Oregon — State Statute

Oregon Revised Statutes Chapter 276 § 276.592 — Taxation of facilities used by private individuals

Oregon Revised Statutes Chapter 276 ·
Oregon Code § 276.592 · Enacted · Last updated March 01, 2026
Statute Text
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]
Plain English Explanation
This Oregon statute addresses Taxation of facilities used by private individuals. AI-powered analysis coming soon.
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This section of Oregon law addresses Taxation of facilities used by private individuals. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 276.592. Use this format in legal documents and court filings.
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