COPE, Judge.
This is an appeal of a summary final judgment denying a refund for the payment of intangible personal property tax. We reverse.
The question before us is whether section 199.133, Florida Statutes (1989), applies to an unconditional guaranty which is secured by a mortgage on real property located in this state. We conclude that it does not.
The instant litigation involves two guaranties given in two separate lending transactions. On November...
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