District Court of Appeal of Florida July 17, 1998, 97-1385 (Sartori v. Department of Revenue)

714 So.2d 1136 (1998) James SARTORI d/b/a Willowbrook Farms, Appellant, v. DEPARTMENT OF REVENUE and Rod Northcutt, etc., Appellee. No. 97-1385. District Court of Appeal of Florida, Fifth District. July 17, 1998. Kenneth G. Oertel and M. Christopher Bryant of Oertel, Hoffman, Fernandez & Cole, P.A., Tallahassee, for Appellants. *1137 Robert A. Butterworth, Attorney General, and Mark T.