GOSHORN, Chief Judge.
The Department of Revenue appeals from the final judgment entered in favor of A. Duda & Sons, Inc., pursuant to an order granting Duda's summary judgment motion. In the trial court, Duda successfully challenged the Department's assessment of documentary stamp taxes on certain conveyances made to public entities under threat of condemnation. The Department argues the trial court erred (1) in ruling that section 201.01, Florida Statutes (1987...
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