Oregon Department of Revenue

Rule Rule 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.


Owner means a nonprofit corporation that owns or is purchasing the property and meets the requirements of ORS 307.115 (Property of nonprofit corporations held for public parks or recreation purposes)(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.


Use of the property is not considered ‘public use’ when:


Access is limited to persons paying a fee.


Access is refused to persons who are unable to pay a fee.


Access is restricted to events or activities determined by the owner.


Access is limited due to the owner’s activities.


Entry is by invitation only from the owner.


Entry is controlled by the desires of the owner.


Entry contributes to the owner’s financial interest.


The following do not constitute public use and recreation:


The owner sponsoring special events for public attendance.


A mere byproduct of the owner’s activities.


Advertising public attendance to underwrite the cost of producing the owner’s events.


An activity which may financially benefit the owner.


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.

Last accessed
Jun. 8, 2021