PER CURIAM.
We affirm the final judgment in favor of the appellees, which reinstated the Dade County Property Appraiser's assessment for the 1978 tax year on Seacoast Towers North, an apartment building owned by the appellant-taxpayers. The Property Appraiser, as the initiator of the de novo proceeding in the Circuit Court, see Section 194.032(6)(a)2, Florida Statutes (1977), satisfied his burden of showing that his preliminary assessment was made in substantial...
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