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OGBORN v. ZINGALE

No. 1D07-1831.

988 So.2d 56 (2008)

Marcus and Patricia OGBORN, on behalf of themselves and others similarly situated, Appellants, v. Jim ZINGALE, acting in his official capacity as the Director of the Florida Department of Revenue, Appellee.

District Court of Appeal of Florida, First District.

July 11, 2008.

Attorney(s) appearing for the Case

Richard J. Lantinberg of Cooper, Ridge & Lantinberg, P.A., Jacksonville, Stacy Barnett of The Barnett Law Firm, P.C., Canton, Georgia, and Michael J. Korn and Mary C. Coxe of Korn & Zehmer, P.A., Jacksonville, for Appellants.

Bill McCollum, Attorney General, Joseph C. Mellichamp, III, Special Counsel, Jarrell L. Murchison, Kacee Widener, and J. Clifton Cox, Assistant Attorneys General, Tallahassee.

Charles F. Dudley, Tallahassee, for Amicus Curiae Florida Cable Telecommunications Association.

DAVIS, J.

Appellants, Marcus and Patricia Ogborn, appeal the Final Judgment dismissing their case against Appellee, Jim Zingale, acting in his official capacity as the Director of the Florida Department of Revenue ("Department"), with prejudice. Appellants contend that the trial court erred in characterizing their facial constitutional challenge as an as-applied constitutional challenge and consequently dismissing their case as untimely pursuant to section 202.23...

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