
    DRIFTWOOD MANAGEMENT COMPANY, INC., a Florida corporation; Driftwood Ocean Villas Condominium Association, Inc., a Florida not-for-profit corporation; the Driftwood Limited Partnership, a Florida partnership; and Herman Langebehn, for himself and all members of a class similarly situated; Driftwood Vacation Villas Association, Inc., a Florida not-for-profit corporation; and Thomas J. Klapsa, for himself and all members of a class similarly situated, Appellants, v. David C. NOLTE, as Property Appraiser for Indian River County, Florida; Gene E. Morris, Tax Collector for Indian River County, Florida; and Randy Miller, Executive Director of the Department of Revenue of the State of Florida, Appellees.
    No. 85-1276.
    District Court of Appeal of Florida, Fourth District.
    Nov. 19, 1986.
    James S. Byrd, Jr., and Harold E. Mor-ían, II, of Baker & Hostetler, Orlando, for appellants.
    Robert Jackson of Robert Jackson, P.A., Vero Beach, for appellee-Nolte.
    Jim Smith, Atty. Gen., and J. Terrell Williams, Asst. Átty. Gen., Tallahassee, for appellee-Miller.
   PER CURIAM.

Affirmed on the authority of Spanish River Resort Corporation v. Walker, 497 So.2d 1299 (Fla.App.1986) which is being issued simultaneously herewith. We acknowledge that by our ruling we are expressly approving the constitutional validity of Section 192.037(2), Florida Statutes (1985).

DOWNEY and ANSTEAD, JJ., concur.

GLICKSTEIN, J., concurs specially with opinion.

GLICKSTEIN, Judge,

concurring specialty-

While I concur, my opinion here is the same as that expressed in Oyster Pointe v. Nolte, 497 So.2d 1306 (Fla.App.1986).  