
    Samuel N. SHAPIRO, as Trustee, and Shouky A. Shaheen and Doris B. Shaheen, his wife, Appellants, v. J. Thomas HERNDON, as Executive Director of the State of Florida Department of Revenue; Rebecca Walker, as Palm Beach County Property Appraiser; and John K. Clark, as Tax Collector for Palm Beach County, Florida, Appellees.
    Nos. 93-1890, 93-1891.
    District Court of Appeal of Florida, Fourth District.
    July 6, 1994.
    Rehearing or Certification Denied Aug. 11, 1994.
    Thomas D. DeCarlo of Thomas D. DeCar-lo, P.A., West Palm Beach, for appellants.
    Jay R. Jacknin and Eric Ash of Christian-sen, Jacknin & Tuthill, West Palm Beach, for appellee, Palm Beach County Property Appraiser.
    Julia A. Wagner of Wagner, Nugent, Johnson & McAfee, West Palm Beach, for appel-lee, Palm Beach County Tax Collector.
   PER CURIAM.

AFFIRMED. See § 718.106(1), Fla.Stat. (1991); § 718.120(1), Fla.Stat. (1991).

GLICKSTEIN, WARNER and POLEN, JJ., concur.  