Full Opinion

DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT NEIL J. MORAN and LYNN ANDREWS, Petitioners, v. VALUE ADJUSTMENT BOARD FOR PINELLAS COUNTY, Respondent. No. 2D21-2972 April 1, 2022 Petition for Writ of Certiorari to the Circuit Court for the Sixth Judicial Circuit for Pinellas County; sitting in its appellate capacity. Kristin M. Rhodus of Rhodus Law Firm, PLLC, St. Petersburg, for Petitioners. Rinky S. Parwani of Parwani Law, P.A., Tampa, for Respondent. PER CURIAM. Denied. KELLY, VILLANTI, and STARGEL, JJ., Concur. Opinion subject to revision prior to official publication.