Opinion
Case No. 85,434
Opinion filed December 5, 1996
Application for Review of the Decision of the District Court of Appeal — Direct Conflict of Decisions Fourth District — Case No. 93-3053 (Palm Beach County).
Robert B. Cook of Robert B. Cook, P.A., North Palm Beach, Florida; and Steven M. Katzman and Bridget A. Berry of Greenberg, Traurig, Hoffman, Lipoff, Rosen Quentel, P.A., West Palm Beach, Florida, for Petitioner.
Robert A. Butterworth, Attorney General and Lee R. Rohe, Assistant Attorney General, Tallahassee, Florida; Jay R. Jacknin and Eric Ash of Christiansen, Jacknin Tuthill, West Palm Beach, Florida; and Gaylord A. Wood, Jr. of Wood Stuart, P.A., Fort Lauderdale, Florida, for Respondents.
H. Michael Madsen and Kimberly L. King of Messer, Vickers, Caparello, Madsen, Goldman Metz, P.A., Tallahassee, Florida, for St. Lucie County Port and Airport Authority, Amicus Curiae.
Larry E. Levy and Loren E. Levy of the Levy Law Firm, Tallahassee, Florida, for John R. Jones, Escambia County Property Appraiser and James Page, Nassau County Property Appraiser, Amici Curiae.
We have for review State Department of Revenue v. Port of Palm Beach District, 650 So.2d 700 (Fla. 4th DCA 1995), which expressly and directly conflicts with the opinion inSarasota-Manatee Airport Authority v. Mikos, 605 So.2d 132 (Fla. 2d DCA 1992), review denied, 617 So.2d 320 (Fla. 1993). We have jurisdiction. Art. V, § 3(b)(3), Fla. Const. In accordance with our decision in Canaveral Port Authority v. Department of Revenue, No. 84,743 (Fla. Dec. 5, 1996), we approve the decision of the Fourth District Court of Appeal.
Accordingly, we remand this case for further proceedings.
It is so ordered.
KOGAN, C.J., and GRIMES and HARDING, JJ., concur.
OVERTON, J., dissents with an opinion, in which SHAW and ANSTEAD, JJ., concur.
I dissent for the reasons expressed in my dissent inCanaveral Port Authority v. Department of Revenue, No. 84,743 (Fla. Dec. 5, 1996).
SHAW and ANSTEAD, JJ., concur.