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2025 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 276 - Public Facilities
Section 276.592 - Taxation of facilities used by private individuals.
Universal Citation:
OR Rev Stat § 276.592 (2025)
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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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