Rosenthal argues his $16 million, 15-acre property is exempt from paying an estimated $300,000 to $500,000 in annual property taxes because the real estate houses Zion's Hope Inc., a not-for-profit ministry.

The judge is giving Rosenthal 20 days to amend the suit. The tax year in dispute is for 2001 but the judge's final ruling will affect Holy Land Experience's taxes for future years. The attraction opened in February 2001.

Rosenthal is suing the county and Donegan because the property appraiser ruled last fall that only the 8.57-acre portion of the ministry's church sanctuary is exempt from taxes. But the remaining 6.43 acres, which displays the ministry's museum and exhibits, is assessed at $1.2 million and must pay taxes. The 6.43 acres has a market value of $186,625 per acre or about $4.28 per sf.