Oregon Statutes - Chapter 276 - Public Facilities - Section 276.592 - Taxation of parking facilities used by private individuals.

Any portion of the facilities used during the tax year for parking on a rental or fee basis to private individuals shall be subject to ad valorem taxation computed by determining that percentage that private use bears to the total use of the facilities. [Formerly 276.564; 1981 c.591 §5]

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Last modified: August 7, 2008