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

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. NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED