LEWIS, J.
In these consolidated appeals, appellants, the Florida Department of Financial Services and Tom Gallagher, as Chief Financial Officer, seek review of the trial court's two final judgments declaring that appellees, RISCORP Insurance Company, RISCORP Property & Casualty Insurance Company (collectively "RISCORP"), and Florida Hospitality Mutual Insurance Company ("FHM") were entitled to refunds for their overpayment into Florida's Special Disability Trust...
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