STATE OF FLORIDA, DEPARTMENT OF REVENUE, APPELLANT,
v.
WEST FLAGLER ASSOCIATES, LTD., A FLORIDA LIMITED PARTNERSHIP; SOUTHWEST FLORIDA ENTERPRISES, INC., A FLORIDA CORPORATION; IHA, INC., A FLORIDA CORPORATION; BHH, INC., A FLORIDA CORPORATION; HECHT INVESTMENTS LTD., A FLORIDA LIMITED PARTNERSHIP AND HECHT INVESTMENTS, INC., A FLORIDA CORPORATION, APPELLEES

Fla. 3d DCA | 1994-12-28
No. 94-1286
Before BARKDULL, COPE and GODERICH, JJ.
646 So. 2d 853 Florida District Court of Appeal, Third District (1994)


Opinion of the Court
PER CURIAM.

[*854] PER CURIAM.

We affirm the trial court’s award of costs in favor of the plaintiffs where, as the Department of Revenue conceded at oral argument, that award was proper. § 57.041, Fla. Stat. (1989); Simpson v. Merrill, 234 So. 2d 350 (Fla.1970).

We also affirm the trial court’s denial of plaintiffs’ motion for attorney’s fees pursuant to § 57.105, Florida Statutes (1989). We agree with the trial court’s determination that there was a justiciable issue below.

Lastly, we reverse the trial court’s award of prejudgment interest in favor of the plaintiffs where there was no statutory authority for that award. § 215.26, Fla.Stat. (1989); Flack v. Graham, .461 So. 2d 82 (Fla.1984); Della-Donna v. Department of Revenue, 485 So. 2d 859 (Fla. 1st DCA 1986); Department of Revenue v. Goembel, 382 So. 2d 783 (Fla. 5th DCA 1980).

Affirmed in part and reversed in part.


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