2017 ORS 276.592¹
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]

See annota­tions under ORS 276.564 in permanent edi­tion.

1 Legislative Counsel Committee, CHAPTER 276—Public Facilities, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors276.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 276, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano276.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.