TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, July 13, 2005

Religious Theme Park Exempt from Florida Property Tax

Holy_landThe Holy Land Experience theme park in Orlando, Fla., has won a 4-year legal battle to be exempted from property tax based on its religious nature.  According to the UPI story:

In her ruling, Circuit Judge Cynthia MacKinnon sided with Zion's Hope, pointing out that the non-profit company produces and distributes biblical cassettes, videos, books and CDs; publishes a religious magazine; broadcasts a syndicated radio show; and supports missionaries in Israel. But Orange County Property Appraiser Bill Donegan said Holy Land bears more resemblance to a theme park than a religious ministry. "None of those that I know of charge $30 admission," Donegan said. "It's a business."

(Thanks to reader Ben Cunningham for the tip.)

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