
    NU-MED LAKE, INC. and Nu-Med Pembroke, Inc., Appellants, v. DEPARTMENT OF REVENUE, Appellee.
    No. 90-344.
    District Court of Appeal of Florida, First District.
    May 17, 1991.
    William C. Owen of Carlton, Fields, Ward, Emmanuel, Smith & Cutler, Tallahassee, for appellants.
    Robert A. Butterworth, Atty. Gen., and Lealand L. MeCharen, Asst. Atty. Gen., Tallahassee, for appellee.
   PER CURIAM.

AFFIRMED on the authority of Barnett Bank of South Florida v. State, Department of Revenue, 571 So.2d 527 (Fla. 3d DCA 1990).

WIGGINTON, BARFIELD and WOLF, JJ., concur.  