Company Districts
Fordham Journal of Corporate & Financial Law
Volume 30
Issue 1
Article 6
2025
Company Districts
C.J. Suglia
Fordham University School of Law
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Recommended Citation
30 Fordham J. Corp. & Fin. L. 215 (2025).
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COMPANY DISTRICTS
C.J. Suglia *
ABSTRACT
Special districts that are owned or controlled by private entities and
act almost uniformly like a company town can be dubbed a
“company district.” These special districts, similar to historical
company towns, have autonomy over the districts, control the local
government, and only have to answer to the state government.
Historical company towns like Pullman, Illinois and Hershey,
Pennsylvania had almost canonical command over the land within
their boundaries. Company districts operate their business similar to
a company town—in a city that the private entity controls, but do not
have employees living on-site. Company districts benefit by being
immune to city or county regulations.
Similar to historic company towns in their heyday such as Pullman,
Illinois, company districts are now at risk of adverse state legislation,
regulation, or judicial action. This risk is exemplified by the Walt
Disney Company, which until 2023, controlled the Reedy Creek
Improvement District in central Florida, a prototypical company
district that allowed them to self-govern at the town and county
level. This example of a company district is significant, as the
Florida state government took adverse action against Reedy Creek as
a response to corporate political meddling. While Florida’s legal
action is likely a political reaction, this story raises important
questions about the dark side of company districts. Critics have
issued warnings that company districts like Reedy Creek lack
transparency, are undemocratic, and wield a vast level of unchecked
powers.
Given recent state attempts to exert control over their operations,
company districts should consider themselves on notice and at risk
of adverse state legislation, regulation, or judicial action. This Note,
in comparing company districts to the fate of company towns
J.D. Candidate, Fordham University School of Law, 2025; B.A., Wake Forest
University, 2020. Chief among the many blessings God has given me is my family
whom I love dearly: Jim, Ann-Marie, Emily, Rob, and Dottie. Thank you, Professor
Nestor Davidson for your assistance.
*
215
216
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OF CORPORATE & FINANCIAL LAW
[Vol. XXX
historically, concludes that state governments concerned about these
special districts should take a bespoke approach to legislate against
them. Historic company towns faced various adverse actions
depending on the circumstances of their demise. Likewise, modern
company districts are unique and should be addressed individually,
rather than by sweeping legislative action as suggested by some
recent commentators. Furthermore, federal courts have and can
restrict the rights of private property owners, including the private
entities that control company towns and company districts, to
maintain protections for citizens as a whole.
INTRODUCTION...................................................................................... 216
I. COMPANY DISTRICTS’ TAKEOVER OF LOCAL GOVERNANCE.......... 217
A. Types of Special Districts ...................................................... 218
B. Historical Company Towns ................................................... 219
C. Decline in Relevance of Company Towns............................. 221
D. History of The Walt Disney Company’s Special District ...... 222
1. One Man’s Dream............................................................ 222
2. The Roy Disney Era, et seq. ............................................ 224
3. The Fall of Reedy Creek .................................................. 226
E. Company Districts ................................................................. 229
II. THE FUTURE FOR COMPANY DISTRICTS ......................................... 230
III. THE SIMPLE SOLUTION TO COMPANY DISTRICTS ........................... 233
CONCLUSION ......................................................................................... 235
INTRODUCTION
Almost a decade ago, the Wall Street Journal used the phrase “CEO
activism” to describe the advent of corporate executives who provided
opinions on hot button issues in politics. 1 In 2022, the CEO of the Walt
Disney Company forayed into CEO activism by speaking out against a
Florida bill concerning sexual orientation and gender identity education
in kindergarten through third grade. 2
1. See Ronnie Chatterji & Andrew Ward, Should CEOs Comment on Politically
Contentious Topics?, WALL ST. J., (Sept. 30, 2023, 9:00 AM), https://www.wsj.com/
business/c-suite/ceo-company-politics-public-comments-beb94d8 (describing “the
landscape for CEO activists” from 2015 through 2023).
2. See Skyler Swisher & Steven Lemongello, Chapek Says Disney Opposes
“Don’t Say Gay” Law, Will Meet With DeSantis, ORLANDO SENTINEL, (Mar. 9, 2022,
11:35 PM), https://www.orlandosentinel.com/2022/03/09/chapek-says-disney-opposesdont-say-gay-law-will-meet-with-desantis/.
2025]
COMPANY DISTRICTS
217
Disney, however, is different from most of its corporate peers; it
benefits from a special district in Florida where it can govern its theme
parks, hotels, and restaurants without having to deal with regulatory red
tape from city or county government. 3 What legislatures give may also
be taken away, and thus, the Florida government sought to meet the
CEO activism by advocating to strip Disney of its special district. 4
What is striking is the similarity between company towns and
special districts like the one Disney controlled. 5 Even more intriguing is
the similarity between a state taking adverse action against a private
entity who controls a special district and the historical actions taken
against company towns. Part II of this Note will examine those
similarities, and Part III will explain how this subset of special districts
could be legislated or regulated against now that they are receiving
outsized attention. 6
I. COMPANY DISTRICTS’ TAKEOVER OF LOCAL GOVERNANCE
Not all local government is created equal. Although a typical
municipality (e.g., town, city, village) is answerable to the county
government, there are certain districts that fall outside o (...truncated)