That post was about the issue of Ham personally profiting,
despite the park being a non-profit.
Based upon the situation of disputing the level of property taxation
the park faces, it's safe to say that it isn't exempt from property taxes,
perhaps because it's a theme park.
(Were it exempt, there'd be no suit over the assessment, he.)
Some info about property tax exemption...
Do Nonprofit Organizations Pay Property Taxes?
Excerpted....
Property Taxes
Organizations that qualify for federal tax-exempt status are, by law, exempt from paying property taxes in all 50 states. The value of the exemption depends on the size and nature of the real estate that the nonprofit owns. A community food bank operating out of a small suburban warehouse may save a few thousand dollars a year, while a large urban hospital may save much more. Property taxes vary by region, so a property tax exemption in states such as California or New York is more valuable than an exemption in Louisiana, which has one of the nation's lowest property tax rates.