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Fla. Christian Theme Park Dodges Property Tax

POSTED: 1:40 pm EDT July 12, 2005
UPDATED: 1:49 pm EDT July 12, 2005

A Florida judge has ruled in favor of a Christian theme park seeking an exemption from property taxes.

The Holy Land Experience in Orlando is operated by a nonprofit, nondenominational Christian ministry called Zion's Hope, which is devoted to converting Jews to Christianity.

It had been granted only limited exemptions for administrative and education facilities.

The Orange County Property Appraiser's office had denied the group's broader request in 2001, arguing the park was a tourist attraction rather than a church.

But Judge Cynthia MacKinnon said all of the park is tax-exempt.

In her ruling, the judge said Zion's Hope is using The Holy Land Experience "to spread what it considers to be God's word."

The park features scenes from ancient Jerusalem and biblical settings complete with costumed characters.

The $16 million, 15-acre park opened in 2001.



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