
    UNIVERSITY PRESBYTERIAN HOMES, INC., Petitioner, v. Melvin B. SMITH, etc., Respondent.
    No. 60084.
    Supreme Court of Florida.
    Jan. 7, 1982.
    
      John W. Puffer, III and Francis H. Cobb of Shackleford, Farrior, Stallings & Evans, Tampa, for petitioner.
    J. Bert Grandoff, County Atty., and David M. Mechanik and Susan G. Sexton, Asst. County Attys., Tampa, for respondent.
    H. Kenza van Assenderp and Mary Lou R. Santry of Young, van Assenderp, Varna-doe & Benton, Tallahassee, for the Florida Tax Collectors, Inc., amicus curiae.
   ADKINS, Justice.

This is a petition seeking review of a decision of the District Court of Appeal, Second District, reported at 390 So.2d 79 (Fla. 2d DCA 1980), which conflicts with the decision in City of Opa-Locka v. Buckress Land Company, 247 So.2d 339 (Fla. 3rd DCA 1971).

The issue presented is whether a court may award prejudgment interest against a tax collector in favor of a taxpayer in the absence of any specific statute authorizing such an award. In the instant case, the court refused to make such an award; in Opa-Locka, supra, the court made such an award.

We approve the decision below and adopt it as our own. City of Opa-Locka v. Buckress Land Company is overruled.

It is so ordered.

SUNDBERG, C. J., and BOYD, OVER-TON and McDONALD, JJ., concur.  