
    CONTINENTAL FLORIDA PARTNERS, LTD., Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.
    No. 98-3438.
    District Court of Appeal of Florida, Fourth District.
    May 19, 1999.
    Douglas L. Roberts of Mombach, Boyle & Hardin, P.A., Fort Lauderdale, for appellant.
    Robert A. Butterworth, Attorney General, and Eric J. Taylor, Assistant Attorney General, Tallahassee, for appellee.
   PER CURIAM.

We affirm on the authority of State ex. rel. Victor Chemical Works v. Gay, 74 So.2d 560, 563 (Fla.1954). We certify conflict with Hardy, Hardy & Associates, Inc. v. State, Department of Revenue, 308 So.2d 187 (Fla. 1st DCA 1975).

AFFIRMED.

DELL, POLEN and HAZOURI, JJ., concur.  