
    Doris L. BOONE, Appellant, v. Ernie MASTROIANNI, Property Appraiser of Duval County, Florida; Lynwood Roberts, as Tax Collector of Duval County, Florida; L.H. Fuchs, as Executive Director of Department of Revenue of State of Florida, Appellees.
    No. 97-639.
    District Court of Appeal of Florida, First District.
    May 5, 1998.
    Brent M. Turbow and Joseph A. Franco, Jr., Jacksonville, for Appellant.
    Fred D. Franklin, Jr., General Counsel, and Lee S. Carlin, Assistant General Counsel, City of Jacksonville, Jacksonville, for Ap-pellees.
   PER CURIAM.

REVERSED. Smith v. Welton, 710 So.2d 135 (Fla. 1st DCA 1998).

BOOTH and JOANOS, JJ., concur.

VAN NORTWICK, J., dissents with opinion.

VAN NORTWICK, Judge,

dissenting.

For the reasons expressed in my dissenting opinion in Smith v. Welton, 710 So.2d 135 (Fla. 1st DCA 1998), I respectfully dissent.  