
    TURNBERRY TOWERS CORPORATION, Appellant, v. Franklin B. BYSTROM, as Property Appraiser of Dade County, Florida; Stephen L. Smith, as Tax Collector of Dade County, Florida; and Randy Miller, as Executive Director of the Florida Department of Revenue, Appellees.
    No. 86-635.
    District Court of Appeal of Florida, Third District.
    Oct. 28, 1986.
    Fine Jacobson Schwartz Nash Block & England, P.A., and Stuart L. Simon, Miami, for appellant.
    Robert A. Ginsburg, Dade Co. Atty., and James K. Kracht, Asst. Co. Atty., for ap-pellees.
    
      Before NESBITT, DANIEL S. PEARSON and JORGENSON, JJ.
   PER CURIAM.

Affirmed. See Miller v. Nolte, 453 So.2d 397 (Fla.1984); Valencia Center, Inc. v. Bystrom, 496 So.2d 198 (Fla. 3d DCA 1986); Schild v. Metropolitan Dade County, 498 So.2d 466 (Fla. 3d DCA 1986); Hirsh v. Crews, 494 So.2d 260 (Fla. 1st DCA 1986); Gulfside Interval Vacations, Inc. v. Schultz, 479 So.2d 776 (Fla. 2d DCA 1985), rev. denied, 488 So.2d 830 (Fla.1986); § 194.171(2), (6), Fla.Stat. (1983).  