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DON'S SOD CO., INC. v. DEPT. OF REVENUE

No. 94-804.

661 So.2d 896 (1995)

DON's SOD CO., INC., etc., Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.

District Court of Appeal of Florida, Fifth District.

October 13, 1995.

Attorney(s) appearing for the Case

John P. Grier, Melbourne Beach, and James O. Driscoll, Orlando, for Appellant.

Robert A. Butterworth, Attorney General, Olivia P. Klein and C. Lynne Overton, Assistant Attorneys General, Tallahassee, for Appellee.

W. SHARP, Judge.

Don's Sod Company, Inc. appeals from the dismissal of its complaint with prejudice. Don's suit sought to contest sales and use tax assessments ($154,475 for the period of May 1985 through April 1988, and $7,932.76 for the period May 1988 through August 1988). In addition to challenging the constitutionality and propriety of the assessments, Don's complaint also asked the circuit court to find section 72.011(3) unconstitutional. The trial court ruled...

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