The religious organization building a massive Noah’s Ark theme park in Kentucky recently won a legal battle over the state’s refusal for a potential tax incentive worth millions. A federal judge ruled last month that state officials had violated the builders’ First Amendment rights by refusing them certain sales tax tourism incentives that could have helped them save up to $18 million.
In his ruling, United States District Judge Gregory Van Tatenhove noted that Kentucky’s Tourism Cabinet could not exclude the attraction from tax incentives based on its religious message and purpose. Even though the state had initially lauded the project initiated by Answers in Genesis (AiG), it later reversed its stance in 2014.
AiG founder Ken Ham described the ruling as a victory for the free exercise of religion in America.
“The state gave us no choice but to bring this legal action,” Ham said in a release. “We, along with our attorneys, tried for many months to show these officials why their actions were blatantly violating our rights under the federal and state constitutions.”
State tourism officials under former Governor Steve Beshear said that they decided to block the $90 million tourist attraction from tax incentives in 2014 after discovering certain statements on AiG’s website that indicated the theme park would serve as an extension of the religious organization’s ministry.
Beshear was later succeeded by Republican Governor Matt Bevin, who said that he supports tax incentives for the Noah’s Ark theme park. AiG went on to file its federal lawsuit in February the following year. Lawyers for AiG argued during a court hearing in July that the builders should not have to face discrimination for tax incentives just because the theme park has a religious theme. They also sought a temporary injunction against Kentucky.
While offering his ruling, Tatenhove wrote, “Because the tourism incentive is neutral, has a secular purpose, and does not grant preferential treatment to anyone based on religion, allowing (Answers in Genesis) to participate along with the secular applicants cannot be viewed as acting with the predominant purpose of advancing religion.”
The tax incentive in question allows big tourism projects in Kentucky to recover 25 percent of all development costs through sales tax rebates.
Just before Tatenhove’s ruling, the religious organization at the center of this controversy decided to open an online ticketing system to help manage the millions of requests that it has been receiving from Christians to tour the life-size recreation of Noah’s Ark titled Ark Encounter. With over 1.4 million visitors expected to turn up for the tour, tickets are being sold separately for daytime and evening visits for the first 40 days of opening, starting July 7. The 40 days and 40 nights concept reflects the total duration it rained for while Noah along with his family members and representatives of the animal kingdom sought refuge in his ark, as suggested by Genesis 7.
Builders of Ark Encounter, which is situated south of Cincinnati, are still busy constructing the internal exhibits even though the external shell has been largely completed. The theme park’s primary attraction is the largest timber frame structure in the world, standing 510 feet long as it is in keeping with the ark’s dimensions mentioned in the Bible.
Ham said, “I am eagerly looking forward to the educational and evangelistic opportunity the Ark will be for so many thousands of guests expected to visit daily during the first 40 days and nights. … Today, we don't need another Ark to save animals and people from a global Flood. … But we do need another kind of Ark, to take people on what we are calling a 'voyage of discovery.'”
The ark is expected to accommodate approximately 16,000 guests each day. For the first 40 days, visitors would be able to buy daytime tickets that are valid from 9 am to 4 pm and evening tickets that are valid from 5 pm until midnight. Both timings have different experiences to offer visitors. Tickets have been priced $40, $28 and $31 for adults, children and senior citizens respectively.
As of now, more than $88 million of the needed $92 million has been raised through donations, bonds and memberships. It has been speculated that thousands of new jobs would be made available at and near Ark Encounter, with new hotels and other businesses already working on their business plans.
Photo Credits: Gannett
