Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 276.592

Taxation of facilities used by private individuals

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      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. [Formerly 276.564; 1981 c.591 §5]