Department of Revenue v. Citizens National Bank of Leesburg

ON MOTION FOR REHEARING OR ALTERNATIVELY FOR CERTIFICATION

W.C. GRIDLEY, Associate Judge.

Appellant, Department of Revenue (DOR), seeks rehearing or, alternatively, certification of the opinion issued in this cause on December 18, 1992. As grounds for the motion, DOR submits that we overlooked controlling points of law and facts; specifically, reiterating its position that the loan documents constitute renewal notes. Further, DOR also argues that our decision is in direct conflict with Department of Revenue v. Miami National Bank, 374 So.2d 1 (Fla.1979). We have carefully considered these…