The developers are seeking state tax incentives under the Kentucky Tourism Development Act, which allows up to 25 percent of the cost of a project to be recovered, Courier-Journal said.

Atheist groups and church-state separation advocates noted that state involvement in the project may not appear to be right, but it does appear to be legal as state tax breaks are used to support tourism projects.

“It might not be discrimination, but it might not be a good idea,” Edwin Kagin, a Northern Kentucky attorney who is also the national legal director for the group American Atheists, told the Courier-Journal.