
    DEPARTMENT OF REVENUE OF the STATE OF FLORIDA, a State Agency, and Randy Miller, its Executive Director, Appellants, v. The Honorable Ronald J. SCHULTZ, as Pinellas County Property Appraiser, and a Citizen and Taxpayer of Pinellas County, Florida, Appellee.
    No. 80-1311.
    District Court of Appeal of Florida, Second District.
    Dec. 10, 1980.
    Rehearing Denied Jan. 15, 1981.
    J. Terrell Williams, Tallahassee, Jim Smith, Atty. Gen. and David K. Miller and William D. Townsend, Asst. Attys. Gen., Tallahassee, for appellants.
    W. Gray Dunlap, County Atty. and Patrick T. Maguire, Asst. County Atty., Clear-water and Benjamin K. Phipps, Tallahassee, for appellee.
   PER CURIAM.

Reversed. See Florida Public Service Commission v. Triple A Enterprises, Inc., 387 So.2d 940 (Fla.1980).

BOARDMAN, Acting C. J., and OTT and RYDER, JJ., concur.  