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UNIVERSITY PRESBYTERIAN HOMES, INC., PETITIONER, v. MELVIN B. SMITH, ETC., RESPONDENT.

ADKINS, Justice.

This is a petition seeking review of a decision of the District Court of Appeal, Second District, reported at 390 So.2d 79 (Fla. 2d DCA 1980), which conflicts with the decision in City of Opa-Locka v. Buckress Land Company, 247 So.2d 339 (Fla. 3rd DCA 1971).

The issue presented is whether a court may award prejudgment interest against a tax collector in favor of a taxpayer in the absence of any specific statute authorizing such an award. In the instant case, the court refused to make such an award; in Opa-Locka, supra, the court made such an award.

We approve the decision below and adopt it as our own. City of Opa-Locka v. Buckress Land Company is overruled.

It is so ordered.

SUNDBERG, C.J., and BOYD, OVERTON and McDONALD, JJ., concur.

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UNIVERSITY PRESBYTERIAN HOMES, INC. v. SMITH
(Jan 7, 1982)