Our rights to property…fact or fiction?

January 24, 2019

Dear Editor,

We will be looking at Legal Terms and most can be found by Google if needed.  So let start with substantive due process.  Due process guarantees the following:  ●Laws must be written so that a reasonable person can understand what is criminal behavior.  ●Taxes may only be taken for public purposes.  ●Property may be taken by the government only for public purposes.  ●Owners of taken property must be fairly compensated.  OK, now you know we are talking about TAXES.
Michigan’s Constitution, Article 9, Sec. 5 tells you WHO is taxable, i.e. “commercial, industrial, and utility property,” – – NOTE; there is nothing authorizing YOUR private property to be placed on the tax rolls.  Further in Sec. 5, quoting, “. . . The rate of taxation on such property shall be the average rate levied upon other commercial, industrial, and utility property in this state under the general ad valorem tax law.”

Additionally quoting Sec. 5 Assessment of property of public service businesses.  NOTE; the underlined, is not YOUR private property. . “Sec. 5. The legislature shall provide for the assessment by the state of the property of those public service businesses assessed by the state at the date this constitution becomes effective, and of other property as designated by the legislature, and for the imposition and collection of taxes thereon. Property assessed by the state shall be assessed at the same proportion of its true cash value as the legislature shall specify for property subject to general ad valorem taxation.   The rate of taxation on such property shall be the average rate levied upon other commercial, industrial, and utility property in this state under the general ad valorem tax law, or, if the legislature provides, the rate of tax applicable to the property of each business enterprise assessed by the state shall be the average rate of ad valorem taxation levied upon other commercial, industrial, and utility property in all counties in which any of such property is situated.

Article 9, Sec. 3 Property taxation; uniformity; assessments; limitations; classes; approval of legislature.  Sec. 3. …“The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law except for taxes levied for school operating purposes. . .”  Note: this is not real property which is land this is relating to your cell phone, car that is tangible.

Our Constitution only allows for a taxation upon ‘Commercial, industrial, and utility property’, as such assessments can only be applied to those classes of property under the general ad valorem tax law. According to MCL 211.24 regarding tax assessments, they are only done upon  “owned by 1 person, firm, corporation, or other legal entities as such, assessments done upon ‘private property’ and/or ‘trust property’ is a violation of Michigan’s Constitution, for that class of property is not within the list of properties subject to taxation.  (Private Property).  Accordingly MCL 211.24 the only owners to be assessed are “every person liable’; restricted to a person, firm, corporation, or other legal entity of real property, all of which are considered ‘LEGAL ENTITIES’.  Keep in mind that “person” is equivalent to a legal fiction “firm, corporation, or other”.  We are Men and Women.

MCL 211.24 Property tax assessment roll; time.- (a) “The name and address of every ‘person liable’ to be taxed in the local tax collecting unit with a full description of all the real property liable to be taxed. If the name of the owner or occupant of any tract or parcel of real property is known, the assessor shall enter the name and address of the owner or occupant opposite to the description of the property. If unknown, the real property described upon the roll shall be assessed as “owner unknown”. All contiguous subdivisions of any section that are owned by 1person, firm, corporation, or other legal entity and all unimproved lots in any block that are contiguous and owned by 1 person, firm, corporation, or other entity shall be assessed as 1 parcel, unless demand in writing is made by the owner or occupant to have each subdivision of the section or each lot assessed separately. However, failure to assess contiguous parcels as entireties does not invalidate the assessment as made. Each description shall show as near as possible the number of acres contained in it, as determined by the assessor. It is not necessary for the assessment roll to specify the quantity of land comprised in any town, city, or village lot.”

The terms “person, firm, corporation, or other legal entity” found in MCL 211.24 must be held to conform to the language stated in Article 9, Sec. 3, restricting the ‘General ad valorem taxation’ to real and tangible ‘personal property’, and to ‘Commercial, industrial, and utility property’ found in Article 9, Sec. 5; yet private patented property acts as an ‘Allodial’ Title; and today is exempt under MCL 750.275 by an ‘absolute warranty deed’.

Real and tangible personal property only gives notice to something that can be attested to in having a form and substance within the present, being the only ‘thing’ that can be forfeited, land held by ‘Title’ cannot be lawfully taken without a “breach of contract” or by ‘just compensation.’ [5th. Amendment “nor be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation.”]

Remember taxes on Real Property are direct taxes which the Public Policy of Michigan circumnavigates under the colorful Proviso of “Real and Tangible Personal Property” a scheme.

Couple that factual reality, that these public actors do not comprehend the legal definitions of the public domain, private property and person which are constitutionally required limitation that definitively limits administrative public actors authority to a statutorily defined arena.  If it is Legal, Lawful and correct its ok it is up to us to know and determine the facts.  Or is it Fiction?

Tom Dunn

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