Florida District Courts of Appeal, 1994

State, Department of Revenue v. West Flagler Associates, Ltd.

State, Department of Revenue v. West Flagler Associates, Ltd.
Florida District Courts of Appeal · Decided December 28, 1994 · Barkdull, Cope, Goderich
646 So. 2d 853; 1994 Fla. App. LEXIS 12865; 1994 WL 719052 (Southern Reporter, Second Series)

State, Department of Revenue v. West Flagler Associates, Ltd.

Opinion of the Court

PER CURIAM.

We affirm the trial court’s award of costs in favor of the plaintiffs where, as the Department of Revenue conceded at oral argument, that award was proper. § 57.041, Fla. Stat. (1989); Simpson v. Merrill, 234 So.2d 350 (Fla. 1970).

We also affirm the trial court’s denial of plaintiffs’ motion for attorney’s fees pursuant to § 57.105, Florida Statutes (1989). We agree with the trial court’s determination that there was a justiciable issue below.

Lastly, we reverse the trial court’s award of prejudgment interest in favor of the plaintiffs where there was no statutory authority for that award. § 215.26, Fla.Stat. (1989); Flack v. Graham, .461 So.2d 82 (Fla. 1984); Della-Donna v. Department of Revenue, 485 So.2d 859 (Fla. 1st DCA 1986); Department of Revenue v. Goembel, 382 So.2d 783 (Fla. 5th DCA 1980).

Affirmed in part and reversed in part.

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