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SCHULTZ v. TRUSTEES OF SKYCREST BAPTIST CHURCH, INC.

No. 86-2088.

508 So.2d 1314 (1987)

Ronald J. SCHULTZ, Property Appraiser, Pinellas County, Florida and Randy Miller, Executive Director, Department of Revenue, State of Florida, Appellants, v. TRUSTEES OF SKYCREST BAPTIST CHURCH, INC., a/K/a Skycrest Baptist Church, Inc., Appellee.

District Court of Appeal of Florida, Second District.

June 19, 1987.

Attorney(s) appearing for the Case

Van B. Cook, County Atty., and Susan H. Churuti, Asst. County Atty., Clearwater, for appellant Ronald J. Schultz.

Robert A. Butterworth, Atty. Gen. and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, for appellant Dept. of Revenue.

Domenic L. Massari of Kass, Hodges & Massari, Tampa and Andra Todd Dreyfus, P.A., Clearwater, for appellee.

Ted R. Manry, III of Macfarlane, Ferguson, Allison & Kelly, Tampa, for amicus curiae Alton B. Parker, Property Appraiser, Hillsborough County, Fla.

Larry E. Levy of Macfarlane, Ferguson, Allison & Kelly, Tampa, for amicus curiae Jimmy Alvarez, Property Appraiser, Bradford County, Fla., and Property Appraisers' Ass'n of Fla.

PER CURIAM.

We have carefully considered the parties' oral arguments and appellate briefs. We have reviewed the record. We hold that the trial court made no error, but correctly followed the law as set out in Daniel v. T.M. Murrell Co., Inc., 445 So.2d 587 (Fla. 2d DCA), petition for review denied, 453 So.2d 43 (Fla. 1984). We decline the invitation to recede from or distinguish Murrell.

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