This consolidated appeal presents the same issue decided in Robbins v. Yusem, 559 So.2d 1185 (Fla. 3d DCA 1990). On the authority of Robbins v. Yusem, we affirm the summary final judgment entered in No. 89-829 in favor of the Property Appraiser. We reverse the summary final judgment entered in 89-571 in favor of the taxpayer and remand 89-571 for further proceedings consistent with Yusem.

No. 89-829, affirmed; No. 89-571, reversed and remanded for further proceedings.