PER CURIAM.
AFFIRMED. See Dillard & Assocs. Consulting Eng'rs v. Fla. Dep't of Envtl. Prot.,
HAWKES and THOMAS, JJ., concur; WOLF, J., concurs with opinion.
WOLF, J., concurring.
The Administrative Law Judge (ALJ) was mistaken in stating that the challenge to the original tax assessment was not raised by the original petition. This issue, however, is irrelevant...
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