Because this appeal arises from the circuit court's ORCP 21 dismissal of the action based on the asserted legal insufficiency of the allegations of petitioners' amended petition for writ of review, we describe the material facts assuming the truth of the factual allegations of that petition. See Gruetzke v. City of Gresham, 108 Or. App. 325, 329, 815 P.2d 228, rev den, 312 Or. 527 (1991). Mt. Hood Meadows owns and operates resort and recreational facilities.