Citation Codes Equivalent Citations citation codes Docket Number No. 81-2447. Attorney(S) Patrick T. Maguire of Richards, Nodine, Gilkey, Fite, Meyer Thompson Joseph R. Park, Clearwater, for Jim Smith, , Barbara Staros Harmon, , Tallahassee, for appellee of Benjamin K. Phipps, Tallahassee, for appellee Ronald J. Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. PATRICK T. MAGUIRE AND GAIL E. MAGUIRE, HUSBAND AND WIFE, INDIVIDUALLY FOR THEMSELVES AND FOR ALL OTHERS SIMILARLY SITUATED, APPELLANTS, v. RONALD J. SCHULTZ, AS PROPERTY APPRAISER FOR PINELLAS COUNTY; O. SANFORD JASPER, AS TAX COLLECTOR FOR PINELLAS COUNTY; AND RANDY MILLER, AS EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE, STATE OF FLORIDA, IN THEIR OFFICIAL CAPACITIES, APPELLEES. PER CURIAM. Reversed on the authority of Osterndorf v. Turner, 426 So.2d 539 (Fla. 1982), modified on reh'g, (Feb. 3, 1983). HOBSON, A.C.J., BOARDMAN and RYDER, JJ., concur.