Marvin J. Rosenthal, president of Zion's Hope Inc., previously based in Philadelphia, wants to add a replica of Noah's Ark with live animals; an exhibit on creationism; and a 1,600-seat outdoor theater to the ministry's property at Conroy Road and Interstate 4 in south Orlando.

Rosenthal, a Baptist minister who converted from Judaism, didn't return a GlobeSt.com phone call and e-mail message that sought further details on the expansion. But construction industry estimators working in the south Orlando attraction submarket tell GlobeSt.com the project expects to be completed by year end 2004.

A $9.5 million mini-museum, housing 12,000 religious artifacts and manuscripts, is scheduled to open in August. Rosenthal borrowed the items from the estate of Robert D. Van Kampen, the late Chicago financier.

Rosenthal says in published reports the 15-month-old attraction has logged 300,000 visitors paying a one-time admission of $22, up from $17 when the venture first opened. He says the expansion will be funded by private individual donations, philanthropic foundations and conventional bank loans. The park's capacity is 1,000 visitors.

Rosenthal made headlines last August when he sued Orange County in state circuit court, arguing his property is exempt from paying $300,000 in annual property taxes because it is a not-for-profit museum, unlike nearby for-profit commercial attractions. The lawsuit is pending.

Property Appraiser Bill Donegan, a former county commissioner, retail property owner and real estate investor, disagreed.

Donegan ruled the ministry's church sanctuary on 8.57 acres is tax exempt. But the remaining 6.43 acres which displays the ministry's museum and exhibits is assessed at $1.2 million and must pay property taxes. The 6.43 acres has a market value of $186,625 per acre or about $4.28 per sf.

The $300,000 annual property tax bill facing Holy Land Experience compares with the average $78.2 million Walt Disney World pays annually; $28 million paid by Universal Orlando; and $5.3 million paid by SeaWorld, Orange County real estate records show.

Holy Land Experience ran into further controversy last November when the Actors Equity Association filed a complaint with the National Labor Relations Board. The entertainment employees union charged Rosenthal and his associates intimidated workers by threatening to close the park permanently if they signed with Actors Equity. That complaint is pending.