
    STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. WEST FLAGLER ASSOCIATES, LTD., a Florida limited partnership; Southwest Florida Enterprises, Inc., a Florida corporation; IHA, Inc., a Florida corporation; BHH, Inc., a Florida corporation; Hecht Investments Ltd., a Florida limited partnership and Hecht Investments, Inc., a Florida corporation, Appellees.
    No. 94-1286.
    District Court of Appeal of Florida, Third District.
    Dec. 28, 1994.
    Robert A. Butterworth, Atty. Gen., and Mark T. Aliff, Asst. Atty. Gen., for appellant.
    Rubin Baum Levin Constant Friedman & Bilzin and Jacob J. Givner, Miami, for appel-lees.
    Before BARKDULL, COPE and GODERICH, JJ.
   PER CURIAM.

We affirm the trial court’s award of costs in favor of the plaintiffs where, as the Department of Revenue conceded at oral argument, that award was proper. § 57.041, Fla. Stat. (1989); Simpson v. Merrill, 234 So.2d 350 (Fla.1970).

We also affirm the trial court’s denial of plaintiffs’ motion for attorney’s fees pursuant to § 57.105, Florida Statutes (1989). We agree with the trial court’s determination that there was a justiciable issue below.

Lastly, we reverse the trial court’s award of prejudgment interest in favor of the plaintiffs where there was no statutory authority for that award. § 215.26, Fla.Stat. (1989); Flack v. Graham, .461 So.2d 82 (Fla.1984); Della-Donna v. Department of Revenue, 485 So.2d 859 (Fla. 1st DCA 1986); Department of Revenue v. Goembel, 382 So.2d 783 (Fla. 5th DCA 1980).

Affirmed in part and reversed in part.  