[216]*216KULONGOSKI, J.
This original proceeding consolidates five separate ballot title challenges to the Attorney General’s certified ballot titles for proposed initiatives 58, 59, 60, 64, and 67.1 Petitioner is an elector who, in a timely manner, submitted written comments about the Attorney General’s draft ballot titles for each proposed measure. ORS 250.067(1). Therefore, he is entitled to seek modification of the ballot titles in this court. ORS 250.085(2). We review the Attorney General’s certified ballot titles for substantial compliance with the requirements of ORS 250.035. ORS 250.085(5).
Petitioner challenges the caption, result statements, and summary of each of the five certified ballot titles, arguing that the ballot titles are misleading and inaccurate and, therefore, fail to comply with the requirements of ORS 250.035. Petitioner also challenges the ballot titles for proposed initiatives 59, 60, 64, and 67 on the ground that each of the titles impermissibly resembles a previously filed ballot title. ORS 250.035(6). Petitioner asserts that, because of the [217]*217similarities, this court should not certify ballot titles for those proposed initiatives.
For the reasons that follow, we hold that the ballot title certified by the Attorney General for each of the five measures substantially complies with the requirements of ORS 250.035. We reject petitioner’s argument that the court should not certify a ballot title for proposed initiatives 59,60, 64, and 67. We certify the Attorney General’s ballot titles for proposed initiatives 58, 59,60, 64, and 67.
Proposed Initiative 58
Proposed initiative 58, entitled the “Oregon Taxpayer Fairness Act,” would equalize corporate income and excise tax rates and personal income tax rates. It also would require that the percentage amount of excess revenues credited to corporate income and excise taxpayers be no greater than the percentage amount of excess revenues refunded to personal income taxpayers. Proposed initiative 58 would distribute any increased revenues in the 1997-99 biennium to school districts for textbooks or capital improvements. For the 1999-2001 biennium, it would distribute one-half of any increased revenues to counties for crime-prevention services and one-half to school districts for learning enhancements in the classroom.
Pursuant to ORS 250.067(2), the Attorney General certified the following ballot title for proposed initiative 58:
“REQUIRES EQUAL CORPORATE INCOME/ EXCISE AND PERSONAL INCOME TAX RATES
“RESULT OF TES’ VOTE: Tes’ vote requires state’s corporate income/excise tax rates to equal personal income tax rates.
“RESULT OF ‘NO’ VOTE: ‘No’ vote retains state’s corporate income/excise tax rates separate from personal income tax rates.
“SUMMARY: Current law does not link corporate income/excise tax rates to personal income tax rates. Measure requires state’s corporate income/excise tax rates to equal state’s personal income tax rates. Current law also establishes separate excess revenue refunds for corporate [218]*218income/excise taxpayers and personal income taxpayers when revenues received exceed certain estimates. Measure limits corporate income/excise taxpayers’ refund rate to personal income taxpayers’ refund rate for same biennium. Distributes certain increased revenues to counties for crime prevention services and to school districts.”
Proposed Initiative 59
Proposed initiative 59, entitled the “Oregon Tax Reduction and Equalization Act,” would reduce the maximum personal income tax rate from 9 percent to 8.85 percent and equalize corporate income and excise tax rates and personal income tax rates. It also would require that the percentage amount of excess revenues credited to corporate income and excise taxpayers be no greater than the percentage amount of excess revenues refunded to personal income taxpayers.
Pursuant to ORS 250.067(2), the Attorney General certified the following ballot title for proposed initiative 59:
“REDUCES MAXIMUM INCOME TAX RATE; EQUALIZES PERSONAL/CORPORATE TAX RATES
“RESULT OF VES’ VOTE: Ves’ vote reduces maximum personal income tax rate and equalizes certain personal/corporate tax rates.
“RESULT OF ‘NO’ VOTE: ‘No’ vote retains current personal income tax rate and retains separate personal/corporate tax rates.
“SUMMARY: Current state law does not link corporate income/excise tax rates to personal income tax rates. Measure reduces state’s maximum personal income tax rate from 9% to 8.85% and requires state’s corporate income/excise tax rates to equal state’s personal income tax rates. Current law also establishes separate excess revenue refunds for corporate income/excise taxpayers and personal income taxpayers when revenues exceed certain estimates. Measure limits corporate income/excise taxpayers’ refund rate to personal income taxpayers’ refund rate for same biennium.”
[219]*219
Proposed Initiative 60
Proposed initiative 60, entitled the “Fair Taxpayer Refunds Act,” is somewhat simpler. It would require that the percentage amount of excess revenues credited to corporate income and excise taxpayers be no greater than the percentage amount of excess revenues refunded to personal income taxpayers. Proposed initiative 60 would distribute any increased revenues to school districts for textbooks or capital improvements.
Pursuant to ORS 250.067(2), the Attorney General certified the following ballot title for proposed initiative 60:
“LIMITS CORPORATE TAXPAYERS’ EXCESS REVENUE (‘SURPLUS KICKER’) REFUND RATE
“RESULT OF YES’ VOTE: Yes’ vote limits corporate taxpayers’ excess revenue refund rate to personal income taxpayers’ refund rate.
“RESULT OF ‘NO’ VOTE: ‘No’ vote retains separate excess revenue refund rates for corporate taxpayers and personal income taxpayers.
“SUMMARY: Current state law establishes separate excess revenue determinations and separate excess revenue refund rates for corporate income/excise taxpayers and personal income taxpayers. Such ‘surplus kicker’ refunds are required when revenues received exceed estimates by two percent. Measure limits corporate income/excise taxpayers’ refund rate (provided as a tax credit) to personal income taxpayers’ refund rate during same biennium. Limitation first applies to ‘surplus kicker’ refunds in 1999-2001 biennium. Measure distributes any increased revenues to school districts for textbooks or capital improvements.”
Proposed Initiative 64
Proposed initiative 64, entitled the “Fair Tax Equalization Act,” would reduce the maximum personal income tax rate from 9 percent to 8.85 percent and would equalize corporate income and excise tax rates and personal income tax rates. The measure also would require that the percentage amount of excess revenues credited to corporate income and excise taxpayers be no greater than the percentage amount of [220]*220excess revenues refunded to personal income taxpayers. Proposed initiative 64 would distribute any increased revenues to school districts as follows: in the 1997-99 biennium, for textbooks or capital improvements; in the 1999-2001 biennium, for learning enhancement in the classroom.
Pursuant to ORS 250.067(2), the Attorney General certified the following ballot title for proposed initiative 64:
“REDUCES MAXIMUM INCOME TAX RATE; EQUALIZES PERSONAL/CORPORATE TAX RATES
“RESULT OF “YES’ VOTE: Yes’ vote reduces maximum personal income tax rate and equalizes certain corporate/personal tax rates.
“RESULT OF ‘NO’ VOTE: ‘No’ vote retains current personal income tax rates and retains separate personal/ corporate tax rates.
“SUMMARY: Current state law does not link corporate income/excise tax rates to personal income tax rates. Measure reduces state’s maximum personal income tax rate and requires state’s corporate income/excise tax rates to equal state’s personal income tax rates. Current law also establishes separate excess revenue refunds for corporate income/excise taxpayers and personal income taxpayers when revenues received exceed certain estimates. Measure limits corporate income/excise taxpayers’ refund rate to personal income taxpayers’ refund rate for same biennium. Distributes any increased revenues to schools.”
Proposed Initiative 67
Proposed initiative 67, entitled the “Fair Tax and Tax Relief Act,” would reduce the maximum personal income tax rate from 9 percent to 8.85 percent and would equalize corporate income and excise tax rates and personal income tax rates. The measure also would require that the percentage amount of excess revenues credited to corporate income and excise taxpayers be no greater than the percentage amount of excess revenues refunded to personal income taxpayers. Proposed initiative 67 would distribute any increased revenues as follows: one-half to counties for crime-prevention activities; one-half to school districts for learning enhancement in the classroom.
[221]*221• Pursuant to ORS 250.067(2), the Attorney General certified the following ballot title for proposed initiative 67:
“REDUCES MAXIMUM INCOME TAX RATE; EQUALIZES PERSONAL/CORPORATE TAX RATES
“RESULT OF “YES’ VOTE: Tes’ vote reduces maximum personal income tax rate and equalizes certain corporate/personal tax rates.
“RESULT OF ‘NO’ VOTE: ‘No’ vote retains current personal income tax rates and retains separate personal/ corporate tax rates.
“SUMMARY: Current state law does not link corporate income/excise tax rates to personal income tax rates. Measure reduces state’s maximum personal income tax rate and requires state’s corporate income/excise tax rates to equal state’s personal income tax rates. Current law also establishes separate excess revenue refunds for corporate income/excise taxpayers and personal income taxpayers when revenues received exceed certain estimates. Measure limits corporate income/excise taxpayers’ refund rate to personal income taxpayers’ refund rate for same biennium. Distributes increased revenues to schools/counties.”
As noted, petitioner challenges the caption, result statements, and summary for each of the five ballot titles certified by the Attorney General. Petitioner argues that the ballot titles are misleading and inaccurate and, therefore, fail to comply substantially with the requirements of ORS 250.035(2) to (5). After review, we are not persuaded by those arguments.
ORS 250.035(2)(a) requires that the ballot title for a state initiative measure contain a “caption of not more than 10 words that reasonably identifies the subject matter” of the proposed measure. The certified ballot titles for proposed initiatives 58, 59, 60, 64, and 67 each include a caption of not more than 10 words. Each caption “reasonably identifies” the subject matter of its respective proposed initiative.
ORS 250.035(2)(b) and (c) require that the ballot title for a state initiative measure contain “simple and understandable statements of not more than 15 words that describe the result if the state measure” is approved and the [222]*222result if the measure is rejected. The result statements must be written, if possible, in such a way that the language of the “yes” and “no” statements is “parallel.” ORS 250.035(3); Mannix v. Kulongoski, 323 Or 485, 494, 918 P2d 839 (1996). In addition, the “yes” and “no” statements must correspond, respectively, to affirmative and negative voter responses to the proposed measure. ORS 250.035(4) and (5). The certified ballot titles for proposed initiatives 58,59, 60,64, and 67 each contain “yes” and “no” result statements of not more than 15 words, written so that the language of the “yes” and “no” statements for each measure is “parallel,” and so that the “yes” and “no” statements correspond, respectively, to affirmative and negative voter responses to each proposed initiative measure.
Finally, ORS 250.035(2)(d) requires that the ballot title for a state initiative measure include a “concise and impartial statement of not more than 85 words summarizing the measure and its major effect.” The certified ballot titles for proposed initiatives 58, 59, 60, 64, and 67 contain such a summary of not more than 85 words, which provide an impartial statement of the major effect of the corresponding proposed initiative.
Based on the foregoing analysis, we conclude that the ballot titles certified by the Attorney General for the five proposed initiatives substantially comply with the requirements of ORS 250.035(2) to (5). ORS 250.085.
Petitioner also contends that, “[b]ecause of the resemblance between Initiative Nos. 58, 59, 60, 64, and 67, any formally sufficient ballot titles for the measures necessarily will resemble the other ballot titles” and that those titles therefore fail to comply with ORS 250.035(6). ORS 250.035(6) provides:
“To avoid confusion, a ballot title shall not resemble any title previously filed for a measure to be submitted at that election.”
Petitioner asserts that ORS 250.035(6) “prohibits outright the certification of any ballot title that ‘resembles’ any title previously filed for a measure” and that, because of that prohibition, this court should decline to certify ballot titles for [223]*223proposed initiatives 59, 60, 64, and 67, and order that the proposed initiatives not be circulated.
In order to resolve the issues presented by petitioner’s arguments under ORS 250.035(6), we must interpret that statute. The current wording of the statute was adopted by the legislature in 1995,2 and its interpretation is a matter of first impression.
In interpreting a statute, this court’s task is to discern the intent of the legislature. PGE v. Bureau of Labor and Industries, 317 Or 606, 610, 859 P2d 1143 (1993). The starting point for interpreting the statute is its text and context. Id. at 610-11. Words of common usage should be given their “plain, natural and ordinary meaning.” Id. at 611. Context includes earlier versions of the same statute. Krieger v. Just, 319 Or 328, 336, 876 P2d 754 (1994).
The wording of ORS 250.035(6) indicates that any prohibition, unconditional or otherwise, is relevant only if a certified ballot title “resembles” any previously filed ballot title. ORS 250.035(6). “Resemble” means “to be like or similar,” so as to suggest another or to give the appearance of another. Webster’s Third New Int’l Dictionary, 1930 (unabridged ed 1993). Also, by its terms, ORS 250.035(6) prohibits certification of only a ballot title that resembles a previously filed ballot title.
We reject petitioner’s argument with regard to the certified ballot titles for proposed initiatives 60 and 67, because those certified ballot titles do not “resemble” each other, nor do they “resemble” the certified ballot title for proposed initiative 58. Because the certified ballot titles for proposed initiatives 60 and 67 resemble neither each other nor the certified ballot title for proposed initiative 58, the standard set by ORS 250.035(6) is not implicated with respect to those proposed initiatives.
The ballot titles for proposed initiatives 59, 64, and 67 all closely resemble each other. Indeed, the three ballot titles are nearly identical: all three captions are identical, the “yes” and “no” results statements are identical for each of the [224]*224three proposed initiatives, and there are only minor differences between the summaries. We conclude that there is a strong resemblance among the Attorney General’s certified ballot titles for proposed initiatives 59, 64, and 67. Because of that resemblance, the court must decide whether, as petitioner contends, ORS 250.035(6) “prohibits outright the certification of any ballot title that ‘resembles’ any title previously filed for a measure.” That requires us to further interpret ORS 250.035(6).
The interpretative challenge with respect to ORS 250.035(6) lies in determining the meaning of the phrase “[t]o avoid confusion.” If the statute were written without that prefatory phrase, it would be clear that the legislature intended a complete ban on the certification of a ballot title that resembled any previously filed ballot title for a measure to be submitted at the same election. ORS 250.035(6). However, in interpreting a statute, this court should neither insert what has been omitted by the legislature nor omit what the legislature has inserted. Michels v. Hodges, 326 Or 538, 544, 956 P2d 184 (1998); PGE, 317 Or at 611 (citing ORS 174.010). The phrase “[t]o avoid confusion” could be interpreted as stating a legislative object or purpose. With that interpretation, the complete statutory text of ORS 250.035(6) would indicate that, in order to accomplish the legislative objective of avoiding confusion, the legislature has forbidden unconditionally the certification of any ballot title that resembles a previously certified title.
Alternatively, the phrase “[t]o avoid confusion” could be read as language of qualification, making conditional the ban on certification of a ballot title that resembles a previously filed ballot title. Under that interpretation, the statute would prohibit resemblance between or among ballot titles where such resemblance would cause voter confusion. The context of ORS. 250.035(6) supports the latter interpretation. Former ORS 250.035(2), the predecessor statute to ORS 250.035(6), expressed such a conditional prohibition on the certification of a ballot title that resembled a previously certified ballot title:
“The ballot title shall not resemble, so far as probably to create confusion, any title previously filed for a measure to be submitted at that election.” (Emphasis added.)
[225]*225Former ORS 250.035(2) was clearly conditional, and this court interpreted it accordingly. In Rooney v. Kulongoski (Elections Division #13), 322 Or 15, 902 P2d 1143 (1995), this court determined that former ORS 250.035(2) allowed certification of two similar ballot titles if such certification did not create a risk of voter confusion (indeed, where proposed initiative measures are very similar or nearly identical, there may be a great risk of voter confusion created by the certification of different ballot titles). 322 Or at 46, 48, 51.
In the construction of amendatory acts, such as the one under consideration here, it is presumed that material changes in the language of the statute create material changes in meaning. At the same time, it is presumed that such changes in meaning do not go further than is expressly declared or necessarily implied. Fifth Avenue Corp. v. Washington Co., 282 Or 591, 597-98, 581 P2d 50 (1978). The legislature may have meant ORS 250.035(6) to materially change the meaning of the words in former ORS 250.035(2); however, because the wording of ORS 250.035(6) is ambiguous, it is not possible to determine from an examination of the text and context of the new statute either the nature or the extent of the intended change, if any.
When the intent of the legislature is not clear after an examination of the text and context of a statute, the court next considers the legislative history of the statute in order to inform the court’s inquiry into legislative intent. PGE, 317 Or at 611-12. Unfortunately, there is no legislative history that sheds light on the legislature’s intent regarding ORS 250.035(6).
Where no legislative history exists, this court will resort to general maxims of statutory construction, PGE, 317 Or at 612, including the maxim that where no legislative history exists the court will attempt to determine how the legislature would have intended the statute be applied, had it considered the issue. Westwood Homeowners Assn., Inc. v. Lane County, 318 Or 146, 158, 864 P2d 350 (1993) (citing PGE, 317 Or at 612), adhered to as modified 318 Or 327, 866 P2d 463 (1994).
Were we to read ORS 250.035(6) as an unconditional ban on the certification of ballot titles that resemble each [226]*226other, as petitioner urges us to do, we would have to conclude that the legislature intended to force this court to resolve a conflict between two irreconcilable results. On the one hand, certification by this court of the Attorney General’s certified ballot titles for proposed initiatives 59,64, and 67 would meet the directive to certify accurate ballot titles for proposed initiatives, as required by ORS 250.085(5). On the other hand, that same act of certification would violate the supposed unconditional ban on the certification of a ballot title that resembles any previously filed ballot title for a proposed initiative to be submitted at the same election. There is no way to avoid the dilemma. Where the texts of two or more proposed initiative measures are very similar or nearly identical, no effort to eliminate the prohibited “resemblance” between accurate ballot titles through the use of synonyms and other linguistic devices can overcome the problem, because such efforts will simply produce “resemblance” in a slightly different form. The English language is flexible, but not so flexible as to permit the construction of truly different ballot titles that could at once both comply with ORS 250.085(5) and still avoid resemblance to the point that they also complied with ORS 250.085(6).
The correct analytical route for this court is to avoid the statutory interpretation that would produce irreconcilable conflict and, instead, to construe the statute according to the probable intention of the legislature, had it considered the issue. Westwood Homeowners Assn., 318 Or at 158; PGE, 317 Or at 612. Had the legislature actually addressed this problem, in all likelihood it would have authorized this court to certify accurate ballot titles, such as those certified by the Attorney General for proposed initiative measures 59, 64, and 67, even if those ballot titles resembled an earlier certified ballot title. We thus conclude that interpreting ORS 250.035(6) as a conditional ban on the certification of a ballot title that resembles a previously filed ballot title is what the legislature would have intended. This interpretation does the least violence to the interests of the legislature and the voters, in that it tends to facilitate an honest, clear, and reasonably simple procedure for certifying an initiative petition ballot title.
[227]*227We hold that ORS 250.035(6) does not prohibit unconditionally all resemblance between or among ballot titles. Rather, the statute conditionally prohibits resemblance between or among ballot titles only where such resemblance would cause voter confusion.3 In other words, similar or identical ballot titles are appropriate when their similarities accurately reflect similarities between or among the measures under consideration. As this court held in Rooney, when proposed initiative measures are themselves very similar or nearly identical, there may be “too great a risk” of voter confusion created by the certification of different ballot titles. 322 Or at 46, 48, 51. We reject petitioner’s argument that the Attorney General’s certified ballot titles for initiatives 59, 64, and 67 should be invalidated and those measures not circulated.
We certify the Attorney General’s ballot titles for initiatives 58, 59, 60, 64, and 67.
Ballot titles certified. This decision shall become effective in accordance with ORAP 11.30(10).