State, Department of Revenue v. West Flagler Associates, Ltd.

We affirm the trial court’s award of costs in favor of the plaintiffs where, as the Department of Revenue conceded at oral argument, that award was proper. § 57.041, Fla. Stat. (1989); Simpson v. Merrill, 234 So.2d 350 (Fla.1970).

We also affirm the trial court’s denial of plaintiffs’ motion for attorney’s fees pursuant to § 57.105, Florida Statutes (1989). We agree with the trial court’s determination that there was a justiciable issue below.

Lastly, we reverse the trial court’s award of prejudgment interest in favor of the plaintiffs where there was no statutory authority for that award. §…