SINGH v. WALT DISNEY PARKS & RESORTS US

Case No. 5D18-2927.

325 So.3d 124 (2020)

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 August 7, 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.


ON AMENDED MOTION FOR REHEARING

We grant Appellant's Amended Motion for Rehearing, withdraw our previous opinion, and substitute this opinion in its place.

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...

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