ORS 276.592: Taxation of facilities used by private individuals.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors276.html