Even if the applicant is able to make the 75-foot tower look like a giant artificial <br />tree, this will not disguise that fact that it is a fake tree and little more than a <br />massively tall artificial construct in the middle of a tranquil residential <br />neighborhood park system dominated by the Amazon Creek corridor. Seeing a <br />fake tree and realizing that the natural views you had been enjoying have been <br />wantonly degraded and compromised would significantly detract from the <br />enjoyment and appeal of this area. <br /> <br />Another natural characteristic of this south hills area is Kincaid Park, which is <br />directly across the road from the proposed cell tower site. This small <br />neighborhood park is another area where people enjoy the natural views and <br />qualities of the Amazon Creek corridor. This park serves many local families and <br />provides extra recreation area for school children at Charlemagne Elementary <br />School, which is located right next to the park. The proposed 75-foot cell tower <br />would be highly visible from Kincaid Park and would detract from enjoyment of <br />the natural characteristics of this area. <br />‘••oˆƒšš‡’–‹‘‹ˆ‘™‡”‹•’’”‘˜‡† <br /> <br />The siting of a cell tower on church property is a commercial enterprise which will <br />result in the loss of any tax exemption on that part of the property used for this <br />purpose, as stated in ORS 307.140 (below). <br /> <br />Oregon Revised Statutes § 307.140 <br />Property of religious organizations. Upon compliance with ORS 307.162 <br />(Claiming exemption), the following property owned or being purchased <br />by religious organizations shall be exempt from taxation: <br />(1) All houses of public worship and other additional buildings and <br />property used solely for administration, education, literary, <br />benevolent, charitable, entertainment and recreational purposes by <br />religious organizations, the lots on which they are situated, and the <br />pews, slips and furniture therein. However, any part of any house of <br />public worship or other additional buildings or property which is kept <br />or used as a store or shop or for any purpose other than those stated <br />in this section shall be assessed and taxed the same as other taxable <br />property. <br /> <br />In addition to the area on which the tower and its ancillary facilities are directly <br />located, there is the parking and access areas required to service the facilities. <br /> <br />Fodor & Associates - Page 16 <br />