Court Says Ark Encounter Cannot Be Excluded From Kentucky Tax Incentives
This is from religionclause.blogspot.com which you can find here:
In Ark Encounter, LLC v. Parkinson, (ED KY, Jan. 26, 2016), a Kentucky federal district court, in a 71-page opinion, held that Kentucky improperly excluded a Noah’s Ark complex from participating in tax incentives provided by the state’s Tourism Development Act. The court summarized the facts and its holding as follows:
Rising on what was once farmland near the community of Williamstown, Kentucky, is what purports to be an exact replica of the ark that figures prominently in the Old Testament story of a great flood that covered the earth. The modern-day Noah that is constructing the replica hopes that its almost $100 million investment will produce a successful tourist attraction. At first, the Kentucky Tourism Cabinet, with the same hope, approved tax incentives for the project. But then, representatives of the Commonwealth, concerned that the project was going to “advance religion,” reversed course; the reason: providing the tax incentives would be contrary to the First Amendment protection from the state establishment of religion.
So, in essence, the question presented here is this: if a tourist attraction, even one that as described here “advances religion,” meets the neutral criteria for tax incentives offered by the Commonwealth of Kentucky, can the Commonwealth still deny the incentive for Establishment Clause reasons? This opinion is long but the answer to that question is short — no.
At the heart of the court’s lengthy opinion was the following:
The Commonwealth has forced [Ark Encounter] to choose between expressing its religious views on its own property at the theme park and receiving the tax rebate under the KTDA. Although Defendants are correct that “the mere non-funding of private secular and religious . . . programs does not burden a person’s religion or the free exercise thereof,” …, in this case the Commonwealth is funding the private secular programs while discriminating against the religious one because of its religiosity, which is a violation of the Free Exercise Clause.
AP reports on the decision. [Thanks to Tom Rutledge for the lead.]
UPDATE: Kentucky Gov. Matt Bevin’s office said on Jan. 27 that it will not appeal the court’s decision. (Cincinnati Enquirer).
You can learn more about this issue here.