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(a) To qualify for exemption from the taxes prescribed in section 60-3, off-street parking facilities shall be located so that the major point of pedestrian access to the facilities is within five hundred (500) feet walking distance of the entrance to the establishment to be served by such facilities, provided that if the off-street parking facilities are located at a greater distance, only the land upon which the off-street parking facilities are located shall be entitled to exemption.
(b) To qualify for exemption and continue to be qualified, no off-street parking facilities shall be encroached upon by buildings or storage or devoted to any use which interferes with their unrestricted use as off-street parking spaces. (Mont. Co. Code 1965, § 44-8; 2016 L.M.C., ch. 8, § 1.)