Description: This data set consists of a single polygon for Hillsborough County, Florida. Land boundaries with abutting counties match the outline of parcels. The water boundary with Pinellas County is the line which was established in 1960 between the County Engineers of Hillsborough and Pinellas Counties representing "the middle waters of Tampa Bay" per the County's legal description. The leg of the County that reaches down Tampa Bay has been truncated in line with the Manatee County land boundary.