The theme park, which owns 2,500 acres in southwest Orlando, is fighting to keep a special agriculture-zoned exemption for 860 pine tree-covered acres at Universal Boulevard and International Drive that is worth $1.4 million in saved taxes each year.

Universal has had a lower tax assessment on the 860 acres since 1999 when Orange County chairman Rich Crotty was the property appraiser. The property was then zoned agriculture with a lower tax assessment.

But Bill Donegan, his successor and a former Orange County commissioner, contends Universal should pay the $1.4 million tax bill because the 860 acres are essentially commercially used land that is being prepared for sale or development. Universal owns a total 2,500 acres. The park bought the 860 acres in 1998.