DEPT. OF REVENUE v. NARANJA LAKES CONDOMINIUM

No. 85-977.

480 So.2d 175 (1985)

DEPARTMENT OF REVENUE, State of Florida, Appellant, v. NARANJA LAKES CONDOMINIUM Associations Nos. One, Two, Three, Four and Five, Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied January 13, 1986.


Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and Barbara Staros Harmon and Edwin Bayo, Asst. Attys, Gen., for appellant.

Jeffrey M. Feuer, Miami, for appellees.

Before BARKDULL, HUBBART and BASKIN, JJ.


PER CURIAM.

Once the trial court determined that the Department of Revenue was entitled to collect a sales rental tax pursuant to Sec. 212.031, Fla. Stat. (1981)1 it erred in denying the Department the right to collect back taxes for a 3 year period pursuant to Sec. 212.14(6), Fla. Stat. (1981).2

The appellee urges that retroactive application should not be...

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