CONTINENTAL FLORIDA PARTNERS, LTD., APPELLANT,
v.
DEPARTMENT OF REVENUE, STATE OF FLORIDA, APPELLEE

Fla. 4th DCA | 1999-05-19
No. 98-3438
DELL, POLEN and HAZOURI, JJ., concur.
732 So. 2d 470 Florida District Court of Appeal, Fourth District (1999)

Opinion of the Court
PER CURIAM.

PER CURIAM.

We affirm on the authority of State ex. rel. Victor Chemical Works v. Gay, 74 So. 2d 560, 563 (Fla.1954). We certify conflict with Hardy, Hardy & Associates, Inc. v. State, Department of Revenue, 308 So. 2d 187 (Fla. 1st DCA 1975).

AFFIRMED.

DELL, POLEN and HAZOURI, JJ., concur.


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