
    Patrick T. MAGUIRE and Gail E. Maguire, husband and wife, individually for themselves and for all others similarly situated, Appellants, v. Ronald J. SCHULTZ, as Property Appraiser for Pinellas County; O. Sanford Jasper, as Tax Collector for Pinellas County; and Randy Miller, as Executive Director of the Department of Revenue, State of Florida, in their official capacities, Appellees.
    No. 81-2447.
    District Court of Appeal of Florida, Second District.
    Feb. 25, 1983.
    
      Patrick T. Maguire of Richards, Nodine, Gilkey, Fite, Meyer & Thompson and Joseph R. Park, Clearwater, for appellants.
    Jim Smith, Atty. Gen., and Barbara Sta-ros Harmon, Asst. Atty. Gen., Tallahassee, for appellee Dept, of Revenue.
    Benjamin K. Phipps, Tallahassee, for ap-pellee Ronald J. Schultz.
   PER CURIAM.

Reversed on the authority of Osterndorf v. Turner, 426 So.2d 539 (Fla.1982), modified on reh’g, (Feb. 3,1983).

HOBSON, A.C.J., BOARDMAN and RYDER, JJ., concur.  