Jeb Bush signs tax-exempt law for Bible theme park

June 20, 2006

(RNS) Florida Gov. Jeb Bush has signed into law a bill that would grant theme parks that display, exhibit, illustrate and interpret biblical manuscripts the same tax-exempt status as museums.

The law is the product of a four-year legal battle involving the Holy Land Experience, a live-action biblical museum in Orlando, developed by Zion's Hope, a nonprofit Christian ministry that oversaw it for its first four years.

Orange County Property Appraiser Bill Donegan wanted the park to pay almost $1 million in back taxes since 2001, when it opened. Donegan refused to give it full tax exemption because he questioned the purpose of the museum.

"I think Holy Land itself is religious, but I'm not convinced that it serves a religious purpose like a church. I guess we're going to have to find out the definition of a church. When you charge $30 for admission, is that a church?" Bill Donegan told the Associated Press.

Last year an Orange County Circuit Court ruled that the entire park couldn't be taxed because it is used predominantly for religious purposes, but Donegan appealed the decision.

Bush signed the bill, sponsored by State Sen. Daniel Webster, on Friday (June 16). Donegan then backed off from the legal fight.

"We're delighted for that, we don't want to dwell on the past. I hope that we can develop a good relationship with (Mr.) Donegan," said Dan Hayden, interim president for the Holy Land Experience.

Guests of the Holy Land Experience walk through a 15-acre walled city that depicts Israel during the life of Jesus. There are geographical replicas of historical sites and theatrical renditions of biblical events. Most notably, the park is home to a scriptorium where the oldest artifact is an approximately 4,350-year-old votive nail on which ancient Babylonian worshippers scribbled prayers to their gods.

The new law was a victory for Liberty Counsel, a national religious law firm that offered free legal assistance to the Holy Land Experience.

"Orange County sought to impose its own view of religious activities," said Mathew Staver, founder and chairman of Liberty Counsel. "And had it won, every religious ministry would be subject to the changing views of county officials searching for more tax revenue."

-- J. Edward Mendez