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CONTINENTAL FLORIDA PARTNERS, LTD. v. DEPARTMENT OF REVENUE, STATE OF FLORIDA
PER CURIAM.
We affirm on the authority of State ex. rel. Victor Chemical Works v. Gay, 74 So.2d 560, 563 (Fla.1954). We certify conflict with Hardy, Hardy & Associates, Inc.
[471] v. State, Department of Revenue, 308 So.2d 187 (Fla. 1st DCA 1975).
AFFIRMED.
DELL, POLEN and HAZOURI, JJ., concur.
