of the applicable statute in this context, it also held that the statute was not unconstitutional. Upon rehearing en banc, however, the Third District, in a unanimous opinion, affirmed the trial court’s ruling in its entirety. In so doing, it approved the panel’s determination regarding the tax appraiser’s standing. These timely appeals and petition for review followed. PROPERTY APPRAISER’S STANDING The initial question presented is whether, in an action filed by a property appraiser seeking review of an adverse decision of the VAB which has overturned the appraiser’s ad valorem tax assessment on a subject p praiser can make such a challenge, however, if the taxing statute at issue involves the disbursement of public funds. See Kaulakis v. Boyd, 138 So.2d 505, 507 (Fla.1962) (<HOLDING>); Barr v. Watts, 70 So.2d 347, 351 (Fla.1953)
holding an unappealed ruling is the law of the case and cannot be later challenged holding that a ruling from a prior decision of this court becomes the law of the case that cannot be challenged in a later proceeding quotation marks omitted holding that the burden is on the defendant when the validity of the warrant is challenged recognizing that the general rule that a ministerial officer cannot in a judicial proceeding attack the validity of a law imposing duties on him is subject to the exception that such a law may be challenged where it involves the disbursement of public funds recognizing the public interest exception