Schleman v. Guaranty Title Company

ON REHEARING GRANTED

SEBRING, J.:

Guaranty Title Company is engaged in the conduct of a general abstract and title insurance business in the City of Tampa, Florida. It is the owner of abstract books and records of such completeness as to enable it to make abstracts of title to any and all tracts of land in Hillsborough County. The full cash value of these books and records is $35,000. Guaranty Title Company has returned this property for taxation purposes, as intangible personal property. The County Assessor of Taxes of Hillsborough County has refused to accept this return, and has assessed the…