THE FLORIDA DEPARTMENT OF REVENUE, and JAMES ZINGALE, EXECUTIVE DIRECTOR OF THE FLORIDA DEPARTMENT OF REVENUE v. THE CROSSING AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, A Unit of Special Purpose Government, WAYNE WEEKS, Property Appraiser, Clay County, Florida, and JIMMY WEEKS, Tax Collector, Clay County, Florida

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IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA THE FLORIDA DEPARTMENT OF REVENUE, and JAMES ZINGALE, EXECUTIVE DIRECTOR OF THE FLORIDA DEPARTMENT OF REVENUE, NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED CASE NO. 1D04-5424 Appellants, v. THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, A Unit of Special Purpose Government, WAYNE WEEKS, Property Appraiser, Clay County, Florida, JIMMY WEEKS, Tax Collector, Clay County, Florida, Appellees. ___________________________/ Opinion filed July 25, 2005. An appeal from the Circuit Court for Clay County. Marvin H. Gillman, Judge. Charlie Crist, Attorney General and Nicholas Bykowsky, Assistant Attorney General, Tallahassee, for Appellants. Larry E. Levy, Tallahassee; Robert M. Bradley, Jr. and John Kopelousos, of Kopelousos and Bradley, P.A., Orange Park; Frances J. Moss, Green Cove Springs; and Don H. Lester, Jacksonville, for Appellees. PER CURIAM. Upon consideration of the appellants response to the Court s order of January 4, 2005, the Court has concluded that the order on appeal is not a final order. Specifically, because the lower tribunal reserved jurisdiction to determine the amount of interest due on the tax refund, judicial labor with regard to that non-collateral issue remains, and the order is consequently nonfinal. See generally S.L.T. Warehouse Co. v. Webb, 304 So. 2d 97, 100 (Fla. 1974); see also Dwain s Foodland v. Cincinnati Ins. Co., 738 So. 2d 477 (Fla. 1st DCA 1999). Accordingly, the appeal is hereby dismissed for lack of jurisdiction. ERVIN, WOLF, and WEBSTER, JJ., CONCUR.

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