SCHWARTZ, Chief Judge.
The issue in this case is whether the grantee of a single clerk's deed encompassing 158 separate single-family condominium units purchased at a foreclosure sale falls within the exception to the documentary surtax provided by chapter 83-220, Laws of Florida and adopted by Dade County. We agree with the trial court which entered judgment for the county and the Department of Revenue that it does not.
The dispositive portion of the statute...
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