Current through Register Vol. 61, No. 4, April 1, 2022
For property to qualify as an exempt public park or recreation
site it must meet the standards for ownership and use.
(1) Owner means a nonprofit corporation that
owns or is purchasing the property and meets the requirements of ORS
(2) "Public use" means the
property is open and available to all the people for lawful common uses without
discrimination, limitations or restrictions other than those imposed by law or
Use of the property
is not considered 'public use' when:
Access is limited to persons paying a fee.
(b) Access is refused to persons who are
unable to pay a fee.
(c) Access is
restricted to events or activities determined by the owner.
(d) Access is limited due to the owner's
(e) Entry is by
invitation only from the owner.
(f) Entry is controlled by the desires of the
(g) Entry contributes to
the owner's financial interest.
The following do not constitute public
use and recreation:
(a) The owner sponsoring
special events for public attendance.
(b) A mere byproduct of the owner's
(c) Advertising public
attendance to underwrite the cost of producing the owner's events.
(d) An activity which may financially benefit
Nonqualifying activities of public park or recreation property includes and is
not limited to: commercial business, industry, or trade, and income producing
projects or ventures.
Admin. R. 150-307-0070
RD 6-1994, f.
12-15-94, cert. ef. 12-30-94; Renumbered from 150-307.115(1),
53-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS