276.592 Taxation of facilities used by private individuals
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/or/ors-chapter-276/state-parking-facilities-and-carpools/276-592·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]