ON MOTION TO DISMISS APPEAL
ROBERT P. SMITH, Jr., Judge.
Krestview Nursing Home appeals a reduction in per diem reimbursement rates ordered by the Department of Health and Rehabilitative Services. Two letters informed Krestview of the Department's determination that reimbursement rates would be reduced; Krestview styled these letters "final agency action", and filed this appeal pursuant to Section 120.68, Florida Statutes (1977). Prior to filing the appeal...
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