McCORD, Judge.
This is an appeal from an order of the circuit court dismissing Cerro Corporation's complaint for judicial review of action of the Department of Revenue and the assessment made against it by the Department for corporate income tax. The entire proceeding was handled under Chapter 214, Fla. Stat. (1975), and Cerro sought judicial review in the Circuit Court of Leon County pursuant to § 214.25, Fla. Stat. (1975). The circuit court ruled with the contention...
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