Golden Glades Regional Medical Center v. State, Health Care Cost Containment Board

SCHWARTZ, Chief Judge.

We reverse both of the Public Medical Assistance Trust Fund assessments imposed by the Health Care Cost Containment Board against the appellant for the year 1987. We do so because(a) there is neither statutory nor any other authority for imposing assessments against the owner of a hospital for revenues earned prior to its acquisition of the property, see § 395.003, Fla.Stat. (1987); and(b) there is no substantial competent evidence to support the finding that there were any “net operating revenues,” § 395.-101, Fla.Stat. (1987), at all, let alone the amount assessed,…