Western Title Guaranty Co. v. County of Stanislaus

Opinion

STONE, J. *

Appellant Western Title Guaranty Company, filed a complaint in the Superior Court of Stanislaus County to recover taxes paid under protest. The court denied appellant relief and this appeal followed.

Appellant is a title company engaged in business in the City of Modesto in the County of Stanislaus. The company gives opinions concerning the title to a particular parcel of real property upon which a certificate of title insurance issues. Its opinion is largely derived from its “title plant” which consists of the title records of the various parcels of real property in…