ACLJ Files Suit in Florida After Christian Ministry Denied Real Estate Tax-Exempt Status
(Orlando, FL) – The American Center for Law and Justice, an international public interest law firm, announced today it has filed a lawsuit in Florida state court against Orange County on behalf of a Christian ministry that operates The Holy Land Experience in Orlando contending that county officials are discriminating against the ministry by denying a request for exemption of property taxes.
“It is clear that Orange County is discriminatory in its treatment of The Holy Land Experience by denying the ministry an exemption for property taxes,†said Jay Sekulow, Chief Counsel of the ACLJ. “The ministry is not operated as a profit-making venture, but rather as a non-profit evangelistic ministry for the purpose of sharing the Gospel of Jesus Christ. To deny this ministry an exemption for property taxes is not only discriminatory but it also represents a constitutional violation by treating this religious ministry different than other similar organizations that have been granted a property tax exemption in Orange County. We are hopeful that the court will uphold the constitutional rights of our client in this important case.â€
The ACLJ – in conjunction with Liberty Counsel – filed suit today in the Circuit Court for the Ninth Judicial Circuit in Orlando on behalf Zion’s Hope Inc., a not-for-profit ministry that operates The Holy Land Experience, a living Biblical museum that conveys its religious message through teaching, preaching, dramatic enactments, special music and performances, and multi-media presentations – and the organization’s President and Chief Executive Officer, Reverend Marvin J. Rosenthal.
The suit contends that while officials in Orange County approved a request for tax exemption for the property that houses the sanctuary and administration building for Zion’s Hope, the county rejected a request for property tax exemption for two other parcels – including the tract of land where The Holy Land Experience is located. The suit contends that county officials discriminated against the ministry by denying the exemptions for the 2001 tax year because the county has granted exemptions for property used by other religious and non-religious organizations.
Zion’s Hope is a 501(c)(3) religious, educational, and charitable ministry that is recognized as exempt from federal income tax by the Internal Revenue Service and is also recognized as an exempt religious institution by the Florida Department of Revenue.
Sekulow said: “It is not proper for officials to deny tax exempt status to our clients – especially when the activities that take place on the property clearly meet the requirements of tax exempt organizations.â€
The suit names as defendants the Orange County Property Appraiser, the Orange County Tax Collector, and the Director of the Florida Department of Revenue. The suit contends the county’s action violates Florida law and Florida’s Constitution as well as the First and Fourteenth Amendments of the U.S. Constitution. The suit requests that the court reverse the decision of the county, grant full exempt status to the property, and determine that the ministry is not required to pay the tax bill.
The ACLJ is being assisted in this case by Mathew Staver, President and General Counsel of Liberty Counsel, an Orlando-based civil liberties public interest law firm. Liberty Counsel is serving as local counsel in the case.
The ACLJ is an international public interest law firm that specializes in constitutional law and religious liberty work. The ACLJ is headquartered in Virginia Beach, VA and its web site address is www.aclj.org.