Filing # E-Filed 06/17/ :34:36 AM

Transcription

1 Filing # E-Filed 6/17/216 9:34:36 M IN THE CIRCUIT COURT OF THE NINTH JUDICIL CIRCUIT IN ND FOR ORNGE COUNTY, FLORID CIVIL DIVISION WLT DISNEY PRKS ND RESORTS US, INC., a Florida corporation, Plaintiff, Case No.: vs. Division: RICK SINGH, as Property ppraiser; SCOTT RNDOLPH, as Tax Collector; REEDY CREEK IMPROVEMENT DISTRICT, a political subdivision of the State of Florida, and LEON BIEGLSKI as Executive Director of the Florida Department of Revenue, Defendants. COMPLINT Plaintiff, WLT DISNEY PRKS ND RESORTS US, INC., a Florida corporation, sues Defendant, RICK SINGH as Property ppraiser ("ppraiser"), SCOTT RNDOLPH as Tax Collector ("Collector"), REEDY CREEK IMPROVEMENT DISTRICT, a political subdivision ("RCID") and LEON BIEGLSKI ("Biegalski"), as Executive Director of the Florida Department of Revenue, and alleges: 1. This is an action to contest ad valorem tax assessments for the tax year 215 and this Court has jurisdiction pursuant to Chapter 194, Florida Statutes, and article V, sections 5 and 2 of the Florida Constitution. 2. Plaintiff is a Florida corporation.

2 3. ppraiser is sued herein in his official capacity and is a necessary party to the action pursuant to section (2), Florida Statutes. 4. Collector is sued herein in his official capacity and is a necessary party to the action pursuant to section (3), Florida Statutes. 5. RCID is a political subdivision of the State of Florida and is sued as a collector and recipient of ad valorem taxes on the Subject Property. RCID has opted to collect its share of the taxes resulting from the assessments of the Subject Property rather than using the Tax Collector for this duty. 6. Defendant Biegalski is sued in his official capacity as Executive Director of the Florida Department of Revenue and is a necessary party to this action pursuant to section (5), Florida Statutes. 7. Plaintiff is the owner of certain real property located in Orange County, Florida, identified by ppraiser on the tax roll as Parcel No / Parcel No / Parcel No / Parcel No / No / Parcel No / and Parcel No / hereinafter referred to as the "Subject Property." 8. ppraiser estimated the just and assessed value of the Subject Property for ad valorem purposes as follows: 2

3 Parcel No. just Value ssessed Value $27,52,563 $5,592, $19,531,847 $6,563, $1,56, $844, $7,722, $617, $8,574,39 $911, $2,23,492 $36, $2,85,351 $555,884 hereinafter the ("assessments"). 9. The Value djustment Board subsequently reduced certain Parcels as follows: Parcel No. Just Value ssessed Value $15,, $5,592, $15,597,5 $6,563, $8,5, $844, $3,5, $617, $829,36 $555,884 hereinafter the ("revised assessments"). 1. Plaintiff has paid the taxes which have been assessed in full, pursuant to section (3)(4), Florida Statutes. Plaintiff s Composite Exhibit. Copies of the receipts are attached hereto as 3

4 11. Plaintiff has performed all conditions precedent which is required to be performed by Plaintiff in establishing its right to bring this action. Specifically, this action has been filed within the time period prescribed by section (2) Florida Statutes. 12. ppraiser failed to comply with section , Florida Statutes and professionally accepted appraisal practices in assessing the Subject Property. 13. The assessments do not represent the just value of the Subject Property as of the lien date because they exceed the market value and therefore violates article VII, section 4 of the Florida Constitution. WHEREFORE, Plaintiff demands that this Court take jurisdiction over this cause and the parties hereto; enter an order setting aside both the assessments and revised assessments on the Subject Property as excessive; establish the proper just and assessed values for the Subject Property in accordance with the Constitution of the State of Florida and section , Florida Statutes; direct the Collector and RCID to cancel the original bills and issue new tax bills in said reassessed amounts; and finally, to award Plaintiff its costs incurred in bringing this action pursuant to section , Florida Statutes, and award such other general relief as may be just and equitable.,y)robert E. V. Kelley, Jr. Florida Bar No HILL, WRD & HENDERSON, P.. 11 E. Kennedy Boulevard, Suite 37 Tampa, FL 3361 rob.kelley@hwhlaw.com relitrevk@hwhlaw.com (813) FX (813) 4 ttorneys for Plaintiff

5 Scott Randolph, Tax Collector 215 REL ESTTE ESCROVVCODE V Nov/215 Feb/216 7 BY MILLGECODEi lifill 1111 II ll III I X THT PRT OF THE SW1/4 OF SEC 26 Dec/215 MRCH GROSS TX _24-27 LYING SLY OF THE RCID II I Ill m o CNL ND THT PRT OF THE SE u Jan/216 INTEREST/DV N, DECRESE SSESSMENT SITUS muss 791 BLCK LKE RD BY LKE 3283 LKE BUEN VIST, FL PID $151, /25/215 PO Box 5451 Orlando FL To pay by credit card, call or visit fee will be charged by Point and Pay for this service. Make checks payable to Scott Randolph, Tax Collector PO Box 5451 Orlando FL Scott Randol ph, Tax Col 1 ector RETIN FOR YOUR RECORDS 215 REL ESTTE : TTNTX DEPT THT PRT OF THE SW1/4 OF SEC LYING SLY OF THE RCID CNL ND THT PRT LKE BUEN VIST, FL OF THE SE SITUS DDRESS 791 BLCK LKE RD BY LKE 3283 Receipt will be mailed upon request. STTE SCHOOL 15,, 8,594 14,991, $74,57.29 LOCL SCHOOL 15,, 8,594 14,991, $48,692.9 GEN COUNTY 5,592,14 8,594 5,583, $24,76.79 BY LKE 5,592,14 8,594 5,583, $5,645.4 LIBRRY 5,592,14 8,594 5,583, $2,92.67 SFWM 5,592,14 8,594 5,583, $1, TOTL MILLGE': *DOLLRSPERSa tx)of 14.3J3, I D VLOREM TOTL: /1 TXBLEVLUE $157,68. LINTIFPSV EXHIBIT,.,-sofkS NON-D VLOREM TOTL: $.) $157,68.9 ORNGE COUNTY NOTICE OF U V-LONtM TXES ND MILEGE CODE SSESSED VLUE EXEMPTIONS L.I.S. EXEMPTION TXBLE VLUE 7 BY 5,592,14 8,594 5,583,42 Nov/215 Dec/215 Jan/216 Feb/216 MRCH GROSS TX INTEREST/DV ESCROW CODE

6 Scott Randolph, Tax Collector 215 REL ESTTE ESCROWCODE MILLGECODE 7 BY III III II II II II II I 1 I I III I Dec/215 MRCH GROSS TX THT PRT OF SECTION li I V Nov/215 Feb/ X THT PRT OF SECTION & m o KNOWN S THE TOLL BOOTH ND 9 m Jan/216 INTEREST/DV r DECRESE SSESSMENT WM ORBS WORLD DR BY LKE 3283 LKE BUEN VIST, FL PID $161, /25/215 PO Box 5451 Orlando FL To pay by credit card, call or visit fee will be charged by Point and Pay for this service. Make checks payable to Scott Randolph, Tax Collector PO Box 5451 Orlando FL Scott Randolph, Tax Collector RETIN FOR YOUR RECORDS 215 REL ESTTE TTN: TX DEPT THT PRT OF SECTION & THT PRT OF SECTION KNOWN S THE TOLL LKE BUEN VIST, FL BOOTH ND SITUS DDRESS WORLD DR BY LKE 3283 Receipt will be mailed upon request. STTE SCHOOL 15,597,5 o 15,597, $77, LOCL SCHOOL 15,597,5 o 15,597, $5,66.68 GEN COUNTY 6,563,37 o 6,563, $29,16.58 BY LKE 6,563,37 o 6,563, $6, LIBRRY 6,563,37 o 6,563, $2, SFWM 6,563,37 6,563, $2,33.65 TOTL MILLGE*: *DOLLRS PER $1 OF 14. 3J,.5/ 1 TXBLE VLUE D VLOREM TOTL: $168,713.6 NON-D VLOREM TOTL: $.) CODE SSESSED VLUE EXEMPTIONS L.I.S. EXEMPTION TXBLE VLUE 7 BY 6,563,37 6,563,37 Nov/215 Dec/215 Jan/216 Feb/216 MRCH GROSS TX INTEREST/DV ESCROW CODE

7 _ Scott Randolph, Tax Collector 215 REL ESTTE ESCROW CODE MILLGE CODE 7 LBVi Nova15 Feba I II 111 II II II 1111 II 1111 III Dec/215 MRCH GROSSTX SECTION LYING E OF E HI RI X THT PRT OF THE NE1/4 OF N O BUEN VIST DR & LYING SLY OF Jana16 INTERESPDV 15 SIMS I DDRESS 1 E BUEN VIST DR LKE BUEN VIST 3283 DECRESE SSESSMENT C/ WLT DISNEY WORLD CO LKE BUEN VIST, FL PID , /25/215 PO Box 5451 Orlando FL To pay by credit card, call or visit fee will be charged by Point and Pay for this service. Make checks payable to Scott Randolph, Tax Collector PO Box 5451 Orlando FL Scott Randolph, Tax Collector RETIN FOR YOUR RECORDS 215 REL ESTTE TTN : TX DEPT THT PRT OF THE NE1/4 OF SECTION LYING E OF E BUEN VIST DR & LYING SLY OF LKE BUEN VIST, FL SITUS DDRESS E BUEN VIST DR LKE BUEN VIST 3283 Receipt will be mailed upon request. STTE SCHOOL 8,5, 8,5, ,245. LOCL SCHOOL 8,5, 8,5, ,68. GEN COUNTY 844,96 o 844, $3, LK BUEN V 844,96 844, $ LIBRRY 844,96 844, $ SFWM 844,96 844, TOTL MILLGE*: I 'DOLLRSPER$1F TXBLE VLUE D VLOREM TOTL: $75,156.) NON-D VLOREM TOTL: $.) MILLGE CODE SSESSED VLUE EXEMPTIONS LIS EXEMPTION TXBLE VLUE 7 LBV 844,96 844,96 Nov/215 Dec/215 Jan/216 Feb/216 MRCH GROSS TX INTEREST/DV ESCROW CODE

8 Scott Randolph, Tax Collector 215 REL ESTTE Nov/215 1Jan/216 SITUS I I 7 BY j Feb/216 I NTEREST/DV DECRESE SSESSMENT THE W1/2 OF SEC LYING Dec/215 MRCH GROSS TX NWLY OF VICTORY WY PER OR,S413/898 (LESS BUEN VIST DR P WIRM 1321 E BUEN VIST DR BY LKE I fi I II MI ll II II 111 I III 11 11[1 I I I I LKE BUEN VIST, FL PID , /25/215 PO Box 5451 Orlando FL To pay by credit card, call or visit fee will be charged by Point and Pay for this service. Make checks payable to Scott Randolph, Tax Collector PO Box 5451 Orlando FL Scott Randolph, Tax Collector RETIN FOR YOUR RECORDS 215 REL ESTTE THE W1/2 OF SEC LYING NWLY OF VICTORY WY PER OR 5413/898 (LESS BUEN LKE BUEN VIST, FL VIST DR P SITUS DDRESS 321 E BUEN VIST DR BY LKE 3283 Receipt will be mailed upon request. D VL.OREM TXES STTE SCHOOL 3,5, 2,81 3,479, $17, LOCL SCHOOL 3,5, 2,81 3,479, $11,3.41 GEN COUNTY 617,485 2,81 596, $2,646.7 BY LKE 617,485 2,81 596, LIBRRY 617,485 2,81 596, SFWM 617,485 2,81 596, $ TOTL MILLGE': DOLLRS PER S1, OF TXBLE VLUE D VLOREM TOTL: I $32,276.8 ivaik7p VLOREM TOTL: $.) MILLGE CODE SSESSED VLUE EXEMPTIONS Ll.S. EXEMPTION TXBLE VLUE 7 BY 617, 485 2, , 675 Nov/215 Dec/215 Jan/216 Feb/216 MRCH GROSS TX INTEREST/DV ESCROW CODE

9 8,19 Scott Randolph, Tax Collector 215 REL ESTTE ESCROVVCODE 7 BY MILLGECODEi * Nov/215 Feb/ III HI 1E11 II II II II II IIII I Dec/215 MRCH GROSS TX _24-27 LYING SLY & ELY OF REEDY 111 I III Ill ll x THT PRT OF THE SE1/4 OF SEC 24 m O CREEK R/W & THT PRT OF T g Jan/216 INTEREST/DV 1 S1TUS 1 1 ORBS EPCOT CENTER DR BY LKE 3283 LKE BUEN VIST, FL PID $72, /25/215 PO Box 5451 Orlando FL To pay by credit card, call or visit fee will be charged by Point and Pay for this service. Make checks payable to Scott Randolph, Tax Collector PO Box 5451 Orlando FL Scott Randol ph, Tax Coll ector RETIN FOR YOUR RECORDS 215 REL ESTTE THT PRT OF THE SE1/4 OF SEC LYING SLY & ELY OF REEDY CREEK R/W & THT LKE BUEN VIST, FL PRT OF T SITUS DDRESS 1211 EPCOT CENTER DR BY LKE 3283 Receipt will be mailed upon request. STTE SCHOOL 8,574,39 8,19 8,566, $42, LOCL SCHOOL 8,574,39 8,19 8,566, $27, GEN COUNTY 911,46 93, $4,5.73 BY LKE 911,46 8,19 93, LIBRRY 911,46 8,19 93, $ SFWM 911,46 8,19 93, $32.75 I, "DOLLRSPERMOOOF TOTL MILLGE*: 14.3 I / D VLOREM TOTL: $75,974. TXBLE VLUE NONDVLOREMTOTL. $.C) MILLGE CODE SSESSED VLUE EXEMPTIONS L.I.S. EXEMPTION TXBLE VLUE 7 BY 911,46 8,19 93,27 Nov/215 Dec/215 Jan/216 Feb/216 MRCH GROSS TX INTEREST/DV ESCROW CODE

10 Scott Randolph, Tax Collector 215 REL ESTTE j 7 BY Nov/215 Feb/ I HMI II II fl H II III III IR X THT PRT OF THE SE 1/4 OF SEC Dec/215 MRCH GROSS TX ND THT PRT OF THE I III III II SW1/4 OF ND THT P O Jan/216 INTEREST/DV I maiss 1 BIRD RD BY LKE 3283 LKE BUEN VIST, FL PID $17, /25/215 PO Box 5451 Orlando FL To pay by credit card, call or visit fee will be charged by Point and Pay for this service. Make checks payable to Scott Randolph, Tax Collector PO Box 5451 Orlando FL Scott Randol ph, Tax Col 1 ector RETIN FOR YOUR RECORDS 215 REL ESTTE THT PRT OF THE SE 1/4 OF SEC ND THT PRT OF THE SW1/4 OF ND LKE BUEN VIST, FL THT P SITUS DDRESS BIRD RD BY LKE 3283 Receipt will be mailed upon request. STTE SCHOOL 2,23,492 2,23, $11,85.55 LOCL SCHOOL 2,23,492 2,23, $7, GEN COUNTY 36,566 36, $ BY LKE 36,566 36, LIBRRY 36,566 36, $13.7 SFWM 36,566 36, $12.98 n *DOLLRSPER$1.F TOTL MILLGE*: 14.3 / TXBLE VLUE D VL.OREM TOTL: $18,556. NON-D VLOREM TOTL: $.) MILLGE CODE SSESSED VLUE EXEMPTIONS LI.S. EXEMPTION TXBLE VLUE 7 BY 36,566 36,566 Nov/215 Dec/215 Jan/216 Feb/216 MRCH GROSS TX INTEREST/DV ESCROW CODE

11 Scott Randolph, Tax Collector 215 REL ESTTE ESCROWCODE MILLGECODE N 7 BY T Nov/215 Feb/ II III II II II II II II II H I Dec/215 MRCH GROSS TX SE1/4 OF SEC & THT 111 II 1 II I X THT PRT OF THE SW1/4 ND THE m PRT OF THE NE1/4 ND NW1/4 OF N Jan/216 INTEREST/DV T DECRESE SSESSMENT SIMS rnim FLORIDIN WY BY LKE 3283 LKE BUEN VIST, FL PID $9, /25/215 PO Box 5451 Orlando FL To pay by credit card, call or visit fee will be charged by Point and Pay for this service. Make checks payable to Scott Randolph, Tax Collector PO Box 5451 Orlando FL Scott Randolph, Tax Collector RETIN FOR YOUR RECORDS 215 REL ESTTE THT PRT OF THE SW1/4 ND THE SE1/4 OF SEC & THT PRT OF THE NE1/4 ND LKE BUEN VIST, FL NW1/4 OF SITUS DDRESS FLORIDIN WY BY LKE 3283 Receipt will be mailed upon request. STTE SCHOOL 829,36 829, $4, LOCL SCHOOL 829,36 829, $2, GEN COUNTY 555, , $2, BY LKE 555, , $562.5 LIBRRY 555, , $28.35 SFWM 555, , $ TOTL MILLGE*: DOLLRS PER $1, OF TXBLE VLUE N6144:VLaREM TOTL: $.) MILLGE CODE SSESSED VLUE EXEMPTIONS L.I.S. EXEMPTION TXBLE VLUE 7 BY 555, ,884 Nov/215 Dec/215 Jan/216 Feb/216 MRCH GROSS TX INTEREST/DV ESCROW CODE o