
    INTERNATIONAL PAPER COMPANY, Appellant, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee.
    No. 1D02-3947.
    District Court of Appeal of Florida, First District.
    Nov. 19, 2003.
    Rehearing Denied Jan. 21, 2004.
    John T. Sefton of Foley & Lardner, Jacksonville, for Appellant.
    Mitchell I. Horowitz and Tracy R. Gunn, Fowler, White, Boggs, Banker, P.A., for Amicus Curiae National Association of Office and Industrial Parks of Florida, Inc.
    Charles J. Crist, Jr., Attorney General and Charles Catanzaro, Assistant Attorney General, Office of the Attorney General, Tallahassee, for Appellee.
   PER CURIAM.

Affirmed. See Crescent Miami Center, LLC v. Dep’t of Revenue, 857 So.2d 904 (Fla. 3d DCA 2003).

VAN NORTWICK, PADOVANO and HAWKES, JJ., concur.  