
    DEPARTMENT OF REVENUE of the State of Florida, a state agency, and Randy Miller, its Executive Director, Appellants, v. David L. REID, as Palm Beach County Property Appraiser and a citizen and taxpayer of Palm Beach County, Florida, Appellee.
    No. 80-1414.
    District Court of Appeal of Florida, Fourth District.
    Dec. 3, 1980.
    Rehearing Denied Feb. 25, 1981.
    Jim Smith, Atty. Gen., E. Wilson Crump, II, Asst. Atty. Gen., and David Linn, Atty., Dept, of Revenue, Tallahassee, for appellants.
    J. Elliott Messer and James C. Hauser of Thompson, Messer, Rhodes, Vickers & Hart, Tallahassee, for appellee.
   PER CURIAM.

Affirm. See, Slay v. Department of Revenue, 317 So.2d 744 (Fla.1975).

ANSTEAD, MOORE and HERSEY, JJ., concur.  