CHATTANOOGA, Tenn., Feb. 21, 2023 – My wife, Jeannette, has received as trustee to our house a bill from county trustee Bill Hullander saying she owes F$1,415 based on an appraisal of the house, due at month’s end.
By David Tulis / NoogaRadio Network
The appraisal is part of the process convincing us that the tax is lawful, lawfully imposed, and that we must pay it as matter of legal duty, as well as civic affection and gratitude for the blessings of county government.
The tax is a long accepted scam, the key of which to unlock is hidden under dozens of sales agreements behind a given piece of land. That key is what Ron Gibson, an engineer and land rights expert describes as a land patent.
Mr. Gibson says that the recordation of your property with the register of deeds office is the main element in the securitization of that document. Recordation is “to the act of giving legal status to a document by making it an official public record.” He says nothing in law allows the conversion of private property to allow the county/state to benefit from unjust enrichment. This is called unlawful conversion, Another criminal act, Mr. Gibson says.
Mr. Gibson is not hard to find. He gladly gives interviews and over 30 years has given many talks about digging down through “real estate” transaction record to get to the treasured land patent, with its U.S. congressional “forever” promise to the holder.
The property tax Is a tax “on the security instrument, the deed itself,” he says. Security instruments are taxable.
Tax is not on the land itself which is privately owned and not used for business. The tax is on the record which circulates as a security.
Tennessee has two types of taxes. Direct and indirect. Indirect taxes are privilege taxes, on certain activities. They are indirect because a person can elect to avoid the tax by avoiding the activity. Tennessee has no direct tax on land. It cannot tax land indirectly because it is not involved in an activity that is taxable.
So, in a widespread municipal fraud, it taxes the activity generated by, with and upon the registration document, which is used as a financial instrument to securitize county debts and other commerce.
Property taxes are excise taxes or indirect taxes, Mr. Gibson observes in You are Not a Slave; Private Property Tax Information. What You Need to Know. And How to Protect Your Rights, (74pp) p. 12. “An excise is defined as a tax levied on certain goods or commodities produced or sold within a country and on licenses granted for certain business activities. Not private property.”
Indeed you are not using your land or house for a business under a license. “In order for property to be taxable you must be conducting some kind of business upon it or making some kind of profit that would be considered to be a privilege. This is only under license. How can it be taxable if you don’t have a sign up, a license, or if you are unincorporated?”
Tax is on the record or the privilege of having the record in the public office.
For the record to become taxable, he says, it must “contain certain legal descriptors of the underlying property” and that the recordation “must be in a government office suited to that purpose” Page 13.
6-hour Gibson lecture on patents
Mr. Gibson likens the tax to a management fee imposed by mutual fund on the asset it manages. Apple doesn’t charge people who own its stock a yearly bill. But a mutual fund will excise — or cut — fees from the holders of the funds, though the underlying assets producing dividends are not taxed. The fee is applied upon the whole for the privilege of having that mutual fund oversee the portfolio.
The tax is on the recordation As a privilege becomes clearer and more rational when one understands that privilege taxes and business taxes and licensing fees are not ever imposed upon private activity, but only upon those activities that affect the public interest.
The county assessor, Mr. Gibson says, page 16 “has authority for ‘valuation of all property’ used ‘in the conduct of the following businesses, to wit, railroad, communications systems, pipeline, public utility; and airline.” Other property would include factories, machinery stored in construction of roads, highways, operation of stadiums or golf courses.
If one is not involved in such activity, one should be able to question whether or not he is liable for such a tax. If property must have a business situs in the state to be taxed, then tax assessors cannot lawfully require all property within the state to be construed as having a situs within the state for the purposes of raising revenue, he says, p. 17
States have authority over commerce, not private activity. This premise is the starting point to unraveling how the tax on privilege arrives in the mail of a homeowner or householder who is not using the land for business, but merely lives there with dependents.
As we have explained, abuse by state actors of the Tennessee privilege mechanisms in the motor vehicle law (Title 55, and Title 65, on carriers) operates in a fraud. The fraud is the enforcement by police of commercial proofs demanded upon people who use the roads privately, and not publicly, in commerce, as do truck drivers, cabbies and bus operators.
Jim Crow-era abuses persist because no defendant-appellant has rightly argued or justly won an off-throwing of this commercial gloss draped over all use of the roads, even that use by private parties not conducting business on the roadways and boulevards of the state.
Using a house where the claimant “cooks, eats, sleeps, bathes and plays” is “not used in a matter that subjects it to taxation,” he says, p. 10. “The presumption that the county owns all property and has authority over every man and his dog, cat, car, wife, children, furniture, tools, shelter and badminton set is patently offensive and repugnant to the Constitution for the United States (1791), he says, p. 10.
Another of Mr. Gibson’s books is What You Need to Know about Land Patents, (179pp).
I won’t say much on the taxes if it isn’t a pressing matter but to explain, there will be some footwork to parse through the tax laws of your state when you get there, such as the definitions for “real property”, and “ad valorum”, and “patent land” or something similar, like allodial, allodium, or whether these are defined at all. Not defining “patent” land likely shows it is outside of statutory constraints and protected like a saving clause if expressed.
In Oregon, patent is expressed but as a prohibition against judicial power in amendment, consequently enough power under duty to protect, not interfere. You can see this prohibition if you bring up ORS 12.040, I think it is.
As to any reservation of rights, referencing the UCC, you need to read through that code. These things are not items used as ornaments to be left hanging around. That reservation requires seasonable action upon the particulars reserved. It doesn’t hurt, but it isn’t really doing much without further qualification.
That said, it likely won’t matter when it is shown the status of the property is likely fraudulently characterized by the taxing authority, e.g., ad valorum allowing valuation and taxes. And in that regard, UCC reservation of rights is irrelevant. Patent authority ought to be sufficient when properly handled.
On the other hand, relative to the tax laws, there is an objection you are likely required to make as to the valuation once receiving the taxes owed each term, and that could always be made. And similarly, even under a statutory right of objection, the simple challenge as the taxing authority to misrepresent the patent land as ad valorum, and none lawful shown, therefore, any valuation unlawful would better set the question if you went no further. Void power or authority is always void. There are no rights to reserve, but to arrest the breach or crimes.