
    Joel W. ROBBINS as Property Appraiser of Dade County, and the Department of Revenue, Appellants, v. CAROL MANAGEMENT CORPORATION, et al., Appellees.
    Nos. 89-829, 89-571.
    District Court of Appeal of Florida, Third District.
    March 6, 1990.
    Rehearing Denied May 21, 1990.
    Robert A. Ginsburg, Dade Co. Atty., and James K. Kracht and Daniel A. Weiss, Asst. Co. Attys., Robert A. Butterworth, Atty. Gen., and Joseph C. Mellichamp, III, Asst. Atty. Gen., for appellants.
    Greenberg, Traurig, Hoffman, Lipoff, • Rosen & Quentel and Alan T. Dimond and Pedro J. Martinez-Fraga, Miami, for appel-lees.
    Gaylord A. Wood, Jr., and B. Jordan Stuart, Fort Lauderdale, for William Markham, as Broward County Property Appraiser, James Bass, as St. Lucie County Property Appraiser, and Ford Hausman, as Orange County Property Appraiser, as amici curiae.
    Before SCHWARTZ, C.J., and BARKDULL and JORGENSON, JJ.
   PER CURIAM.

This consolidated appeal presents the same issue decided in Robbins v. Yusem, 559 So.2d 1185 (Fla. 3d DCA 1990). On the authority of Robbins v. Yusem, we affirm the summary final judgment entered in No. 89-829 in favor of the Property Appraiser. We reverse the summary final judgment entered in 89-571 in favor of the taxpayer and remand 89-571 for further proceedings consistent with Yusem.

No. 89-829, affirmed; No. 89-571, reversed and remanded for further proceedings.  