DEPARTMENT OF REVENUE v. VANJARIA ENTERPRISES

No. 94-2793.

675 So.2d 252 (1996)

DEPARTMENT OF REVENUE OF the STATE OF FLORIDA, Appellant, v. VANJARIA ENTERPRISES, INC., Appellee.

District Court of Appeal of Florida, Fifth District.

June 21, 1996.


Attorney(s) appearing for the Case

Robert A. Butterworth, Attorney General and Lealand L. McCharen, Assistant Attorney General, Tallahassee, for Appellant.

Gary L. Butler of Cobb Cole & Bell, Daytona Beach, for Appellee.


THOMPSON, Judge.

The Florida Department of Revenue ("DOR"), appeals a final order ruling that DOR's tax assessment procedure was void and of no effect, because it constituted a rule that had not been promulgated in accordance with section 120.54, Florida Statutes (1987). We affirm.

On November 21, 1978, Vanjaria Enterprises, Inc. ("Vanjaria") leased a multiple-use commercial property ("the property") from Candyland, Inc. ("Candyland"). The property consists...

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