We reverse the final judgment reducing the assessed value of the Key Biscayne Hotel and Villas on the authority of Bystrom v. Valencia Center, Inc., 432 So.2d 108 (Fla. 3d DCA 1983), and remand for further proceedings in light of that opinion.1
. We note that the trial court did not have the benefit of this court’s decision in Valencia at the time the judgment was entered.