OAR 150-307-0070
Property Used for Public Park or Recreation
For property to qualify as an exempt public park or recreation site it must meet the standards for ownership and use.
# (1)
(1) Owner means a nonprofit corporation that owns or is purchasing the property and meets the requirements of ORS 307.115(2).
# (2)
(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 ordinance.
# (3)
(3) Use of the property is not considered 'public use' when:
(a) 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 activities.
(e) Entry is by invitation only from the owner.
(f) Entry is controlled by the desires of the owner.
(g) Entry contributes to the owner's financial interest.
# (4)
(4) 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 activities.
(c) Advertising public attendance to underwrite the cost of producing the owner's events.
(d) An activity which may financially benefit the owner.
# (5)
(5) 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.
Amendment history
Renumbered from 150-307.115(1), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-307-0010 · Real Property
- 150-307-0020 · Personal Property Definitions
- 150-307-0030 · Personal Property
- 150-307-0032 · Recalculation of maximum assessed value for partial…
- 150-307-0040 · Taxation of Property Associated with Mining Claims on…
- 150-307-0050 · Public Property Leased or Rented by Taxable Owner
- 150-307-0060 · Property Held Under Lease
- 150-307-0070 · Property Used for Public Park or Recreation
- 150-307-0080 · Guidelines for Exempt Port Property Subject to In Lieu…
- 150-307-0090 · Request For Computation of In Lieu Tax Payment
- 150-307-0100 · Strategic Investment Program
- 150-307-0120 · Review Required in Determining Exempt Status of Property…
- 150-307-0130 · Literary Institution Defined
- 150-307-0140 · Minimum Criteria Required in Determining Exempt Status…
- 150-307-0150 · Parsonage and Caretaker Residence Exemption Guidelines
- 150-307-0160 · Definition of Schools and Academies
- 150-307-0170 · Senior Center Property Exemption
- 150-307-0180 · Burial Grounds, Cemeteries, Crematories
- 150-307-0190 · Application Process for Property Tax Exemption
- 150-307-0200 · Property of Exempt Entities Leased to Other Exempt…
- 150-307-0210 · Property Tax Status of Alternative Energy Systems
- 150-307-0220 · Qualifications for Exemption of Indian Properties
- 150-307-0230 · Valuation of Summer Home Properties
- 150-307-0240 · Exception To Taxable Personal Property
- 150-307-0250 · Water Association Qualifications
- 150-307-0260 · Water Association Exemption Under ORS 307.210 Is…
- 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
- 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
- 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
- 150-307-0300 · Qualifications for Exemption for Privately Owned…
- 150-307-0320 · Definition of Elderly
- 150-307-0330 · Exemption Claim Procedures
- 150-307-0340 · Defining "Surviving Spouse” of a Veteran
- 150-307-0350 · Veteran’s Exemption for Surviving Spouse
- 150-307-0360 · Physician Certification of Disability for Exemption
- 150-307-0370 · Property to Which Veteran’s Exemption Applies
- 150-307-0380 · Transfer of Veteran’s Exemption to a Different Property…
- 150-307-0390 · Veterans Property Held in Trust
- 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
- 150-307-0410 · Oregon Active Military Service Member’s Exemption…