Statutes, codes, and regulations
Oregon Revised Statutes
Title 26 - PUBLIC FACILITIES, CONTRACTING AND INSURANCEChapter 276 - PUBLIC FACILITIES
STATE PARKING FACILITIES AND CARPOOLS
Section 276.592 - Taxation of facilities used by private individuals

ORS § 276.592

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 276.592 - Taxation of 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.

ORS 276.592

Formerly 276.564; 1981 c.591 §5