
    PORT OF PALM BEACH DISTRICT, Petitioner, v. DEPARTMENT OF REVENUE, et al., Respondents.
    No. 85434.
    Supreme Court of Florida.
    Dec. 5, 1996.
    Robert B. Cook of Robert B. Cook, P.A., North Palm Beach; and Steven M. Katzman and Bridget A. Berry of Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, PA, West Palm Beach, for Petitioner.
    Robert A. Butterworth, Attorney General and Lee R. Rohe, Assistant Attorney General, Tallahassee; Jay R. Jaeknin and Eric Ash of Christiansen, Jaeknin & Tuthill, West Palm Beach; and Gaylord A. Wood, Jr. of Wood & Stuart, P.A., Fort Lauderdale, for Respondents.
    H. Michael Madsen and Kimberly L. King of Messer, Vickers, Caparello, Madsen, Goldman & Metz, PA, Tallahassee, for St. Lucie County Port and Airport Authority, amicus curiae.
    Larry E. Levy and Loren E. Levy of the Levy Law Firm, Tallahassee, for John R. Jones, Escambia County Property Appraiser and James Page, Nassau County Property Appraiser, amici curiae.
   WELLS, Justice.

We have for review State Department of Revenue v. Port of Palm Beach District, 650 So .2d 700 (Fla. 4th DCA 1995), which expressly and directly conflicts with the opinion in Sarasota-Manatee Airport Authority v. Mikos, 605 So.2d 132 (Fla. 2d DCA 1992), review denied, 617 So.2d 320 (Fla.1993). We have jurisdiction. Art. V, § 3(b)(3), Fla. Const. In accordance with our decision in Canaveral Port Authority v. Department of Revenue, No. 84,743, — So.2d - [1996 WL 693611] (Fla. Dec. 5, 1996), we approve the decision of the Fourth District Court of Appeal.

Accordingly, we remand this ease for further proceedings.

It is so ordered.

KOGAN, C.J., and GRIMES and HARDING, JJ., concur.

OVERTON, J., dissents with an opinion, in which SHAW and ANSTEAD, JJ., concur.

OVERTON, Justice,

dissenting.

I dissent for the reasons expressed in my dissent in Canaveral Port Authority v. Department of Revenue, No. 84,743, — So.2d -[1996 WL 693611] (Fla. Dec. 5, 1996).

SHAW and ANSTEAD, JJ., concur.  