
    VALENCIA CENTER, INC., Appellant, v. Franklin B. BYSTROM, Property Appraiser, Burt Williams, Dade County Tax Collector, and P. Randall Miller, Executive Director of the Department of Revenue, Appellees.
    No. 86-827.
    District Court of Appeal of Florida, Third District.
    Oct. 14, 1986.
    Holland, Starling & Severs and Kenneth Friedland, Titusville, for appellant.
    Robert A. Ginsburg, County Atty., and James K. Kracht, Craig H. Coller, and Daniel A. Weiss, Asst. County Attys., for ap-pellees.
    Before NESBITT, BASKIN and DANIEL S. PEARSON, JJ.
   PER CURIAM.

Affirmed. Hirsh v. Crews, 494 So.2d 260 (Fla. 1st DCA 1986); Gulfside Interval Vacations, Inc. v. Schultz, 479 So.2d 776 (Fla. 2d DCA 1985), review denied, 488 So.2d 830 (Fla.1986); § 194.171(2), (6), Fla.Stat. (1983); cf. Miller v. Nolte, 453 So.2d 397 (Fla.1984) (where supreme court expressly rejected characterizing § 194.171(2), Fla. Stat. (1981), as a statute of nonclaim and thus did not apply subsection 6 of § 194.-171, amended in 1983, to pre-1983 tax assessment).  