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ROYAL SELECTIONS v. FLORIDA DEPT. OF REVENUE

No. 95-4059.

687 So.2d 893 (1997)

ROYAL SELECTIONS, INC., for itself and for all others similarly situate, Appellants, v. FLORIDA DEPARTMENT OF REVENUE, L.H. Fuchs, in his official capacity as Executive Director of the Florida Department of Revenue, and John K. Clark, in his official capacity as Palm Beach County Tax Collector on its behalf and behalf of all other County Tax Collectors In The State Of Florida, similarly situate, Appellees.

District Court of Appeal of Florida, Fourth District.

January 29, 1997.

Attorney(s) appearing for the Case

Ronald Goodman, Boca Raton, and Harry Winderman, Delray Beach, for appellants.

Brian T. Hanlon, West Palm Beach, and Robert A. Butterworth, Attorney General, and Mark T. Aliff, Assistant Attorney General, Tallahassee, for appellees.

ON MOTION FOR REHEARING OR CLARIFICATION

PER CURIAM.

We withdraw our previously entered opinion and substitute the following:

The issue presented in this appeal is whether a declaratory judgment complaint states a cause of action when it alleges that the tax collector's collection from a tax deed applicant of title search fees incurred by the tax collector as part of the tax deed application process are unlawful and an unconstitutional exercise...

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