Does the Constitution forbid tax breaks for a religious theme park? Or does the Constitution require them? Those polar opposites are the competing views in the debate over Kentucky's Ark Encouter, which the state yesterday awarded $43 million in tax incentives over the next 10 years. Detractors argue the tax rebates are a violation of church-state separation and are threatening to sue. Supporters claim that to deny the application would have amounted to religious discrimination and could lead to a lawsuit from that direction.
The Lexington Herald-Leader has more on the underlying facts surrounding such incentives in Kentucky:
To receive the state tax rebate, tourism projects must be open more than 100 days a year, cost more than $1 million and attract at least 25 percent of visitors from out-of-state by their fourth year of operation.
The Ark Encounter project exceeds all of those requirements, said consultant Rob Hunden of Hunden Strategic Partners, the consulting firm that presented their findings to the tourism authority before the vote. The theme park will cost more than $172 million to build, be open year-round and attract more than 86.4 percent of its visitors from out-of-state, Hunden told the board.
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Rep. Darryl Owens, D-Louisville, has filed requests to the Tourism Arts and Heritage Cabinet about the Ark Encounter through the state's Open Records Act. Owens said Thursday that he has received some answers from the cabinet, but a May 2 letter in which he asked more questions about the origins of the project and how it was approved for incentives have not been answered.
