ay man ian ▁enter pr ises ▁were ▁estimated ▁to ▁own ▁about ▁ 2 0 – 2 5 % ▁of ▁the ▁real ▁estate ▁in ▁the ▁C ay man ▁Islands . ▁Among ▁his ▁properties ▁are ▁Cam ana ▁Bay ▁( former ly ▁the ▁Cor al ▁C ay man ian ▁Hotel ), ▁the ▁R itz - Car l ton , ▁the ▁Y acht ▁Club , ▁and ▁the ▁Kim pton ▁Se af ire ▁Res ort ▁and ▁Sp a . ▁D art ▁has ▁his ▁own ▁construction ▁company , ▁De cco . ▁ ▁In ▁ 1 9 9 4 , ▁D art ▁became ▁a ▁citiz en ▁of ▁Bel ize . ▁At ▁that ▁time ▁D art ▁offered ▁his ▁residence ▁in ▁Sar as ota , ▁Florida , ▁to ▁the ▁government ▁of ▁Bel ize ▁as ▁a ▁cons ulate ▁with ▁himself ▁as ▁its ▁cons ul . ▁This ▁would ▁have ▁allowed ▁him ▁to ▁live ▁in ▁the ▁United ▁States ▁full - time ▁as ▁a ▁foreign ▁diplom at ▁avoid ing ▁any ▁actions ▁by ▁the ▁In ternal ▁Re venue ▁Service ; ▁the ▁State ▁Department ▁rejected ▁the ▁arrangement . ▁The ▁Re ed ▁Am end ment ▁of ▁ 1 9 9 6 , ▁a ▁tight ening ▁of ▁U . S . ▁tax ▁laws ▁concerning ▁exp atri ates , ▁was ▁partially ▁sp ur red ▁by ▁the ▁D art ▁brothers ' ▁ren unci ation ▁of ▁their ▁citizens hip ▁to ▁avoid ▁pay ing ▁tax es . ▁ ▁Cont ro vers ial ▁invest ments ▁D art ▁own s ▁D art ▁Management , ▁" one ▁of ▁the ▁best ▁known ▁of ▁the ▁so - called ▁v