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DEPT. OF REVENUE v. GENERAL AMERICAN TRANSP.

No. BI-257.

504 So.2d 1259 (1986)

DEPARTMENT OF REVENUE of the State of Florida, Appellant, v. GENERAL AMERICAN TRANSPORTATION CORPORATION, ACF Industries, Inc., Richmond Leasing Company, Procor, Ltd., and Union Tank Car Company, Appellees.

District Court of Appeal of Florida, First District.

November 12, 1986.

Attorney(s) appearing for the Case

Jeff Kielbasa, Deputy Gen. Counsel, and Clinton H. Coulter, Jr., Asst. Gen. Counsel, Dept. of Revenue, Tallahassee, for appellant.

Robert S. Goldman of Messer, Vickers, Caparello, French & Madsen, Tallahassee, for appellees.

PER CURIAM.

This cause is before us on appeal from a final judgment invalidating central ad valorem tax assessments of appellees' migratory rolling stock (railcars) on the basis that the authorizing Florida Statute, Section 193.085(4)(b), was applied unconstitutionally. We affirm, finding no error on the part of the trial court, but certify a question of great public importance to the Supreme Court of Florida.

Appellees, private carlines,

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