AMY MERCADO, AS PROPERTY APPRAISER
v.
WALT DISNEY PARKS AND RESORTS US, INC., SCOTT RANDOLPH, AS TAX COLLECTOR AND JIM ZINGALE, AS EXECUTIVE DIRECTOR OF THE FLORIDA DEPARTMMENT OF REVENUE
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The circuit court's judgment in the property tax dispute was affirmed.
Amy Mercado, as Property Appraiser, appealed a circuit court decision involving Walt Disney Parks and Resorts U.S., Inc., Orange County Tax Collector …
The full statement of facts, procedural history, and disposition for this case are member content.
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SIXTH DISTRICT COURT OF APPEAL
STATE OF FLORIDA
Case No. 6D2024-2140 Lower Tribunal No. 2016-CA-005297-O
AMY MERCADO, as Property Appraiser, Appellant,
V.
WALT DISNEY PARKS AND RESORTS U.S., INC., SCOTT RANDOLPH, as Orange County Tax Collector, and JIM ZINGALE, as Executive Director of the Department of Revenue, Appellees.
Appeal from the Circuit Court for Orange County. Thomas W. Turner, Judge.
September 8, 2026
PER CURIAM.
AFFIRMED.
SMITH, MIZE and GANNAM, JJ., concur.
Kenneth P. Hazouri, of de Beaubien, Simmons, Knight, Mantzaris & Neal, LLP, Orlando, for Appellant.
Raoul G. Cantero and David W. Rifkin, of White & Case LLP, Miami, and Alan Lawson and Anthony J. Sirven, of Lawson Huck Gonzalez, PLLC, Tallahassee, for Appellee, Walt Disney Parks and Resorts, U.S., Inc.
James Uthmeier, Attorney General, Tallahassee, and Timothy E. Dennis, Chief Assistant Attorney General, Tallahassee, and Thomas A. Pratt, Assistant Attorney General, Orlando, for Appellee, Jim Zingale, as Executive Director of the Department of Revenue.
No Appearance for Appellee, Scott Randolph, as Orange County Tax Collector.