Christian theme park wins lawsuit over tax exemption

[Soldier4Christ]

Saturday, July 23, 2005
By The Associated Press

ORLANDO, Fla. — A circuit court judge has ruled in favor of full tax exemption for the Holy Land Experience, a Christian theme park.

The park was developed by a nonprofit ministry called Zion’s Hope. It was granted only limited exemptions for administrative and education facilities. The Orange County Property Appraiser’s office denied the group’s broader exemption request, arguing the park was a tourist attraction, not a church.

Judge Cynthia MacKinnon has ordered full exemption, saying Zion’s Hope “is using the property to spread what it considers to be God’s word to many people ...,” whereas the purpose of, say, Disney World “is indisputably to make money.”

MacKinnon said the park’s $35 admission didn’t preclude it being a nonprofit because museums charge fees as well.

She ruled that Orange County violated the group’s due process rights by failing to explain why it denied exemptions.

Orange County Property Appraiser Bill Donegan said his office may appeal.