
    SINGER ISLAND HOTEL, INC., d/b/a Sheraton Ocean Inn, a Florida corporation, Appellant, v. Gary R. NIKOLITS, as Property Appraiser, John T. Clark, as Tax Collector and Katie Tucker, as Executive Director of Department of Revenue, State of Florida, Appellees.
    Nos. 93-3130, 94-0562.
    District Court of Appeal of Florida, Fourth District.
    March 8, 1995.
    Kerry R. Schwencke of Kerry R. Schwencke, P.A., West Palm Beach, for appellant.
    Jay R. Jacknin and Eric Ash of Christian-sen & Jacknin, West Palm Beach, for appel-lee-Property Appraiser.
    Robert A. Butterworth, Atty. Gen., and Mark T. Aliff, Asst. Atty. Gen., Tallahassee, for appellee-Dept. of Revenue.
    Brian T. Hanlon, West Palm Beach, for appellee-Tax Collector.
   PER CURIAM.

Affirmed on the authority of Department of Revenue v. Stafford, 646 So.2d 803 (Fla. 4th DCA 1994).

STONE and PARIENTE, JJ., and BROWN, LUCY, Associate Judge, concur.  