Division of Administrative Hearings, Florida
Filed: Dec. 15, 1997
Does Petitioner have standing to challenge Rule 12A- 1.091(3), Florida Administrative Code? If Petitioner has standing, is Rule 12A-1.091(3), Florida Administrative Code, an invalid exercise of delegated legislative authority? See Section 120.56, Florida Statutes.Taxpayer was without standing to challenge the rule. Thus, no decision was reached on the validity of the rule.