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GOLDEN GLADES REG. MED. CTR. v. STATE, HEALTH CARE COST CONTAINMENT BD.

No. 91-43.

586 So.2d 422 (1991)

GOLDEN GLADES REGIONAL MEDICAL CENTER, Appellant, v. STATE of Florida, HEALTH CARE COST CONTAINMENT BOARD, Appellee.

District Court of Appeal of Florida, Third District.

Rehearing Denied October 23, 1991.

Attorney(s) appearing for the Case

Cobb Cole & Bell and James M. Barclay, Daytona Beach, for appellant.

David J. Audlin, Jr., and Julia P. Forrester, Tallahassee, for appellee.

Before SCHWARTZ, C.J., and BARKDULL and GERSTEN, JJ.

SCHWARTZ, Chief Judge.

We reverse both of the Public Medical Assistance Trust Fund assessments imposed by the Health Care Cost Containment Board against the appellant for the year 1987. We do so because

(a) there is neither statutory nor any other authority for imposing assessments against the owner of a hospital for revenues earned prior to its acquisition of the property, see § 395.003, Fla. Stat. (1987); and

(b) there is no substantial competent...

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