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WARD v. BROWN

No. SC03-783.

894 So.2d 811 (2004)

Lewis WARD, et al., Petitioners, v. Gregory BROWN, Property Appraiser of Santa Rosa County, etc., et al., Respondents.

Supreme Court of Florida.

Rehearing Denied February 14, 2005.

Attorney(s) appearing for the Case

Donald H. Partington and William H. Stafford, III, of Clark, Partington, Hart, Larry, Bond & Stackhouse, Pensacola, FL; Benjamin K. Phipps of The Phipps Firm, Tallahassee, FL; and Joseph C. Mellichamp, III and Daniel C. Brown of Carlton Fields, P.A., Tallahassee, FL, for Petitioners.

Elliott Messer and Thomas Findley of Messer, Caparello & Self, P.A.; and Roy Andrews of Lindsay, Andrews & Leonard, Milton, FL, for Respondents.

PER CURIAM.

We have for review Ward v. Brown, 892 So.2d 1059 (Fla. 1st DCA 2003), which expressly and directly conflicts with the decisions in Florida Governmental Utility Authority v. Day, 784 So.2d 494 (Fla. 5th DCA 2001), and Department of Revenue v. Pepperidge Farm, Inc., 847 So.2d 575 (Fla.

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