Donegan, who has won court battles over comparable tax exemptions with some of the region's biggest commercial real estate developers and investors over the past 10 years, is considering either appealing a July 11 ruling by Circuit Court Judge Cynthia MacKinnon to the Fifth Court of Appeal in Daytona Beach or filing a new suit against Zion's Hope Inc., the corporate owner of Holy Land, lawyers and county staffers familiar with the issue, tell GlobeSt.com.
Donegan and Holy Land representatives couldn't be reached by GlobeSt.com's publication deadline. But persons in several county departments familiar with the controversy tell GlobeSt.com Donegan sees a loophole in the county's property tax regulations if Holy Land's tax-exempt status is allowed to stand.
"He can see where other religious groups could start their own theme parks, charge admission and claim tax exemptions," an Orlando real estate lawyer not involved in the controversy tells GlobeSt.com. Holy Land charges a $30 admission and a $5 parking fee but its corporate parent has claimed the attraction is not in the business to make money, only to expose visitors to the stories of the Bible and Christianity.
At issue is the survival of Holy Land itself, people intimate with the park's financial position tell GlobeSt.com. The attraction reported to the IRS revenue of $8 million and total expenses of $8.5 million on its 2003 tax return.
In Orange County, Holy Land faces a four-year-old property tax total of $783,343 on property valued at $12.5 million, according to the property appraiser's office. Holy Land's new bill would bring the total tax owed to over $1 million, an amount that could force Zion's Hope Inc. to shut down the attraction, insiders tell GlobeSt.com.
Coinciding with the property appraiser's concerns over the tax-exempt issue is the resignation of Holy Land founder Marvin Rosenthal and his son, David Rosenthal, an assistant vice president. Stanley Rosenthal, Marvin's brother and a conference coordinator for the ministry, is also expected to leave, sources in a position to know tell GlobeSt.com. Scott R. Pierre, chairman of Zion's Hope Inc., confirmed the resignations.
The American Center for Law and Justice in Washington, DC and Orlando-based Liberty Counsel are Holy Land's law team. Orange County has spent $61,577 in legal costs to fight Holy Land to date, according to county records.
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