Case Name: CONTINENTAL FLORIDA PARTNERS, LTD., Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1999-05-19
Citations: 732 So. 2d 470
Docket Number: No. 98-3438
Parties: CONTINENTAL FLORIDA PARTNERS, LTD., Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.
Judges: DELL, POLEN and HAZOURI, JJ., concur.
Reporter: Southern Reporter, Second Series
Volume: 732
Pages: 470–471

Head Matter:
CONTINENTAL FLORIDA PARTNERS, LTD., Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.
No. 98-3438.
District Court of Appeal of Florida, Fourth District.
May 19, 1999.
Douglas L. Roberts of Mombach, Boyle & Hardin, P.A., Fort Lauderdale, for appellant.
Robert A. Butterworth, Attorney General, and Eric J. Taylor, Assistant Attorney General, Tallahassee, for appellee.

Opinion:
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.