In repeated public comments, the Governor declared that the laws do not
injure Disney because they simply make the company subject to the same
regulatory structure applicable to all other Florida businesses, thereby creating a
“level playing field.”
That contention is an outright falsehood. In fact, a special
district was established just this month to regulate the land encompassing
Universal’s new Epic Universe theme park in Orange County—with its inaugural
board of supervisors comprising only Universal employees. See Ariel Zilber,
Universal Studios Gets Special Tax District After DeSantis Took It Away From
Disney, N.Y. POST (Oct. 13, 2023, 2:59 P.M.),
https://nypost.com/2023/10/13/
universal-studios-gets-special-tax-district-after-desantis-stripped-disney/. Further,
most businesses and other property owners in Florida are regulated by elected,
politically-accountable municipal bodies. Few Florida businesses are subject, as
Disney now is, to governance by a special district with a Governor-controlled
board that closely regulates the use of private property with no accountability to
local property owners and taxpayers. In any event, what matters with respect to
the pending motion to dismiss is that the challenged laws indisputably eliminate
Disney’s rights and impose new burdens, thereby creating an injury-in-fact.