The company however eventually decided to abandon Walt's concepts for the experimental city after his death, primarily only using the district for its own commercial interests.

[10] On April 22, 2022, amidst a dispute between Disney and Governor Ron DeSantis, the Reedy Creek Improvement Act was repealed, with the District itself set to dissolve in June 2023.

[12] When initially planning the resort back in the 1960s, Walt Disney felt that it would be easier to carry out his proposals with more flexibility and independence with his own specialized, personalized government.

[19] The 92-page law states that the district comprises nearly 25,000 acres in the counties of Osceola and Orange, with the primary landowner as the Walt Disney World Company.

[20] According to Aubrey Jewett, a University of Central Florida political science professor, the law essentially gives Disney the "power of self-government" inside the defined district.

An Associated Press article notes, "Board members are non-Disney business people from central Florida and must own at least an acre [4,000 m²] in the district.

"[27] An Office of Program Policy Analysis and Government Accountability report explains the contractual arrangement as follows: "Historically, each board member has been deeded approximately five acres [20,000 m²] of land by an affiliate of the Walt Disney World Co. .

The remaining taxpayers are board members and lessees of property owned by Disney affiliates (e.g., House of Blues, Travelodge, and Hilton) paying ad valorem taxes.

However, the company and officials came to an agreement in 1989 whereby Disney paid $13 million for road improvement outside the property it owned while the county agreed to not challenge the charter of RCID until 1996.

[33][34] Roach also called RCID the "largest tax evasion scam in Florida history" and argued the district was opposed to "free markets".

[36] Anna Eskamani, who represents Orlando, Florida, argued that there hadn't been an "evidence-based analysis" on the impact of the RCID, and described calls for repeal as an action by DeSantis as indicating that those who challenge him "will be punished.

On April 22, DeSantis signed the bill into law, declaring at a press conference that "we have everything thought out" and that Disney would pay "more taxes" as a result of the repeal effort.

Florida Senator Tina Polsky argued that Disney is being "attacked" for expressing support for its LGBTQ customers and employees, asking whether this decision is being made "based on spite."

Charlie Crist, a U.S. representative and candidate for the Democratic Party's nomination in the 2022 Florida gubernatorial election,[48] also opposed the measure, arguing that it will hurt the state's economy and tourism.

Rich Templin of the AFL–CIO, who represents tens of thousands of union members working in the RCID, criticized the measure, even testifying against it while it was being debated in the legislature.

Florida Representatives Michele Rayner and Carlos Guillermo Smith argued against the repeal, saying it indicates "political ambition" and is a form of "unhinged authoritarianism.

"[46] The mayor of Orange County, Jerry Demings, spoke out against the repeal of the law, saying that the legislature had not "adequately contemplated the ramifications" and said it would put an "undue burden" on taxpayers.

[52] The senior chairman of Goldman Sachs, Lloyd Blankfein, argued that revoking Disney's special status due to the company's objecting to DeSantis' view on Florida House Bill 1557 represents a form of government retaliation for "exercising free speech."

[50] Before the repeal bill passed, The Wall Street Journal reported that losing the district would cost Disney "tens of millions of dollars per year.

[51] Florida representative Fentrice Driskell argued that the bill would impose tax burdens on Orange and Osceola counties in the "billions of dollars.

Fitch stated that this could be changed only if the plan to dissolve the district "preserves the credit quality and payment capacity of the respective revenue streams pledged to bondholders".