Dogpatch USA, located in the Ozark Mountains of Arkansas, was a theme park based on Al Capp's comic strip, Li'l Abner. It closed its doors in 1993, and now, most of the parks lays in ruins. You can find out more about Dogpatch USA at Wikipedia.
These pictures were downloaded from the Underground Ozarks website. Additional pictures and information about this defunct theme park can be found there.