Latin Express Service, Inc. v. State, Department of Revenue

In my opinion, both this court’s prior ruling denying the motion to dismiss this case on jurisdictional grounds and Yes Dear, Inc. v. Department of Revenue, 523 So.2d 1235 (Fla. 1st DCA 1988), on which that ruling was predicated, were wrongly decided, and the court does not have jurisdiction to entertain this appeal. Adhering to precedent with which one disagrees would ordinarily warrant a concurring opinion with the expressed disagreement, on the hope that the court would correct its error in the future. However, when the error is the court’s exercise of jurisdiction it does not have, I…