Case Name: STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. WEST FLAGLER ASSOCIATES, LTD., a Florida limited partnership; Southwest Florida Enterprises, Inc., a Florida corporation; IHA, Inc., a Florida corporation; BHH, Inc., a Florida corporation; Hecht Investments Ltd., a Florida limited partnership and Hecht Investments, Inc., a Florida corporation, Appellees
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1994-12-28
Citations: 646 So. 2d 853
Docket Number: No. 94-1286
Parties: STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. WEST FLAGLER ASSOCIATES, LTD., a Florida limited partnership; Southwest Florida Enterprises, Inc., a Florida corporation; IHA, Inc., a Florida corporation; BHH, Inc., a Florida corporation; Hecht Investments Ltd., a Florida limited partnership and Hecht Investments, Inc., a Florida corporation, Appellees.
Judges: Before BARKDULL, COPE and GODERICH, JJ.
Reporter: Southern Reporter, Second Series
Volume: 646
Pages: 853–854

Head Matter:
STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. WEST FLAGLER ASSOCIATES, LTD., a Florida limited partnership; Southwest Florida Enterprises, Inc., a Florida corporation; IHA, Inc., a Florida corporation; BHH, Inc., a Florida corporation; Hecht Investments Ltd., a Florida limited partnership and Hecht Investments, Inc., a Florida corporation, Appellees.
No. 94-1286.
District Court of Appeal of Florida, Third District.
Dec. 28, 1994.
Robert A. Butterworth, Atty. Gen., and Mark T. Aliff, Asst. Atty. Gen., for appellant.
Rubin Baum Levin Constant Friedman & Bilzin and Jacob J. Givner, Miami, for appel-lees.
Before BARKDULL, COPE and GODERICH, JJ.

Opinion:
PER CURIAM.
We affirm the trial court's award of costs in favor of the plaintiffs where, as the Department of Revenue conceded at oral argument, that award was proper. § 57.041, Fla. Stat. (1989); Simpson v. Merrill, 234 So.2d 350 (Fla.1970).
We also affirm the trial court's denial of plaintiffs' motion for attorney's fees pursuant to § 57.105, Florida Statutes (1989). We agree with the trial court's determination that there was a justiciable issue below.
Lastly, we reverse the trial court's award of prejudgment interest in favor of the plaintiffs where there was no statutory authority for that award. § 215.26, Fla.Stat. (1989); Flack v. Graham, .461 So.2d 82 (Fla.1984); Della-Donna v. Department of Revenue, 485 So.2d 859 (Fla. 1st DCA 1986); Department of Revenue v. Goembel, 382 So.2d 783 (Fla. 5th DCA 1980).
Affirmed in part and reversed in part.