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STATE, DEPT. OF REVENUE v. BONARD ENTER., INC.

No. 86-2543.

515 So.2d 358 (1987)

STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. BONARD ENTERPRISES, INC., a Florida Corporation, Appellee.

District Court of Appeal of Florida, Second District.

November 10, 1987.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and J.C. O'Steen, Asst. Atty. Gen., Tallahassee, for appellant.

Timothy R. Parry of Harter, Secrest & Emery, Naples, for appellee.

PER CURIAM.

We affirm the trial court's summary final judgment holding that appellee's mortgage assumption agreement was not subject to documentary stamp taxes under section 201.08, Florida Statutes (1985), where, as here, there had been no release of the original mortgagor. We adopt the rationale of 1975 Op.Att'y Gen.Fla. 075-154 (June 3, 1975), which was as follows:

There remains a single written obligation to pay that is not increased and the assumption...

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