(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. [2009 c.48 §2]