Section 24.355 - Applicability to judgments(1) Except as provided in subsection (2) of this section, ORS 24.350 to 24.400 apply to a foreign-country judgment to the extent that the judgment: (a) Grants or denies recovery of a sum of money; and(b) Under the law of the foreign country where rendered, is final, conclusive and enforceable.(2) ORS 24.350 to 24.400 do not apply to a foreign-country judgment, even if the judgment grants or denies recovery of a sum of money, to the extent that the judgment is: (a) A judgment for taxes;(b) A fine or other penalty; or(c) A judgment for divorce, support or maintenance, or other judgment rendered in connection with domestic relations.(3) A party seeking recognition of a foreign-country judgment has the burden of establishing that ORS 24.350 to 24.400 apply to the foreign-country judgment.