary of State that a state measure requires a fiscal effects estimate, particularly where the period begins to run from the same late date in the process. Although very short, a five-day challenge requirement at least would provide the circuit court in most instances with some opportunity meaningfully to consider the merits of a challenge and the Secretary of State’s defenses to that challenge. See Ellis v. Roberts, supra, 302 Or at 18.
In this case, the “reasonable time” period of five days began to run on August 7,1986. It expired on August 11,1986. Plaintiffs did not file their mandamus action in the circuit court until August 29,1986, and did not file their action under ORS 246.910 until September 19, 1986. Plaintiffs’ delay in instituting review proceedings placed this court and the entire elections process in an untenable position. By the time this court heard oral argument in this case — October 7, 1986 — ballots for all counties containing the fiscal effects estimate challenged in these consolidated cases had already been printed. The defendants also assert that the printing of voters’ pamphlets containing the fiscal effects estimate challenged in this case is well along. Absent a specific legislative authorization, plaintiffs cannot, at what is literally the stroke of midnight, challenge the Secretary of State’s determination that a state measure does or does not require a fiscal effects estimate. The trial court’s ruling to the contrary was error. The case is reversed and remanded to the trial court with instructions to dismiss it as not timely filed.
Our disposition of the action under ORS 246.910 also dictates our disposition of the mandamus case. While the trial court expressed other reasons for its dismissal, we hold that the case should in any event have been dismissed as not timely filed. See Ellis v. Roberts, supra, 302 Or at 18-19; State ex rel Redden v. Van Hoomissen, 281 Or 647, 576 P2d 355, reh den 282 Or 415, 579 P2d 222 (1978).
The judgment in case number S33299 (trial court number 86-11688), State ex rel Bunn v. Roberts, is affirmed. The judgment in case number S33297 (trial court number *8386-11827), Bunn v. Roberts, is reversed and the case is remanded with instructions that it be dismissed.
Ballot Measure 6, which will be on the November 4,1986, general election ballot, proposes to amend the Oregon Constitution by adding the following language:
“State monies must not be used to fund abortions, except to prevent the death of the mother.”
Plaintiff Bunn is campaign chairman of Taxpayers for Responsible Government, the organizing committee for the proponents of Ballot Measure 6. Plaintiff DeKlotz is one of the chief petitioners for Ballot Measure 6.
ORS 246.910 provides:
“(1) A person adversely affected by any act or failure to act by the Secretary of State or a county clerk under any election law, or by any order, rule, directive or instruction made by the Secretary of State or a county clerk under any election law, may appeal therefrom to the circuit court for the county in which the act or failure to act occurred or in which the order, rule, directive or instruction was made.
“(2) Any party to the appeal proceedings in the circuit court under subsection (1) of this section may appeal from the decision of the circuit court to the Court of Appeals.
“(3) The circuit courts and Court of Appeals, in their discretion, may give such precedence on their dockets to appeals under this section as the circumstances may require.
“(4) The remedy provided in this section is cumulative and does not exclude any other remedy against any act or failure to act by the Secretary of State or a county clerk under any election law or against any order, rule, directive or instruction made by the Secretary of State or a county clerk under any election law.”