ORLANDO, Fla. — The Orange County Tax Collector's Office is suing the governmental entity that oversees Orlando International Airport over what it says is almost $3.5 million in unpaid taxes and fees. 

The lawsuit, filed this week in Ninth Circuit Court, takes issue with what the tax collector claims is unpaid taxes dating back to 2015. 

“We’ve been in talks with GOAA for more than a year now about this, so we couldn’t wait any longer,” Orange County Tax Collector Scott Randolph said. “There is a statute of limitation, and one of those years would have rolled off this month if we didn’t file it.”

The Greater Orlando Aviation Authority is the group that oversees control and operations of Orlando International Airport and Orlando Executive Airport.

GOAA told Spectrum News 13 that the taxes are owed by airport tenants, not the authority itself. The lawsuit argues GOAA is responsible for $3.4 million in unpaid taxes, interest, and fees for tax years 2015 through 2019. 

“The Greater Orlando Aviation Authority’s agreements with tenants specify that the tenants are required to pay any ad valorem taxes assessed on their lease areas,” GOAA spokeswoman Carolyn Fennell said. “For the majority of the tax liability claimed, the tax collector sent tax notices to the tenants, not GOAA. In fact, some of the tenants are contesting the tax notices, as is their right. GOAA is not responsible for paying these taxes.”

The lawsuit filed in court includes the tax bills in question, showing each was sent to respective tenants at their out-of-state corporate offices. 

Randolph, the county tax collector, told Spectrum News 13 that GOAA is named as a defendant because it is the property owner and landlord. 

The tenants in question include HMSHost, Villa Enterprises Management, and SSP America. Only HMSHost responded to Spectrum News 13's requests for comment on the lawsuit. 

“In 2015, our property tax increased fivefold without any justification or reasoning,” a spokesperson for HMSHost told Spectrum News 13 in a statement. “We appealed that increase and have been going through the appellate process while continuing to pay our fair share of property taxes every year. We are committed to ultimately finding a resolution in accordance with Orange County law.”

The company and Randolph are at odds over whether it has paid its “fair share” in recent years. 

“Quite frankly, HMSHost has not paid even a good faith amount in those taxes, which is sort of strange,” Randolph said. 

In December, attorneys for the Tax Collector’s Office told GOAA that it would file a lawsuit within weeks if the taxes were not paid. The lawsuit was filed to ensure it will be able to still collect what is owed once litigation resolves HMSHost’s challenge to its tax bill, Randolph said. 

It is not uncommon for property and business owners to challenge their tax bill in court.

While tax collectors are in charge of obtaining tax payments, the rates are determined by property appraisers. 

Large and small companies have filed suit against the Orange County Property Appraiser’s Office in recent years. Companies and entities including Disney, Universal, and the University of Central Florida are among those who have filed lawsuits to contest their property tax bills.