SINGH v. WALT DISNEY PARKS AND RESORTS US, INC.

Case No. 5D18-2927.

RICK SINGH, AS PROPERTY APPRAISER, Appellant/Cross-Appellee, v. WALT DISNEY PARKS AND RESORTS US, INC., SCOTT RANDOLPH, AS TAX COLLECTOR, REEDY CREEK IMPROVEMENT DISTRICT, A POLITICAL SUBDIVISION OF THE STATE OF FLORIDA, AND LEON BIEGALSKI, ET AL., Appellees/Cross-Appellants.

District Court of Appeal of Florida, Fifth District.

Opinion filed June 19, 2020.


Attorney(s) appearing for the Case

John H. Pelzer , of Greenspoon Marder, LLP, Ft. Lauderdale, for Appellant/Cross-Appellee.

Ashley H. Lukis , of Gray Robinson, P.A., Tallahassee, and Thomas J. Wilkes and Rachael M. Crews , of Gray Robinson, P.A., Orlando, for Amicus Curiae, David Johnson , as Seminole County Property Appraiser.

Raoul G. Cantero and David P. Draigh , of White & Case LLP, Miami, and Robert E.V. Kelley, Jr. , and Patrick J. Risch , of Hill, Ward & Henderson, P.A., Tampa, for Appellee/Cross-Appellant Walt Disney Parks and Resorts U.S., Inc.

Ashley Moody , Attorney General, and Robert P. Elson , Senior Assistant Attorney General, Revenue Litigation Bureau, Office of the Attorney General, Tallahassee, for Appellee, Department of Revenue.

Steven R. Bechtel and James R. Lussier , of Mateer & Harbert, P.A., Orlando, for Appellee, Scott Randolph, as Orange County Tax Collector.

Robert S. Goldman , of Dean, Mead & Dunbar, Tallahassee, for Amicus Curiae, The Florida Restaurant & Lodging Association, Inc.

Jennifer R. Dixon and S. Brendan Lynch , of Lowndes, Drosdick, Doster, Kantor & Reed, P.A., Orlando, for Amicus Curiae, Central Florida Hotel & Lodging Association, Inc.


Rick Singh, as Property Appraiser of Orange County ("Appraiser") appeals the trial court's final order setting aside Appraiser's 2015 tax assessment of Walt Disney Parks and Resorts US, Inc.'s ("Disney") real property known as the Disney Yacht & Beach Club Resort ("the Property") and substituting a different tax assessment. Disney...

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