SMITH, Senior Judge.
This is an appeal of a final order directing the Department of Revenue to approve a tax refund. The order also directs the Duval County tax collector to issue the refund. We affirm.
Appellee, Gerald Sohn, purchased four tax certificates on land located in Duval County. After the purchase Sohn, as a holder of the tax certificates, applied to the tax collector for a reclassification of the property, a correction of the properties' values...
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