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DEPARTMENT OF REVENUE v. ZURICH INS. CO.

No. 95-294.

667 So.2d 365 (1995)

DEPARTMENT OF REVENUE, Appellant, v. ZURICH INSURANCE COMPANY, U.S. BRANCH, Appellee.

District Court of Appeal of Florida, First District.

November 17, 1995.

Attorney(s) appearing for the Case

Robert A. Butterworth, Attorney General; and Joseph C. Mellichamp, III, Senior Assistant Attorney General, Tallahassee, for Appellant.

M. Stephen Turner and David K. Miller of Broad and Cassel, Tallahassee, for Appellee.

MARGUERITE H. DAVIS, Judge.

The Florida Department of Revenue appeals a final order in which a Hearing Officer of the Department of Administrative Hearings invalidated Rule 12B-8.016(3)(a)(4), Florida Administrative Code, as an unlawful exercise of delegated legislative authority. The challenged rule provides, in pertinent part, that assessments imposed by other states which are comparable to the worker's compensation administrative assessment imposed by section 440...

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