This brief can be accessed online through the Justia database.
Introductory text:
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 cross-appeals certain evidentiary rulings.
The dispute in this case began in 2015, when Appraiser’s tax assessment of the Property increased by 118% from the previous year’s assessment. Disney challenged that assessment, and the trial court held a non-jury trial. For the reasons discussed herein, we reverse and remand.