@ FL Property Taxes Essay 28pg

Below is the annotated Steve Emerson Property Tax document titled
“@_Fl_PROPERTY_TAXES_essay_28pg.doc”.
My notes are in green to stand out from the original document. The page numbers
have changed due my notes, but everything else is the same as in the original.
If you follow along with this document, you will find many case quotations that have
been completely made-up. You will also find that key constitutional and statutory
language has been omitted to give a false meaning to the legislative intent.
If you would like to leave a comment or discuss my findings, you can do so here:
https://iamhassentmetoyou.substack.com/p/steve-emerson
HISTORY
Land ownership
In England, at least until the mid-1600's, and arguably until William Blackstone's
time in the mid-1700's, property was exclusively owned by the King. In arbitrary
governments the title is held by and springs from the supreme head, be he the emperor,
king, dictator, or by whatever name he is known. It was stated and thus a known fact, that
if the King felt it justified, he could just take the land from one baron and give such land
to another prospective baron. The king was the true and complete owner, giving him the
authority to take and grant the land from the people in his kingdom to who either lost or
gained his favor. McConnell v. Wilcox, I Seam (111.) 344, 367 (1837).
Link to case: https://cite.case.law/ill/2/344/
Has anything changed? Check out James Montgomery’s “The U.S. Is Still A British
Colony” for absolute proof, supported by historical facts, that the United States is a
sub-corporation of Great Britain.
This is hardly what the forefathers planned for when creating the United States
Constitution, if this were what the people in the mid to late 1700's wanted, there would
have been no need to have an American Revolution, since the taxes were secondary to
having a sound and complete ownership of the land. When the colonists were forced to
pay taxes and were required to allow their homes to be occupied by soldiers; they
revolted, fighting the British, and declaring their Declaration of Independence. The
colonists came to America to avoid taxation without representation, to avoid persecution
of religious freedom, to escape sovereign control and virtual dictatorship over the
land, and to acquire a small tract of land that could be owned completely. Having broken
away from the English sovereignty and establishing themselves as their own sovereigns,
and equally important, ownership of land. The American founding fathers chose allodial
ownership of land for the system of ownership on this country. Wendell v Crandall, 1 N.
Y. 491 (1848).
Link to case: https://landgrantpatent.org/pdf/wendell-v-crandall-1848.pdf
Page 1 of 43
Since I didn’t write this document, I can’t say why this case was included. I can say
that the case discusses the abolition of estates tail and their conversion to fee simple.
The word “allodial” does not appear in the opinion even once let alone any
discussion of the founding fathers.
“The American people, before developing a properly functioning stable government,

developed a stable system of land ownership, whereby the people owned their land
absolutely and in a manner similar to the king in common-law England. As "allodium"
which means or is defined as man's own land, which he possesses merely in his own
right, without owing any rent or service to any superior.” Wallace v Harmstead, 44 Pa.
492 (1863).
Link to case: http://landgrantpatent.org/pdf/wallace-v-harmstad.pdf
The above quote does not exist in the court’s opinion. Instead the court said this,
“[T]hough there are some opinions that feudal tenures fell with the
[American] Revolution, yet all agree that they existed before, and the better
opinion appears to be that they still exist.”
Isn’t this the EXACT OPPOSITE of the MADE-UP citation from Steve Emerson?
“Allodium” (Black’s Law Dictionary 6th Edition).

Land held absolutely in one’s own right, and not of any lord or superior; land not subject to feudal duties or
burdens. An estate held by absolute ownership, without recognizing any superior to whom any duty is due
on account thereof.
The American people, newly established sovereigns in this republic after the victory
achieved during the Revolutionary War [see note #1], became complete owners in their
land, beholden to no lord or superior; as sovereign freeholders in the land themselves.
These freeholders in the original thirteen states now held allodial the land they
possessed before the war only feudally. “This new and more powerful title protected the
sovereigns from unwarranted intrusions or attempted takings of their land, and more
importantly it secured in them a right to own land absolutely in perpetuity.” Chisholm v.
Georgia, 2 Dall. (U.S.) 419 (1793); McConnell v. Wilcox, I Seam. (IR.) 344 (1837) as
quoted in Leading Fighter v. County of Gregory, 230 N.W.2d 114, 116 (1975).
Pull the Leading Fighter v. County of Gregory case here and search for the quote.
Don't take my word for it, click the link and do a text search with control + F for
"perpetuity" since Steve highlighted that text in red.
Did you find it? Neither did I.
Feel free to check the other two cases he cites as the source there in case he messed
up:
Chisholm v. Georgia, 2 Dall. (U.S.) 419 (1793)
McConnell v. Wilcox, I Seam. (IR.) 344 (1837)
Page 2 of 43
Note #1 - Here is a reminder to read or listen to James Montgomery’s “The U.S. Is Still A
British Colony” because American DID NOT win the Revolutionary War. Here is proof...
Vattel, in his book “The Law of Nations” which is cited by the courts, tells us that the
“superior party” aka “the victor” writes the terms of the treaty of peace.
Link to Treaty: Treaty of Peace of 1783
Who wrote the Treaty of Peace of 1783 that ended the American Revolution?
“Perpetuity” (Black’s Law Dictionary 5th Edition p.1027).

Continuing forever. Legally, pertaining to real property, any condition extending the inalienability... In
terms of an allodial title, it is to have the property of inalienability forever. Nothing more need be done
to establish the ownership of the sovereigns to their land, although confirmations were usually required to
avoid possible future title confrontations.
Well, in doing my due diligence I decided to check EVERY citation in this document. I really didn’t
expect what appears to be a definition from the law dictionary would be fabricated… Maybe he
forgot to put the quotes around the definition. Below is the actual definition of “perpetuity” as it
appears on page 1027 of Black’s 5th Edition.
Page 3 of 43
As stated in re Waltz et. al., Barlow v Security Trust & Savings Bank, (1925),
quoting Matthews v Ward, 10 Gill & J. (Md.) 443 (1839); "after the American Revolution,
lands in this state (Maryland) became allodial, subject to no tenure, nor to any services
incident there to."
Link to case: https://www.courtlistener.com/opinion/3303598/in-re-barlow-v-security-t-s-bank/
Before discussing this case, let’s go over some principles of real property law. The owner of
allodial title to a piece of land can grant a fee simple title to another (i.e., you). You are beholden
to this allodial owner, holding the land in socage, which means that you pay a rent (aka property
tax) but are not burdened with any military service as was the custom in the past. The fee simple
title holder is holding the land in what is called tenure. The fee simple owner (i.e., you) can go
ahead and rent out the property to another tenant and charge a rent as well. The fee simple
owner then becomes a mesne or middle lord between the king (the lord paramount) and the
lowest in the chain of tenants.
Back to the Waltz quote …
The court goes on to state, “Notwithstanding such rule, it may be both argued by counsel
and assumed by this court that the intention of the people in adopting by initiative the
act in question was to follow the early English system of tenure and thereby to
appropriate to the use and the construction of the statute the English terminology
respecting the manner of acquiring and holding lands. By so doing it becomes necessary
to inquire into the meaning of the term "fee simple" and to determine its effect upon the
act here under consideration. * * *
It thus appears that by the common law of England, as applied to the land here in
question, the estate held by Barlow being unquestionably inheritable and not subject to
any restriction as to heirs, etc. (as in 267 feetail), *267 was fee simple in its nature”
Page 4 of 43
I hope that makes it clear enough for you that the system of land ownership adopted was
the English system of tenure and not allodial ownership as Steve Emerson is trying to tell
us. That is probably why he only pulls selective quotes or makes them up.
Here is a quote from Britt v. Federal Land Bank Ass'n of St. Louis, 505 NE 2d 387 that further
explains this history of real property. Note that only the “right to soil” passed from Great Britain
to the states after the Revolutionary War. The king retained the mineral rights which is explained
more fully in James Montgomery’s work “The U.S. Is Still A British Colony” and the associated
references. Also, here is a link to the book cited by the court by H. Tiffany. Go ahead and read
§6 and 13. It will open your eyes if they are still shut.
Link to Real Property by H. Tiffany: https://archive.org/details/lawofrealpropert01tiff
“Under common law tradition, all private titles since Norman times have
originated from title held by the sovereign.(1 H. Tiffany, Real Property sec. 13
(2d ed. 1920).) The seminal opinion in American jurisprudence analyzing the
origin of sovereign titles and setting forth the principles by which conflicting title
claims based upon competing sovereignties was authored by Mr. Chief Justice
Marshall in Johnson v. M'Intosh (1823), 21 U.S. (8 Wheat.) 543, 5 L.Ed. 681.
There, Chief Justice Marshall outlined the means by which sovereigns acquire
title (conquest, cession, and treaty) and stated that by the Treaty of Paris in 1783:
"[T]he powers of government, and the right to soil, which had previously been in
Great Britain, passed definitively to the states." Johnson v. M'Intosh (1823), 21
U.S. (8 Wheat.) 543, 584, 5 L.Ed. 681, 691.
• 4 This sovereign title, which is absolute and encompasses on the part of the
sovereign authority both ownership of the land and the right to govern the
inhabitants thereof, is "allodial" title. This term is used in contradistinction to
the term "fee simple title," which contemplates the highest title which may
be privately held. (1 H. Tiffany, Real Property secs. 6, 13 (2d ed. 1920).) Fee
simple title may freely be alienated by conveyance, mortgage, or devise but still
be subject to some claim of the sovereign. (1 H. Tiffany, Real Property secs. 6, 13
(2d ed. 1920).) In current usage, the holder of fee simple title is still subject to
dispossession by the government, through due process of law, for nonpayment of
real estate taxes and by eminent domain proceedings.” Britt v. Federal Land
Bank Ass'n of St. Louis, 505 NE 2d 387 (1987)
While sherardizing the Waltz case, I found United States v. Greenberg, 894 F. Supp.
2d 1039 (S.D. Ohio 2012) where an Ohio appellate court states,
“A fee simple is the ‘highest right, title and interest that one can have in land. It is
the full and absolute estate in all that can be granted.” See Masheter v. Diver, 20
Ohio St.2d 74, 78, 253 N.E.2d 780 (Ohio 1969). Yet, it is still a “fee,” that is, an
ownership right derived from the governing authority to whom its use is
ultimately owed. … In Ohio, ownership in fee simple is still ‘subject ... to the
limitations of eminent domain, escheat, police power, and taxation.’ Muirfield
Page 5 of 43
Assn., Inc. v. Franklin Cty. Bd. of Revision, 73 Ohio St.3d 710, 711, 654 N.E.2d
110, 111 (Ohio 1995). … Thus, it is better stated that a fee simple estate ‘is the
highest form of ownership a person can have in real property because it has
no restrictions on its use or enjoyment except those restrictions imposed by
public policy for the common good.’ David A. Thomas, THOMPSON ON
REAL PROPERTY § 17.01 at 599 (2 ed.2000).” United States v. Greenberg, 894
F. Supp. 2d 1039, 1042-1043.
Well, I hope you’re starting to realize that what James Montgomery wrote in “The
U.S. Is Still A British Colony” is NOT myth.
“Allodial” (Black’s Law Dictionary 6th Edition).
Free; not holden of any lord or superior; owned without obligation of vassalage or fealty; the opposite of
feudal.
A fee is An estate of inheritance without condition, belonging to the owner, and

alienable by him, transmissible to his heirs absolutely and simply, such an estate is an
absolute estate in perpetuity and the largest possible estate a man can have, being, in
fact allodial in its nature. This type of fee simple, as thus developed, has definite
characteristics: (1) it is a present estate in land that is of indefinite duration; (2) it is
freely alienable; (3) it carries with it the right of possession; and most importantly (4)
the holder may make use of any portion of the freehold without being beholden to any
person. Stanton v Sullivan, 63 R.I. 216, 7 A. 696 (1839).
Link to case: https://www.courtlistener.com/opinion/4111568/stanton-v-sullivan/
I added the words at the beginning of the quote that Steve left. The orange text does
NOT appear anywhere in the court opinion.
Interesting how the court says that a fee simple estate is allodial in its nature,
especially given the below citation.
“Fee simple” stands “in contradistinction to ‘Allodium[.]’ ” Black's Law Dictionary at

741 (Rev. 4th Ed.1968). Allodium is absolute possession. “The fee-simple estate ... was
never considered as absolute, as were lands in allodium, but *1043 were subject to some
superior on condition of rendering ... service, and in which superior the ultimate
ownership of the land resided.” In re Waltz, 197 Cal. 263, 267, 240 P. 19, 20 (1925)
(citing 1 Cooley's Blackstone (4th Ed.) p. 512).
Here's what one recent court decision had to say about allodial title in the United States:
“the concept of allodial title to land ‘free and clear of any Lien, mortgage, rent, service,
property tax obligation, or other encumbrance’ is an archaic concept not recognized in
modern United States law.” US v. MIWUS, Dist. Court, D. Oregon 2007
Link to case:
https://scholar.google.com/scholar_case?case=10777093254875371474&q=allodial&hl=
en&as_sdt=40003
Page 6 of 43
The United State Supreme Court and state courts alike have stated as a matter of
FACT from the very first day as in the case of Chisholm vs. Georgia (1793) up to and
beyond Leading Fighter vs. County of Gregory, (1975) that the United States
Constitution secured the sovereign people the substantive right to own land absolutely in
perpetuity establishing ownership and possession not subject to any lord, superior,
feudal duties or burdens and without obligation of vassalage. In doing so a
government of and for the people was thereby established to protect the people’s
sovereign right to allodial title of the land subject to no tenure as in TITLE AT LAW,
which establishes an ALLODIAL FREEHOLD that is judgment proof and even immune
from taxation.
This is quite the conclusion to arrive at. I recommend scrolling up to page 2 to review the
completely made-up citation Steve is using from the Leading Fighter case to support his
argument.
This type of superior title was bestowed upon the newly established American people
by the founding fathers. The people were sovereigns by choice, and through this
new type of land ownership, the people were sovereign freeholders or kings over their
own land, beholden to no lord or superior. United States v Sunset Cemetery Co., 132 F.
2d 163 (1943).
Link to case: https://law.justia.com/cases/federal/appellate-courts/F2/132/163/1480789/
Once again, this text does not appear in the case cited. The case is about the United States
taking property under highway easements. There seems to be a pattern emerging where
Steve Emerson makes a false statement and then at the end put a case citation as a show
of authority. This is why it is important to do your due diligence. I have made the links to
the cases available for you to verify that the statements I make here are correct. Take the
time to check it out. Instead, you may end up spending months to years researching and
litigating a case that has no chance of success, because if you hadn’t realized it by now,
there is NO WAY Steve Emerson got a single property off the tax roll with the argument
presented here. As much as we all want to believe him, there is not one shred of evidence
of the success he proclaims. Alphonse repeating his story gives it no more credibility.
TAXATION
When the constitution was drafted the founding fathers were every clear that they
did not want the country to be run on the backs of the people as in their labor and their
land, (See Federalist, No. 30) once again if this were what the people in the late 1700's
wanted, there would have been no need to have an American Revolution. The U.S.
Constitution Article I, Section 8, Clause 1 clearly defines the limitation of taxation to
duties, imposts and excises to be the only form of taxation to pay debts of and to provide
for the needs of the government.
Page 7 of 43
Link to Federalist Paper No 30
I suggest reading the whole paper, but to summarize, Alexander Hamilton puts forth an
argument as to why the taxing power should lie with the federal government instead of
the states. But Steve is right, the federal government never had power over the people in
the states.
U.S. Constitution
Article I, Section 8, Clause 1: “The Congress shall have power to lay and collect taxes’
duties, imposts and excises to pay debts and provide for the common defense and
general welfare of the United States; but all duties, imposts and excises shall be uniform
throughout the United States.”
DEFINITIONS
NOTE: When a definition is encounter in the law, the law defines the
word to purposely exclude the word from the common definition, not to
add to the common meaning or definition.
73 Am Jur 2d § 146 Operation of legislative definitions, generally

The lawmaking body’s own construction of its language, by means of definitions of the
term employed, should be followed in the interpretation of the act or section to which it
relates and is intended to apply. By the same token, the courts should not enlarge
statutory definitions so as to include a situation or a condition which it might be
assumed the legislature would have covered by an enlarged definition if its existence
had been contemplated. A statutory definition supersedes the common-law and
commonly accepted, dictionary or judicial definition. In this regard, where statute itself
contains a definition of a word used therein, the definition controls, however contrary
to the ordinary meaning of the word it may be, and the term may not be given the
meaning in which it is employed in another statute, although the two may be in pari
material. Where the legislature has defined words which are employed in a statute, its
definitions are binding on the courts since the legislature has the right to give such
signification as it deems proper to any word or phrase used by the statute,
irrespective of the relationship of the definition to other terms. Furthermore, where a
word that already has a definite, fixed, and unambiguous meaning is redefined in a
statute, the definition must be taken literally by the courts.
The legislature takes “words” and converts them into “terms”. The Informer’s
article “Terms Not Words” explains this with some key examples of legislative
obfuscation. Kind of like what Steve Emerson is doing in this document.
Page 8 of 43
KEY DEFINITIONS
Art. I, Sect. 8, of the constitution, it is said, “Congress shall have power to lay and
collect taxes, duties, imposts, and excises.”
“Taxes”. (Black’s Law Dictionary 6th Edition).

The apportionment of a tax consists in a selection of the subjects to be taxed, and
laying down the rule by which to measure the contribution which each of these subjects
shall make to the tax.
TAXES. (Bouviera 1856, 6th Edition).

This term in its most extended sense includes all contributions imposed by the
government upon individuals for the service of the state, by whatever name they are
called or known, whether by the name of tribute, tithe, talliage, impost, duty, gabel,
custom, subsidy, aid, supply, excise, or other name.
2. The 8th section of art. 1, Const. U. S. provides, that "congress shall have power to lay
and collect taxes, duties, imposts, and excises, to pay," &c. "But all duties, imposts and
excises shall be uniform throughout the United States."
3. In the sense above mentioned, taxes are usually divided into two great classes, those
which are direct, and those which are indirect. Under the former denomination are
included taxes on land or real property, and under the latter taxes on articles of
consumption. 5 Wheat. R. 317.
4. Congress has plenary power over every species of taxable property, except exports.
But there are two rules prescribed for their government, the rule of uniformity and the
rule of apportionment. Three kinds of taxes, namely, duties, imposts and excises are
to be laid by the first rule; and capitation and other direct taxes, by the second rule.
Should there be any other species of taxes, not direct, and not included within the words
duties, imposts or customs, they might be laid by the rule of uniformity or not, as
congress should think proper and, reasonable. Id.
5. The word taxes is, in a more confined sense, sometimes applied in contradistinction to
duties, imposts and, excises. Vide, generally, Story on the Const. c. 14; 1 Kent, Com.
254; 8 Dall. 171; 1 Tuck. Black. App. 232; 1,Black. Com. 308; The Federalist, No. 21,
36; Woodf. Landl. and Ten. 197, 254.
“Excise tax” (Black’s Law Dictionary 6th Edition).

A tax imposed on the performance of an act; the engaging in an occupation, or the
enjoyment of a privilege. Rapa vs. Haines, Ohio Com.Pl., 101 N.E.2d 733, 735. A tax
on manufacture, sale, or use of goods or on the carrying on of an occupation or
activity, or a tax on the transfer of property. In current usage the term has been
Page 9 of 43
extended to include various license fees and practically every internal revenue tax except
the income tax (e.g., federal alcohol and tobacco excise taxes, IRC § 5001 et seq.)
The text in ( ) above is not included in the law dictionary
EXCISES. (Bouviera 1856 Edition).

This word is used to signify an inland imposition, paid sometimes upon the
consumption of the commodity, and frequently upon the retail sale. 1 Bl. Com. 318; 1
Tuck. Bl. Com. Appx. 341; Story, Const. _950.
“Imposts” (Black’s Law Dictionary 6th Edition).

Taxes, duties, or impositions levied for divers reasons. Crew Levick Co. vs.
Commonwealth of Pennsylvania, 245 U.S. 292, 38 S.Ct. 126, 62 L.Ed. 295. Generic
term for taxes.
IMPOSTS. (Bouviera 1856 Edition).

This word is sometimes used to signify taxes, or duties, or impositions; and,
sometimes, in the more restrained sense of a duty on imported goods and merchandise.
The Federalist, No. 30; 3 Elliott’s Debates, 289; Story, Const. 949.
2. The Constitution of the United States, art. 1, s. 8, n. 1, gives power to congress "to lay
and collect taxes, duties, imposts and excises." And art. 1, s. 10, n. 2, directs that "no
state shall, without the consent of congress, lay any imposts, or duties on imports or
exports, except what may be absolutely necessary for executing its inspection laws." See
Bac. Ab. Smuggling, B; 2 Inst. 62; Dy. 165 n.; Sir John Davis on Imposition.
“Duties” (Black’s Law Dictionary 6th Edition).

In its most usual signification this word is the synonym of imposts or customs; i.e. tax
on imports; but it is sometimes used in a broader sense, as including all manner of taxes,
charges, or governmental imposition.
DUTIES. (Bouviera 1856 Edition).

In its most enlarged sense, this word is nearly equivalent to taxes, embracing all
impositions or charges levied on persons or things; in its more restrained sense, it
is often used as equivalent to customs, (q. v.) or imposts. (q. v.) Story, Const. 949. Vide,
for the rate of duties payable on goods and merchandise, Gord. Dig. B. 7, t. 1, c. 1;
Story’s L. U. S. Index, h. t.
Page 10 of 43
[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2008]
From the U.S. Government Printing Office via GPO Access
PART 1_INCOME TAXES--Table of Contents
Sec. 1.441-1 Period for computation of taxable income.
(8) Taxpayer. Taxpayer has the same meaning as the term person as defined in
section 7701(a)(1) (e.g., an individual, trust, estate, partnership, association, or
corporation) rather than the meaning of the term taxpayer as defined in section
7701(a)(14)(any person subject to tax).
“Individual”. (Black’s Law Dictionary 6th Edition).

As a noun, this term denotes a single person as distinguished from a group or class, and also, very
commonly, a private or natural person as distinguished from a partnership, corporation, or association; but
it is said that this restrictive signification is not necessarily inherent in the word, and that it may, in
proper case, include artificial persons.
As an adjective, “individual” means pertaining or belonging to, or characteristic of, one single person,
either in opposition to a firm, association, or corporation, or considered in his relation thereto.
_______________________________________________________________________
26 USC Sec. 7701

TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 79 - DEFINITIONS
Sec.7701. Definitions
(a) When used in this title, where not otherwise distinctly expressed or manifestly
incompatible with the intent thereof –
(1) Person
The term "person" shall be construed to mean and include an individual, a trust, estate,
partnership, association, company or corporation.
(14)Taxpayer
The term "taxpayer" means any person subject to any internal revenue tax.
FLORIDA STATUTES CHAPTER 198; ESTATE TAXES

F.S. § 198.01 Definitions.--When used in this chapter the term, phrase or word:
(3) "Person" means persons, corporations, associations, joint stock companies, and
business trusts.
FLORIDA STATUTES CHAPTER 192; TAXATION: GENERAL PROVISIONS

F.S. § 192.001 Definitions.--The following definitions shall apply in the imposition of ad
valorem taxes:
(13) "Taxpayer" means the person or other legal entity in whose name property is
assessed, including an agent of a timeshare period titleholder.
Page 11 of 43
FLORIDA STATUTES CHAPTER 220; INCOME TAX CODE
F.S. § 220.03 Definitions.—
(z) “Taxpayer” means any corporation subject to the tax imposed by this code, and
includes all corporations for which a consolidated return is filed under s. 220.131.
Florida Administrative Code

12D-2.001 Definitions.
The following definitions shall apply to property assessed by the Department:
(10) “Person” – As defined in Section 1.01, Florida Statutes, and including any
“company”. Unless otherwise specifically provided, the word “company” may be used
interchangeably with the word “person.”
Florida Statutes
F.S. § 1.01 Definitions.--In construing these statutes and each and every word, phrase, or
part hereof, where the context will permit:
(3) The word "person" includes individuals, children, firms, associations, joint
adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries,
corporations, and all other groups or combinations.
“Person” (Black’s Law Dictionary 6th Edition).

In general usage, a human being (i.e. natural person), though by statute term may include labor
organizations, partnerships, associations, corporations, legal representatives, trustees, trustees in
bankruptcy, or receivers.
‘In common usage, the term 'person' does not include the sovereign, and
statutes employing the word are ordinarily construed to exclude it.’” Wilson v.
Omaha Indian Tribe, 442 US 653, 667 (1979).
Link to case: https://supreme.justia.com/cases/federal/us/442/653/
I included the paragraph preceding the citation to show you the context of the quotation.
The Wilson v. Omaha Indian Tribe court is actually citing United States v. Cooper Corp.,
312 U. S. 600, 312 U. S. 604 (1941) which refers to the United States as the sovereign.
From these two cases, there is no doubt that the courts interpret the term “person” to
exclude government (States and United States).
Note: the best article I have read on the meaning of person is law is title
Person written by the Informer.
“Situs” Lat. (Black’s Law Dictionary 6th Edition).

Location or place of crime or business, or the right or power to tax it. Situs of property,
for tax purposes, is determined by whether the taxing state has sufficient contact with
personal property sought to be taxed to justify in fairness the particular tax. Town of
Cady vs. Alexander Const. Co., 12 Wis2d 236, 107 N.W.2d 267,270.
I have pulled the definition of “situs” from Ballentine’s 3rd Ed., Black’s Law Dictionary
2nd, 3rd, 4th, 5th, 6th, 7th, 8th, and 9th and Bouvier’s Law Dictionary, 6th Ed (1856). The
ONLY dictionary to mention “business” is Black’s 5th & 6th Editions. Generally I do not
Page 12 of 43
use Black’s past the 4th edition, but I find it concerning to cherry-pick definitions. Here
are the definitions from the 4th and 7th editions for comparison.
SITUS. (Black’s 4th Edition)

Lat. Situation; location. Smith v. Bank, 5 Pet. 524, 8 L.Ed. 212; Heston v. Finley, 118
Kan. 717, 236 P. 841, 843; Avery v. Interstate Grocery Co., 118 Okl. 268, 248 P. 340,
341, 52 A.L.R. 528. Site; position; the place where a thing is considered, for example,
with reference to jurisdiction over it, or the right or power to tax it. Boyd v. Selma, 96
Ala. 144, 11 So. 393, 16 L.R.A. 729; Bullock v. Guilford, 59 Vt. 516, 9 A. 360; Fenton v.
Edwards, 126 Cal. 43, 58 P. 320, 46 L.R.A. 832, 77 Am.St.Rep. 141.
It imports fixedness of location. In its natural signification the term is applicable only to landed estates
which are really fixed and immovable. Conventionally, it is applied to personal property as annexing it to
the individual to whom it belongs; its situs being primarily in legal contemplation where the owner happens
to be at any time. It is the exception that personal property has any other situs than that of the person of its
owner. Zanes v. Mercantile Bank & Trust Co. of Texas. Tex.Civ.App., 49 S.W.2d 922. 926.
Generally, personal property has its taxable "situs" in that state where owner of it is domiciled. Smith v.
Lummus, 149 Fla. 660, 6 So.2d 625, 627, 628.
"Situs" of a trust means place of performance of active duties of trustee. Campbell v. 'Albers, 313 Ill.App.
152. 39 N. E.2d 672, 676.
SITUS. (Black’s 7th Edition)

[Latin] The location or position (of something) for legal purposes, as in lex situs, the law
of the place where the thing in issue is situated.
“Business situs” (Black’s Law Dictionary 6th Edition).

A situs acquired for tax purposes by one who has carried on business in the state more
or less permanent in its nature. A situs arising when notes, mortgages, tax sale
certificates and like are brought into the state for something more than a temporary
purpose, and are devoted to some business use there and thus become incorporated
with the property of the state for revenue purpose. A situs arising where possession
and control of property right has been localized in some independent business or
investment away from owner’s domicile so that its substantial use and value primarily
attach to and become an asset of the outside business. State vs. Atlantic Oil Producing
Co., 174 Okl. 61, 49 P.2d 534, 538.
business situs. A term of application in the law of taxation of intangibles, meaning a

situs in a place other than the domicil of the owner, where such owner, through an agent,
manager, or the like, is conducting a business out of which credits or open accounts grow
and are used as a part of the business of the agency. 51 Am J1st Tax § 469. Ballentine's
3rd Ed.
Note: This is applied to intangibles like airplanes or trains that move from place to place.
“Tax situs” (Black’s Law Dictionary 6th Edition).
Page 13 of 43
A state or jurisdiction which has a substantial relationship to assets subject to taxation.
SITUS. (Bouviera 1856 Edition). Situation;, location. 5 Pet. R. 524.
2. Real estate has always a fixed situs, while personal estate has no such fixed situs; the
law rei site regulates real but not the personal estate. Story, Confl. of Laws, _379.
“Ad valorem tax” (Black’s Law Dictionary 6th Edition).

According to value. A tax levied on property or an article of commerce in proportion
to its value, as determined by assessment or appraisal. Callaway v. City of Overland
Park, 211 Kan. 646, 508 P.2d 902, 907.
Above is another cherry-picked rendition of the actual definition from Steve. Below is the
full definition from Black’s 6th Ed.
AD VALOREM. According to the value. (Bouviera 1856, 6th Edition).

This Latin term is used in commerce in reference to certain duties, called ad valorem
duties, which are levied on commodities at certain rates per centum on their value.
See Duties; Imposts; Act of Cong. of March 2, 1799, s. 61 of March 1, 1823 s. 5.
Steve is implying, by the use of the definition above, that ad valorem taxes only apply to
items involved in commerce, which the property that you do your monkey business is
not. But, don’t forget the definition above from Black’s 6th that tells us that “[t]he more
common ad valorem tax is that imposed by states, counties, and cities on real estate.” Oh,
wait, Steve left that part out of the definition.
Page 14 of 43
“Because an owner-occupied residence not used for any commercial purpose does not
qualify as property ‘used in’ commerce or commerce-affecting activity, arson of such a
dwelling is not subject to…prosecution…” Jones v. United States, 529 U.S., 146 L Ed 2d
902, 120 S.Ct. (May 22, 2000).
Link to case: https://www.law.cornell.edu/supct/html/99-5739.ZO.html
This court was not explaining a principle of law that Steve Emerson is implying. The
petitioner was tried for arson18 U.S.C. § 844 (i) which makes it a crime to damage or
destroy, “by means of fire or an explosive, any … property used in interstate or foreign
commerce or in any activity affecting interstate or foreign commerce.” The court ruled
that the property was not used in commerce and that arson of the property was not subject
to prosecution under the statute.
“Property Tax”. (Black’s Law Dictionary 6th Edition pg.1458).

Generic term describing a tax levied on the basis of the value of either personal or real
property owned by the taxpayer.
I’m not sure what dictionary the above definition came from, but this is what I found on
page 1218 of Black’s Law Dictionary, 6th Ed.
“Actual market value” (Black’s Law Dictionary 6th Edition).

In custom laws, the price at which merchandise is freely offered for sale to all
purchasers; the price which the manufacturer or owner would have received for
merchandise, sold in the ordinary course of trade in the usual wholesale quantities.
The U.S constitution clearly defines the limitation of taxation to duties, imposts
and excises, of taxable property; except exports. The two rules prescribed by the U.S
constitution are the rule of uniformity and the rule of apportionment and three kinds
of taxes, namely, duties, imposts and excises all commercial terms in accordance with
the above statutory and legal definitions truly involving a connection with
manufacturing, trade and traffic including buying and selling; as in business
actively; or commerce in general conducted within the situs of the State by some
legal entity clearly defined by the Florida state statutes § 192.001(13) and § 220.03(z)
as the taxpayer.
Page 15 of 43
THE FLORIDA REVENUE CODE
The construction of the U.S constitution, Florida state constitution, the Florida state
statutes and the Florida Administrative Code makes it obviously clear, whose property is
lawfully intended to be regulated, taxed, and controlled and which “Person” is liable to
pay such a tax, and clearly states the exemptions from all taxation of such “Person.”
Keep in mind that all government codes, rules, regulations and statutes can only apply to
the States sovereign lands, government employees and what government is or has
created. Even the Municipal Corporation known to most as local Government
cannot violate the constitutional rights of the People to fund its functions.
Florida State Constitution Article VII Sec 3 (b). Taxes; Exemptions.

“There shall be exempt from taxation, cumulatively, to every head of a family residing
in this state, household goods and personal effects to the value fixed by general law”
F.S. § 196.181 Exemption of household goods and personal effects.--There shall be

exempt from taxation to every person residing and making his or her permanent home
in this state household goods and personal effects. Title to such household goods and
personal effects may be held individually, by the entireties, jointly or in common with
others.

12D-7.002 Exemption of Household Goods and Personal Effects.
Only household goods and personal effects of the taxpayer which are actually employed in the use of
serving the creature comforts of the owner and not held for commercial purposes are entitled to the
exemption provided by Section 196.181, Florida Statutes. “Creature comforts” are things which give
bodily comfort, such as food, clothing and shelter. Commercial purposes includes owning household
goods and personal effects as stock in trade or as furnishings in rental dwelling units.
The Florida State Constitution Article VII Sec 6 (a) states;

“Every person who has the legal or equitable title to real estate and maintains thereon
the permanent residence of the owner, or another legally or naturally dependent upon
the owner, shall be exempt from taxation thereon. “The real estate may be held by legal
or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly
by stock ownership or membership representing the owner’s or member’s proprietary
interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight
years.”
Steve Emerson omitted an important part from this section of the Florida Constitution. I
have included the complete section below with the missing part in bold:
“The Florida State Constitution Article VII Sec 6 (a)

Every person who has the legal or equitable title to real estate and maintains thereon the
permanent residence of the owner, or another legally or naturally dependent upon the
owner, shall be exempt from taxation thereon, except assessments for special benefits,
Page 16 of 43
up to the assessed valuation of twenty-five thousand dollars and, for all levies other
than school district levies, on the assessed valuation greater than fifty thousand
dollars and up to seventy-five thousand dollars, upon establishment of right thereto
in the manner prescribed by law. The real estate may be held by legal or equitable title,
by the entireties, jointly, in common, as a condominium, or indirectly by stock ownership
or membership representing the owner’s or member’s proprietary interest in a corporation
owning a fee or a leasehold initially in excess of ninety-eight years. The exemption shall
not apply with respect to any assessment roll until such roll is first determined to be in
compliance with the provisions of section 4 by a state agency designated by general law.
This exemption is repealed on the effective date of any amendment to this Article which
provides for the assessment of homestead property at less than just value.”
source: https://www.flsenate.gov/Laws/Constitution#A7S03
The key part of Article VII Sec 6 (a) is the first sentence that explains the exemption. I
will include it again below with the key words that give it meaning in bold.
“Every person who has the legal or equitable title to real estate and maintains
thereon the permanent residence of the owner, or another legally or naturally
dependent upon the owner, shall be exempt from taxation thereon, except assessments
for special benefits, up to the assessed valuation of twenty-five thousand dollars and,
for all levies other than school district levies, on the assessed valuation greater than fifty
thousand dollars and up to seventy-five thousand dollars, upon establishment of right
thereto in the manner prescribed by law.”.
The following phrases can be removed to simplify the sentence while retaining the
meaning.
• "or another legally or naturally dependent upon the owner" expands upon the
subject "owner" and is not necessary for our analysis, but tells us that the
exemption applies to a dependent of the owner.
• The phrase "except assessments for special benefits" is a parenthetical clause
and doesn't change the meaning of the sentence, so we can take it out
Let's see what we’re left with.
“Every person who has the legal or equitable title to real estate and maintains
thereon the permanent residence of the owner shall be exempt from taxation
thereon up to the assessed valuation of twenty-five thousand dollars”
Now this has a completely different meaning from what Steve Emerson conveyed by
omitting that qualifying part of the sentence “up to the assessed valuation of twenty-five
thousand dollars”.
Here’s how the property tax exemption works in Florida. If you own a piece of real estate
that is your primary residence and it's assessed value is $500,000, you will be exempt
Page 17 of 43
from taxation on $25,000 of that assessed value. This leaves $475,000 of value that your
property tax will be based on, not the full value of the property.
F.S. § 196.031 Exemption of homesteads.--
1
(1) Every person who, on January 1, has the legal title or beneficial title in equity to real
property in this state and who resides thereon and in good faith makes the same his or
her permanent residence, or the permanent residence of another or others legally or
naturally dependent upon such person, is entitled to an exemption from all taxation.
This section may have changed slightly since this document was created, but it still
appears to be missing the same key language that was left out of Article VII, section 6 (a)
of the Florida Constitution above. Here is what I found on the State of Florida’s website.
F.S. § 196.031. Exemption of homesteads.—

(1)(a). A person who, on January 1, has the legal title or beneficial title in equity to real
property in this state and who in good faith makes the property his or her permanent
residence or the permanent residence of another or others legally or naturally dependent
upon him or her, is entitled to an exemption from all taxation, except for assessments
for special benefits, up to the assessed valuation of $25,000 on the residence and
contiguous real property, as defined in s. 6, Art. VII of the State Constitution. Such
title may be held by the entireties, jointly, or in common with others, and the exemption
may be apportioned among such of the owners as reside thereon, as their respective
interests appear. If only one of the owners of an estate held by the entireties or held
jointly with the right of survivorship resides on the property, that owner is allowed an
exemption of up to the assessed valuation of $25,000 on the residence and
contiguous real property. However, an exemption of more than $25,000 is not
allowed to any one person or on any one dwelling house, except that an exemption up
to the assessed valuation of $25,000 may be allowed on each apartment or mobile home
occupied by a tenant-stockholder or member of a cooperative corporation and on each
condominium parcel occupied by its owner. Except for owners of an estate held by the
entireties or held jointly with the right of survivorship, the amount of the exemption may
not exceed the proportionate assessed valuation of all owners who reside on the property.
Before such exemption may be granted, the deed or instrument shall be recorded in the
official records of the county in which the property is located. The property appraiser
may request the applicant to provide additional ownership documents to establish title.
Link to statute:
http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-
0199/0196/0196.html
F.S. § 195.027 Rules and regulations. --

(1) The Department of Revenue shall prescribe reasonable rules and regulations for the
assessing and collecting of taxes, and such rules and regulations shall be followed by the
property appraisers, tax collectors, clerks of the circuit court, and value adjustment
boards. It is hereby declared to be the legislative intent that the department shall
formulate such rules and regulations that property will be assessed, taxes will be
collected, and the administration will be uniform, just, and otherwise in compliance with
the requirements of the general law and the constitution.
Page 18 of 43
“House”. (Black’s Law Dictionary 6th Edition).
Structure that serves as living quarters for one or more persons or families.
“Shelter”. (Black’s Law Dictionary 6th Edition).

In statute relating to the provisions of food, Clothing and shelter for one’s children, term generally refers
to a home with proper environments, as well as protection from the weather.
“Household” adj. (Black’s Law Dictionary 6th Edition).

Belonging to the house and Family; domestic.
“Home” (Black’s Law Dictionary 6th Edition).

One’s own dwelling place; the house in which one lives, especially the house in which one lives with his
family; the habitual abode of one’s family; a dwelling house. Mann v. Haines, 146 Kan. 988, 73 P.2d
1066,1072.
“Comfort”. (Black’s Law Dictionary 6th Edition).

Benefit, consolation, contentment, ease, enjoyment, happiness, pleasure, or satisfaction.
“Personal Effects”. (Black’s Law Dictionary 6th Edition).

Articles associated with person, as property having more or less intimate relation to person of possessor;
“effects” meaning movable or chattel property of any kind. Usual reference is to such items as the
following owned by a decedent at the time of death: clothing, furniture, jewelry, stamp and coin
collections, silver, china, crystal, cooking utensils, books, cars, televisions, radios, etc.
So personal effects are intangible personal property.
“Household”. n. (Black’s Law Dictionary 6th Edition).

A family living together. Schurler v. Industrial Commission, 86 Utah 284, 43 P.2d 696, 699. Those who
dwell under the same roof and compose a family.
Term “household” is generally synonymous with “family” for insurance purposes, and includes those
who dwell together as a family under the same roof. Van Overbeke v. State Farm Mut. Auto. Ins. Co.,
303 Minn. 387, 227, N.W.2d 807, 810.
Generally, the term “household” as used in automobile policies is synonymous with “home” and
“family.” Bartholet v. Berkness, 291 Minn. 123, 189 N.W.2d 410, 412.
The Florida state statutes § 192.001-(13) and § 220.03(z) defines the taxpayer as a
corporation or other legal entity and that the word taxpayer has the same meaning as
the term person pursuant to title 26 CFR Sec. 1.441-1(8), F.S. § 198.01(3) and the
Florida Administrative Code 12D-2.001(10). Florida statute § 196.181 and the Florida
Administrative Code 12D-7.002 defines household goods and personal effects of the
taxpayer to be Creature comforts “things which give bodily comfort, such as food,
clothing and Shelter” and states that such Creature comforts shall be exempt from
taxation. [remember that we need to use the definitions given by the legislature to
their terms and not the definitions from the law dictionary.] The Black’s Law
Dictionary 6th Edition defines “Shelter” as a, “term generally refers to a home” as well
as “protection from the weather.” Black’s Law Dictionary 6th Edition defines the word
“Home” as a “House,” (“One’s own dwelling place; the house in which one lives with his
family; a dwelling house”). Also Black’s Law Dictionary 6th Edition defines “Household”
as “Belonging to the house and Family” also “Generally, the term “household” as used
in automobile policies is synonymous with “home.” The Florida State Constitution
Page 19 of 43
Article VII Sec 3 (b) states that those “household goods and personal effects to every
head of family residing in this state are exempt from taxation.” The Florida State Statute
§196.181 (Exemptions chapter) makes it very clear that the “title” to such household
goods and personal effects shall be exempt from taxation, and Florida State Statute F.S.
§ 196.031(Exemptions chapter) tells us that “Every person who has the legal title or
beneficial title in equity to real property in this state and who resides thereon and in
good faith makes the same his or her permanent residence, or the permanent residence
of another or others legally or naturally dependent upon such person, is entitled to an
exemption from all taxation.” [don’t forget the qualifying language that Steve left
out] The Florida State Constitution Article VII Sec 6 (a) states that “Every person who
has the legal or equitable title to real estate and maintains thereon the permanent
residence of the owner, or another legally or naturally dependent upon the owner, shall
be exempt from taxation thereon. [don’t forget the qualifying language that Steve left
out] F.S. §195.027 (Rules and regulations) makes it very clear that the legislative intent
is to be “in compliance with the requirements of the general law and the constitution.”
Remember that Florida does not have a personal income tax. The income tax code section
F.S. § 220.03 (z) defining a taxpayer as any corporation does not matter to the property
tax argument.
Links to statute sections:

http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_
String=&URL=0100-0199/0192/Sections/0192.001.html
“Title”. (Black’s Law Dictionary 6th Edition).

Title is the means whereby the owner of lands has the just possession of his property. The union of all
the elements which constitute ownership. Full independent and fee ownership. The right to or ownership in
land; also, the evidence of such ownership. Such ownership may be held individually, jointly, in common,
or in cooperate or partnership form. One who holds vested rights in property is said to have title
whether he holds them for his own benefit or for the benefit of another.
"Ownership”. (Black’s Law Dictionary 5th Edition).

The complete dominion, title, or proprietary right in a thing or claim. The entirety of the powers of use
and disposal by law. The exclusive right of possession, enjoyment, and disposal. Ownership of property is
absolute or qualified. The ownership of property is absolute when a single person has absolute
dominion over the property. The ownership is qualified when use of the property is restricted."
NOTE: So one must ask themselves what do we have “title” to; the couch, the TVs,
lamps, tables, beds, or the DVD and CD collection or maybe the refrigerator? NO we
have title to the land and the structures (Houses, barns, sheds, etc.) that sit upon that land
in the allodial sense, as in complete Perpetuity, not holden of any lord or superior; owned
without obligation as granted by the original land patents and protected by the state and
federal Constitutions. State courts across the nation over the past two hundred years have
ruled that “question of legal title cannot be tried or decided” Merrill v. Wright, 65 Neb 794, 91
Page 20 of 43
NW 697; Schenck v. Conover, 13 NJ Eq 220; Exum v. Baker, 115 NC 242, 20 SE 448; Stanley v.
Sullivan, 71 Wis 585, 37 NW 801. This technically tells us that land “ownership” in America
is truly absolute, therefore no lawful court of the land can even hear the matter involving
legal title, because there can be no lawful claim against one who holds legal title, legal
title is absolute and held in complete Perpetuity.
“Commercial Use”. (Black’s Law Dictionary 6th Edition).

Term implies use in connection with or for furtherance of a profit-making enterprise. Roberts
Enterprises, Inc. v. Secretary of Transp., 237 Kan. 276, 699 P.2d 479, 483.
As stated above “household goods and personal effects” are defined technically as
“things which give bodily comfort such as Shelter” (house) and that the title to such
“household goods and personal effects” (House” and the “land” it sits upon) used solely
for the creature comforts of the taxpayer/owner and not devoted to some business or
commercial purposes shall be exempt from taxation; therefore the use of such
property solely for exempt purposes [as in nonbusiness, noncommercial, nonprofit use]
is expressly exempted from taxation. Remember the legislative intent is to be “in
compliance with the requirements of the general law and the constitution.”
Steve uses the definitions from the law dictionaries to give meaning to the terms defined
by the legislature.
He should know better than this because as you remember, on page 7 above under
DEFINITIONS, he quotes 73 Am Jur 2d § 146 and even bolds this statement “where
statute itself contains a definition of a word used therein, the definition controls”
This principle of statutory interpretation is reiterated by the court below.
"The starting point in any endeavor to construe a Statute is always the words of the
Statute itself; unless Congress [the legislature] has clearly indicated that its
intentions are contrary to the words it employed in the Statute, this is the ending
point of interpretation." Fuller v. United States 615 F. Supp. 1054 (D.C. Cal 1985),
West's Key 188 quoting Richards v. United States 369 US 1, 9, 82 S. Ct. 585, 590, 7 L.
Ed. 2d. 492 (1962).
With this in mind, and because Steve is attempting to argue that your house and the land
it sits on are “household goods and personal effects”, let's see check the definitions for
"household goods" and "personal effects" provided by the Florida legislature in F.S. §
192.001.
F.S. § 192.001. Definitions.—All definitions set out in chapters 1 and 200 that are
applicable to this chapter are included herein. In addition, the following definitions shall
apply in the imposition of ad valorem taxes:
(11) “Personal property,” for the purposes of ad valorem taxation, shall be divided into
four categories as follows:
Page 21 of 43
(a) “Household goods” means wearing apparel, furniture, appliances, and other items
ordinarily found in the home and used for the comfort of the owner and his or her family.
Household goods are not held for commercial purposes or resale.
(b) “Intangible personal property” means money, all evidences of debt owed to the
taxpayer, all evidences of ownership in a corporation or other business organization
having multiple owners, and all other forms of property where value is based upon that
which the property represents rather than its own intrinsic value.
(12) “Real property” means land, buildings, fixtures, and all other improvements to
land. The terms “land,” “real estate,” “realty,” and “real property” may be used
interchangeably.
(16) “Taxable value” means the assessed value of property minus the amount of any
applicable exemption provided under s. 3 or s. 6, Art. VII of the State Constitution and
chapter 196.
source:
http://www.leg.state.fl.us/STATUTES/index.cfm?App_mode=Display_Statute&Search_
Just another part of Steve Emerson’s argument that doesn’t add up. At this point, it
shouldn’t be much of a surprise.
F.S. § 196.012 Definitions.--For the purpose of this chapter, the following terms are
defined as follows, except where the context clearly indicates otherwise:
(1). “Exempt use of property” or “use of property for exempt purposes” means
predominant or exclusive use of property owned by an exempt entity for educational,
literary, scientific, religious, charitable, or governmental purposes, as defined in this
chapter.
(2) "Exclusive use of property" means use of property solely for exempt purposes.
Such purposes may include more than one class of exempt use.
(13) "Real estate used and owned as a homestead" means Real Property to the
extent provided in s. 6(a), Art. VII of the State Constitution, but less any portion thereof
used for commercial purposes, with the title of such property being recorded in the
official records of the county in which the property is located. Property rented for more
than 6 months is presumed to be used for commercial purposes.
(17) "Permanent resident" means a person who has established a permanent residence
as defined in subsection (18).
(18) "Permanent residence" means that place where a person has his or her true, fixed,
and permanent home and principal establishment to which, whenever absent, he or she
has the intention of returning. A person may have only one permanent residence at a
time; and, once a permanent residence is established in a foreign state or country, it is
presumed to continue until the person shows that a change has occurred.
“Commercial”. (Black’s Law Dictionary 6th Edition).

Relates to or is connected with trade and traffic or commerce in general; is occupied with business and
commerce. Anderson v. Humble Oil & Refining Co., 226 Ga. 252, 174, S.E.2d 415, 416. (Generic term
for most all aspects of buying and selling).
Page 22 of 43
“Estate” (Black’s Law Dictionary 6th Edition).
“Estate” is commonly used in conveyances in connection with the words “right,” title,’ and “interest,”
and is, in a great degree, synonymous with all of them.
“The condition or circumstance in which the owner stands with regard to his property.” Boyd vs. Sibold,
7Wash.2d 279, 109 P.2d 535, 539.

12D-1.002 General Rules- Definitions
(7) “Homestead” and “Homestead Property” – Means that property described in Article VII, section 6(a)
of the State Constitution.
Link to rule: https://www.flrules.org/gateway/notice_Files.asp?ID=1298265
12D-7.013 Homestead Exemptions - Abandonment.

(5) Property used as a residence and also used by the owner as a place of business does not lose its
homestead character.
(a) The head of the family occupying the second story of a building as his home and the first story of
the building as his business house is entitled to claim homestead exemption on the building, except that
portion not used by him either as his business house or as his home. Any portion of the property not used as
his business house may not be exempted as a homestead. In other words, if any portion of the first floor
or second floor of the building is rented to another party and used by the other party for other
purposes, it would not be within the exemption provided for under Article VII of the State
Constitution. (Smith v. Guckenheimer, 27 So. 900 (Fla.1900).
(b) The two uses should be separated with that used as a residence and business house being granted
the exemption and the remainder being taxed.
All versions of rule: https://www.flrules.org/gateway/RuleNo.asp?ID=12D-7.013

Current version of rule: https://www.flrules.org/gateway/notice_Files.asp?ID=12158676
What appears to be subsection 12D-7.013 (5) (a) and 12D-7.013 (5) (b) does not exist in the current version
of the rule.
F.S. § 193.1554 Assessment of nonhomestead residential property.—

(1) As used in this section, the term “nonhomestead residential property” means
residential real property that contains nine or fewer dwelling units, including vacant
property zoned and platted for residential use, and that does not receive the exemption
under s. 196.031.
The Florida Administrative Code12D-7.013(5)(a)(b) (Homestead Exemptions) and

Florida Statutes § 193.1554 (Assessment of nonhomestead residential property) helps us to
understand that homestead exemption is only for the “head of the family,” “the Owner”
[taxpayer], that has property (Land, Real Property and/or personal property) that is used
for profit making commercial purposes, or used by the taxpayer/owner as a place of
business and in making a “permanent residents” upon such property is entitled to claim
homestead exemption upon the area of property set aside for the permanent residents and
that the two uses “Permanent residents” and “Business” should be separated, with that
used as a “residence and business house” being granted the exemption [up to the
assessed valuation of $25,000 which was left out of above] and the remainder (the
property used for profit oriented commercial purposes) “being taxed.” Florida State
Statute § 196.012 (17)(18) (Exemptions chapter) defines "Permanent residence" to
mean the “place where a person as defined by F.S. § 198.01(3) and FAC 12D-2.001(10)
Page 23 of 43
has his or her true, fixed, and permanent home and principal establishment to which,
whenever absent, he or she has the intention of returning.” Florida State Statute §
196.012 (13) (Exemptions chapter) defines Real estate used and owned as a homestead
to mean “Real Property to the extent provided in s. 6(a), Art. VII of the State
Constitution, but less any portion thereof used for commercial purposes” and goes on to
define “Property rented for more than 6 months is presumed to be used for commercial
purposes.” Florida Statutes § 193.1554 clearly defines “nonhomestead residential
property” to mean “residential real property that contains nine or fewer dwelling units,
including vacant property zoned and platted for residential use, and that does not receive
the exemption under s. 196.031,” truly a business use of commercial property engaged in
commerce. The Black’s Law Dictionary 6th Edition defines “Commercial Use” as the
furtherance of a profit-making enterprise and the term “Commercial” as trade and
traffic or commerce in general occupied with business and commerce.
The homestead exemptions stated in the state constitution, state statutes and the
Florida Administrative Code would apply only to an individual “Person” as defined by
F.S. § 198.01(3) and FAC 12D-2.001(10) as a company, corporation or other legal entity
who are taxpayers as defined by F.S. § 192.001(13) § 220.03(z) and in possession of, or
with title to real property (real estate) as defined by F.S. §192.001(12),(13), which is
used strictly for profit oriented commercial purposes such as a Farm, Ranch, Lumber
Mill, Car lot, Automotive repair lot, Grocery store, Restaurant, Hotel, Apartment
complex, Office building, etc, with a part of such real property being used as the
permanent residences of the taxpayer/owner, but less any portion thereof used for
commercial purposes would or could apply for a Homestead exemption to receive (for
lack of a better word) a discount, and in order to receive such an exemption the title of
such real property must be recorded in the official records of the county in which the real
property is located in accordance with the definitions stated in F.S. §192.001(12),(13)
("Real property" “Real estate used and owned as a Homestead”).
F.S. § 192.001 Definitions.--All definitions set out in chapters 1 and 200 that are applicable to this
chapter are included herein. In addition, the following definitions shall apply in the imposition of ad
valorem taxes:
(12) "Real property" means land, buildings, fixtures, and all other improvements to
land. The terms "land," "real estate," "realty," and "real property" may be used
interchangeably.
In general, a state may tax everything which exists by its authority or is introduced by
its permission within its boundaries. While restricted to taxation of property having a
taxable situs within the territorial jurisdiction of the state, the legislature may extend
taxation to all persons and to all property real or personal within its jurisdiction. Frick
v Pennsylvania, 268 US 473, 69 L Ed 1058, 45 S Ct 603, 42 ALR 316; Thompson v
Kentucky, 209 US 340, 52 L Ed 822, 28 S Ct 533; M'Culloch v Maryland, 4 Wheat (US)
316, 4 L Ed 579. Since a state can levy a property tax only upon “property” having a
situs in the state, provisions requiring all property within the state to be subject to
taxation will not be construed to include property which has no situs for taxation
within the state. Taxing statutes and statutes conferring authority to impose taxes are
to be strictly construed. Commonwealth v Union P. R. Co. 214 Ky 339, 283 SW 119, 49
ALR 1091; Department of Revenue v Brookwood Associates, Ltd. (Fla App D1) 324 So
2d 184. When, however, the statutes enumerate the classes of property which shall be
Page 24 of 43
subject to taxation, property cannot be taxed unless it falls within one of such classes.
Newport Illuminating Co. v Tax Assessors, 19 RI 632, 36 A 426.
See Florida Constitution Article VII, Section IV for a list of classes of property subject to
taxation. You will find many references to the taxation of your homestead.
Link: https://www.flsenate.gov/Laws/Constitution#A7S04
“Situs” Lat. (Black’s Law Dictionary 6th Edition).

Location or place of crime or business, or the right or power to tax it. Situs of property, for tax purposes, is
determined by whether the taxing state has sufficient contact with personal property sought to be
taxed to justify in fairness the particular tax. Town of Cady vs. Alexander Const. Co., 12 Wis2d 236, 107
N.W.2d 267,270.
“Business situs” (Black’s Law Dictionary 6th Edition).

A situs acquired for tax purposes by one who has carried on business in the state more or less
permanent in its nature. A situs arising when notes, mortgages, tax sale certificates and like are
brought into the state for something more than a temporary purpose, and are devoted to some
business use there and thus become incorporated with the property of the state for revenue purpose.
A situs arising where possession and control of property right has been localized in some independent
business or investment away from owner’s domicile so that its substantial use and value primarily attach to
and become an asset of the outside business. State vs. Atlantic Oil Producing Co., 174 Okl. 61, 49 P.2d
534, 538.
Tax” situs”. (Black’s Law Dictionary 6th Edition).

A state or jurisdiction which has a substantial relationship to assets subject to taxation.
TAXATION: GENERAL PROVISIONS

F.S. § 192.032 Situs of property for assessment purposes.—
All property shall be assessed according to its situs as follows:
(1) Real property, in that county in which it is located and in that taxing jurisdiction in
which it may be located.
Remember the definition of “situs” from above. Only 2 editions of Black’s state the
“location of a crime or business”. Every other dictionary defines situs as “location”.
Florida Statutes
F.S. § 1.01 Definitions.--In construing these statutes and each and every word, phrase, or
part hereof, where the context will permit:
(1) The singular includes the plural and vice versa.
(2) Gender-specific language includes the other gender and neuter.
(3) The word "person" includes individuals, children, firms, associations, joint
adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries,
corporations, and all other groups or combinations.
“Individual”. (Black’s Law Dictionary 6th Edition).
As a noun, this term denotes a single person as distinguished from a group or class, and also, very
commonly, a private or natural person as distinguished from a partnership, corporation, or association; but
it is said that this restrictive signification is not necessarily inherent in the word, and that it may, in
proper case, include artificial persons.
As an adjective, “individual” means pertaining or belonging to, or characteristic of, one single person,
either in opposition to a firm, association, or corporation, or considered in his relation thereto.
Page 25 of 43
“Person”. (Black’s Law Dictionary 6th Edition).
In general usage, a human being (i.e. natural person), though by statute term may include labor
organizations, partnerships, associations, corporations, legal representatives, trustees, trustees in
bankruptcy, or receivers.
"In common usage, the term 'person' does not include the sovereign, and statutes
employing the word are ordinarily construed to exclude it." Wilson v. Omaha Indian
Tribe, 442 US 653, 667 (1979).
See note above related to this same citation.
FLORIDA STATUTES CHAPTER 198; ESTATE TAXES

F.S. § 198.01 Definitions.--When used in this chapter the term, phrase or word:
(3) "Person" means persons, corporations, associations, joint stock companies, and
business trusts.
Link to rule:
https://www.flrules.org/gateway/readFile.asp?sid=0&tid=12158191&type=1&file=12D-
2.001.doc
NOTE: The Florida Administrative Code 12D-2.001(10) (Definitions), defines

“Person” as any “company.” [This is the actual definition: “(10) Person – As defined in
Section 1.01, F.S., and including any “company”. Unless otherwise specifically provided,
the word “company” may be used interchangeably with the word ‘person’.”] Unless
otherwise specifically provided, the word “company” may be used interchangeably with
the word “person.” Florida Statues § 198.01(3) (Estate Taxes chapter) defines “Person”
to mean persons, corporations, associations, joint stock companies, and business
trusts keeping within the scope of the definition of taxpayer as defined in Florida statutes
§ 192.001-(13) and § 220.03(z) as a corporation or other legal entity. The Black’s Law
Dictionary 6th Edition defines “Person” “though by statute term may include labor
organizations, partnerships, associations, corporations, legal representatives, trustees,
trustees in bankruptcy, or receivers.” F.S. §192.001-12 defines “Real Property” “as
Land, Buildings, Fixtures and all other improvements to land.” §192.001-12 also informs
us that the “TERMS “land,” “real estate,” “realty” and “real property” (which are
commercial terms) may be used interchangeably and shall apply in the imposition of ad
valorem taxes.” The Black’s Law Dictionary 6th Edition defines “Real Property” as
“Land, that for the purpose of sale, emblements, industrial growing crops and things
attached to or forming part of the land, which are agreed to be severed before sale or
under the contract of sale, shall be treated as goods and be governed by the regulating
the sales of goods.” The Florida Administrative Code 12D-2.001(1) Definitions, defines
“Operating property” “shall be classified in one of the following categories “Real
Property,” “Tangible Property” or “Intangible Personal Property” defining “real
property” as truly a commercial term. The Florida Administrative Code 12D-1.002(7)
General Rules- Definitions, defines “Homestead” and “Homestead Property” – “Means
that property described in Article VII, section 6(a) of the State Constitution.” Article
VII, section 6(a) speaks of only Real Estate which may be used interchangeably with
“realty,” “real property” and “land” but less any portion thereof used for
Page 26 of 43
commercial purposes also keeping within the scope of the definitions provided in F.S.
§192.001(12) and (13). F.S. § 192.032 states CLEARLY that the state can only levy a
property tax (ad valorem taxes) upon “property” having a situs located in the taxing
jurisdiction of the state. Black’s Law Dictionary 6th Edition defines “Situs” as a
“location or place of crime or “business” and “Business situs” is defined as “one who
has carried on business in the state more or less permanent in its nature.” “In general,
a state may tax everything which exists by its authority or is introduced by its permission
within its boundaries.” Frick v Pennsylvania, 268 US 473, 69 L Ed 1058, 45 S Ct 603,
42 ALR 316.
“Real Property” (Black’s Law Dictionary 6th Edition).

Land, that which is incidental or appurtenant to land; that which is immoveable by law: except that for the
purpose of sale, emblements, industrial growing crops and things attached to or forming part of the
land, which are agreed to be severed before sale or under the contract of sale, shall be treated as
goods and be governed by the regulating the sales of goods. Calif.Civil Code, § 658.
Here is the exact definition of “real property” from Black’s Law Dictionary, 6th Ed. On page 1218
Just so you don’t get confused by Steve’s use of styling, the definition is NOT saying that
the real property is to be treated as goods. The subject of this sentence is the
“emblements, industrial growing crops and things attached to or forming part of the land”
that shall be treated as goods and be governed by the regulating the sales of goods.

12D-2.001 Definitions.
The following definitions shall apply to property assessed by the Department:
(1) “Operating Property” – All property owned by or leased to railroad and railroad terminal companies
and directly related to the operation of railroads. Operating property” shall be classified in one of the
following categories.
(a) Real Property.
(b) Tangible Property.
(c) Intangible Personal Property.
Page 27 of 43
(10) “Person” – As defined in Section 1.01, Florida Statutes, and including any “company”. Unless
otherwise specifically provided, the word “company” may be used interchangeably with the word
“person.”
NOTICE: The Florida Administrative Code12D-7.013-5(b) keeping in context with

12D-7.002 (Exemption of Household Goods and Personal Effects) makes it clear that the
taxpayer’s “Permanent Residents” (Shelter, Dwelling House) the place that the taxpayer
Eats, Sleeps, take Showers, watches TV, pursues Hobbies, Interests and provides shelter
for the Family shall be exempt from the “tax” or as stated in F.S. §196.192(1) “shall be
totally exempt from ad valorem taxation” or as stated in The Florida State Constitution
Article VII Sec 6 (a) “permanent residence of the owner shall be exempt from taxation
thereon”. 12D-7.013-5(b) states that “The two uses should be separated with that used
as a residence and business house being granted the exemption and the remainder
being taxed” stating that only the Business part of the property that is not being used for
the residence or the business house may be appraised for ad valorem taxation which by
its own definition is a commercial Tax.
Here is the full text of F.S. § 196.192 (1):
196.192. Exemptions from ad valorem taxation.—Subject to the provisions of this

chapter:
(1). All property owned by an exempt entity, including educational institutions, and used
exclusively for exempt purposes shall be totally exempt from ad valorem taxation.
(2). All property owned by an exempt entity, including educational institutions, and used
predominantly for exempt purposes shall be exempted from ad valorem taxation to the
extent of the ratio that such predominant use bears to the nonexempt use.
(3). All tangible personal property loaned or leased by a natural person, by a trust holding
property for a natural person, or by an exempt entity to an exempt entity for public
display or exhibition on a recurrent schedule is exempt from ad valorem taxation if the
property is loaned or leased for no consideration or for nominal consideration.
For purposes of this section, each use to which the property is being put must be
considered in granting an exemption from ad valorem taxation, including any economic
use in addition to any physical use. For purposes of this section, property owned by a
limited liability company, the sole member of which is an exempt entity, shall be treated
as if the property were owned directly by the exempt entity. This section does not apply
in determining the exemption for property owned by governmental units pursuant to s.
196.199.
Source:
http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_Strin
g=&URL=0100-0199/0196/Sections/0196.192.html
“Exempt use of property” is defined at F.S. § 196.012.
Page 28 of 43
196.012. Definitions.- For the purpose of this chapter, the following terms are defined as
follows, except where the context clearly indicates otherwise:
(1). “Exempt use of property” or “use of property for exempt purposes” means
predominant or exclusive use of property owned by an exempt entity for educational,
literary, scientific, religious, charitable, or governmental purposes, as defined in this
chapter.
Link to section:
http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_Strin
g=&URL=0100-0199/0196/Sections/0196.012.html
Steve’s argument falls hard here because we need to use the definitions given by the
legislature.
“Property” that which is peculiar or proper to any person; that which belongs
exclusively to one. In the strict legal sense, an aggregate of rights which are guaranteed
and protected by government.” Fulton Light, Heat & Power Co. v. State, 65 Misc.Rep.
263, 121 N.Y.S. 536. “Property is the right to dominion over the use and disposition
of an interest. Protected by the equal protection clause, which is grounded in stare
decisis.” See Cohens vs. Virginia, 6 Wheaton 264, 399.
F.S. § 212.031 Tax on rental or license fee for use of real property.--
(1)(a) It is declared to be the legislative intent that every person is exercising a
taxable privilege who engages in the business of renting, leasing, letting, or granting a
license for the use of any real property unless such property is:
(2) Used exclusively as dwelling units.
The above section applies to a tax on a privileged use (rental) of property, not the
property tax. It is telling us that the owner of real property used exclusively as a dwelling
does need to pay the rental or license fee.

12D-7.001 Applications for Exemptions.
(4) Each new applicant for an exemption under Sections 196.031, 196.081, 196.091, 196.101, or
196.202, Florida Statutes, must provide his or her social security number and the social security
number of his or her spouse, if any, in the applicable spaces provided on the application form, Form DR-
501 (incorporated by reference in Rule 12D-16.002, F.A.C.). Failure to provide such numbers will
render the application incomplete. If an applicant omits the required social security numbers and files an
otherwise complete application, the property appraiser shall contact that applicant and afford the applicant
the opportunity to file a complete application on or before April 1. Failure to file a completed application
on or before April 1 shall constitute a waiver of the exemption for that tax year, unless the applicant can
demonstrate that failure to timely file a completed application was the result of a postal error or, upon filing
a timely petition to the value adjustment board, that the failure was due to extenuating circumstances as
provided in Section 196.011, Florida Statutes.
(5) In those counties which permit the automatic renewal of homestead exemption, the property
appraiser may request a refiling of the application in order to obtain the social security number of the
applicant and the social security number of the applicant’s spouse.
Page 29 of 43
So to put it all in a nut shell, “Homestead Exemption” which is a commercial term,
is only applicable to a business owner, a taxpayer that makes his home upon the property
his business is located on. This is why you need a Social Security number to be eligible
for the exemption as stated in The Florida Administrative code 12D-7.001(4) where it
states “Failure to provide such numbers will render the application incomplete.” If
Homestead Exemption was only to show Homestead right to the property and protection
from creditors why the need for a tax ID (TIN) number unless there is a commercial or
economic use? F.S. § 212.031 (1) (a) states “It is declared to be the legislative intent that
every person is exercising a taxable privilege who engages in the business of renting,
leasing, letting, or granting a license for the use of any real property,” here the
legislative intent is made clear that a person who engages in the business (a business
requiring a state license) of renting, leasing, letting, etc or licensing the use of real
property is exercising a taxable privilege, known to most as an ad valorem tax which is
defined as by the Blacks Law Dictionary 6th Edition as “a tax levied on property or an
article of commerce.” Florida Statures § 192.001(1) (Definitions) makes it clear that the
term "property tax" may be used interchangeably with the term "ad valorem tax.
“Exempt”. (Black’s Law Dictionary 6th Edition).

To release, discharge, waive, relieve from liability. To relieve, excuse, or set free from a duty or service
imposed upon the general class to which the individual exempted belongs; as to exempt from military
service. To relieve certain classes of property from liability to sale on execution, or from taxation, or
from bankruptcy or attachment.
“Ad valorem tax”. (Black’s Law Dictionary 6th Edition).

According to value. A tax levied on property or an article of commerce in proportion to its value, as
determined by assessment or appraisal. Callaway v. City of Overland Park, 211 Kan. 646, 508 P.2d 902,
907.
F.S. § 192.001 Definitions.-- In addition, the following definitions shall apply in the
imposition of ad valorem taxes:
(1) "Ad valorem tax" means a tax based upon the assessed value of property. The term
"property tax" may be used interchangeably with the term "ad valorem tax."
F.S. § 196.192 Exemptions from ad valorem taxation.--Subject to the provisions of this

chapter:
(1) All property owned by an exempt entity and used exclusively for exempt purposes
shall be totally exempt from ad valorem taxation.
(2) All property owned by an exempt entity and used predominantly for exempt
purposes shall be exempted from ad valorem taxation to the extent of the ratio that
such predominant use bears to the nonexempt use.
(3) All tangible personal property loaned or leased by a natural person, by a trust
holding property for a natural person, or by an exempt entity to an exempt entity for
public display or exhibition on a recurrent schedule is exempt from ad valorem taxation if
the property is loaned or leased for no consideration or for nominal consideration.
For purposes of this section, each use to which the property is being put must be
considered in granting an exemption from ad valorem taxation, including any
economic use in addition to any physical use. For purposes of this section, property
owned by a limited liability company, the sole member of which is an exempt entity,
shall be treated as if the property were owned directly by the exempt entity. This
Page 30 of 43
section does not apply in determining the exemption for property owned by governmental
units pursuant to s. 196.199.
The principle is bottomed on the theory that the subject of ad valorem taxation is
property and that of excise taxation is a right or privilege, or of a fee or tax exacted for
the privilege of incorporating or doing business as a corporation. Harder's Fire Proof
Storage & Van Co. v Chicago, 235 Ill 58, 85 NE 245; South Covington & C. Street R.
Co. v Bellevue, 105 Ky 283, 49 SW 23. Thus, it is well settled that a state may collect an
ad valorem tax on property used in a calling and at the same time impose a license tax
on the pursuit of that calling. Ohio Tax Cases, 232 US 576, 58 L Ed 737, 34 S Ct 372;
See 51 Am Jur 2d, Licenses and Permits § 21.
The Florida Administrative Code, state statutes and the definitions above associates
Homestead Exemption and Commercial use as a procedure used in Determining profit or
nonprofit status of real property (real estate, land, realty), profit being nonexempt from a
ad valorem tax and nonprofit being exempt from all ad valorem taxes. The U.S. Supreme
Court clearly defines that ad valorem taxation is a tax on property used in the calling
or business and an excise tax is a tax on the right or privilege to conduct the
business within the state (Ohio Tax Cases, 232 US 576, 58 L Ed 737, 34 S Ct 372). The wording
used in F.S.§196.192(1) Exemptions from ad valorem taxation states “All property
owned by an exempt entity and used exclusively for exempt purposes shall be totally
exempt from ad valorem taxation” and to help us better understand F.S. § 196.192(2) also
states “All property owned by an exempt entity and used predominantly for exempt
purposes shall be exempted from ad valorem taxation to the extent of the ratio that such
predominant use bears to the nonexempt use,” and then F.S. §196.192(3) states that
the natural person or the exempt entity “is exempt from ad valorem taxation if the
property is loaned or leased for no consideration or for nominal consideration” [I
included this entire section above. The exemption here relates to “tangible personal
property” only, not to “real property”] (Take note the words Loaned or leased as apposed
to rented or hire out), it then states “For purposes of this section, each use to which the
property is being put must be considered in granting an exemption from ad valorem
taxation, including any economic use in addition to any physical use. And then goes on
to state; “For purposes of this section, property owned by a limited liability company, the
sole member of which is an exempt entity, shall be treated as if the property were owned
directly by the exempt entity.”
Although an excise or privilege tax, like a property tax, is passed to raise revenue, it is
to be distinguished from property taxation in that it is imposed upon the right to exercise
a privilege, and its payment is made a condition to the exercise of the privilege
involved. An excise tax partakes of the nature of a license tax, and is laid on a license to
pursue certain occupations, corporate privileges, sales, or consumption of
commodities. Dorsett v Overstreet, 154 Fla 566, 18 So 2d 759, 155 ALR 228; Ingels v
Riley, 5 Cal 2d 154, 53 P2d 939, 103 ALR 1.
Page 31 of 43
F.S.§ 196.192(3) ties the natural person who would be the living breathing
man/woman acting as the CEO, business owner or stock holder, etc. of the corporation,
association, limited liability company, joint stock company, business trust or other
legal entity together as exempted from all ad valorem taxation of all property personal or
real [F.S. § 196.192 (3) makes NO MENTION of real property. It only exempts the
subjects from ad valorem taxes on “tangible personal property”.] owned by such exempt
entity a natural person if the natural person, a exempt entity uses such property
predominantly and exclusively for exempt purposes as in religious, scientific, municipal,
educational, literary, charitable purposes, or even a shelter (domestic household).
Remember the legislative intent stated in F.S. § 212.031 (1) (a) “It is declared to be the
legislative intent that every person is exercising a taxable privilege who engages in the
business of renting, leasing, letting, or granting a license for the use of any real
property.” The Florida state statute § 196.012 defines “Exclusive use of property" as
“use of property solely for exempt purposes.” “Such purposes may include more than
one class of exempt use.” The Florida state statute §192.001(1) informs us “Ad valorem
tax” “means a tax based upon the assessed value of property. The term "property tax"
may be used interchangeably with the term "ad valorem tax." The Black’s Law
Dictionary 6th Edition defines “Ad valorem tax” as “A tax levied on property or an
article of commerce in proportion to its value.” The Black’s Law Dictionary 6th Edition
defines “Commercial” and “Commercial use” as “connected with trade and traffic or
commerce in general; is occupied with business and commerce;” “Generic term for most
all aspects of buying and selling;” “a profit-making enterprise.” It would appear from the
statutes and definitions shown here that ad valorem taxation (Property Tax) is truly a
commercial tax.
Remember how Steve omitted part of the definition of “ad valorem tax”? Go back
to page 14 to refresh your memory.
Now if the natural person/taxpayer’s home/permanent residences is exempt from all

taxation thereon in accordance with the Florida State Constitution Article VII Sec 6 (a) [it
is not exempt from all taxation. Steve is making this statement because he omitted
the part of the constitution with language that limits the exemption.], then how could
the nontax-payer/owner of the family domestic household (Household Goods and
Shelter for noncommercial use, home) be confused with business and commerce (profit
making commercial oriented economic use) and become eligible for a ad valorem tax
(Property Tax) when the state statutes, government codes and state constitution
exempts the “permanent residences” (Shelter, Dwelling House) “property used solely
for exempt purposes” of the taxpayer from all taxation?
I will share the story of a friend that will hopefully save you years of time. This friend
moved the property into a charitable foundation and then applied to the state for an
exemption from property tax under the definition of (religious) exempt use. The request
was denied on the grounds that the property was not open to the public. So, if you are
considering this route, you may want to reassess your approach.
Page 32 of 43
United States Constitution Amendment XIII (13)
“Neither slavery nor involuntary servitude shall exist within the United States, or
any place subject to their jurisdiction.”
The thirteen amendment of the United States Constitution forbids involuntary

servitude. Therefore government cannot tax people without their consent and no man can
be force into taxation who had never agreed to pay it. The U.S. Supreme court has ruled
on many occasions that all taxation is voluntary which means there must be an agreement
such as a charter, contract or license to conduct business as a corporation within the
state between the bona fide property owner (taxpayer) who is exercising a taxable
privilege and engaged in a profit making venture of commerce and the county and/or
state.
Thus, it is well settled that a state may collect an ad valorem tax on property used in a
calling and at the same time impose a license tax on the pursuit of that calling.
The principle that the imposition of both an excise tax on a privilege, activity,
occupation, or calling and an ad valorem tax on property used in the exercise, conduct,
or performance of such calling, privilege, or activity is not invalid as double taxation is
generally recognized. Ohio Tax Cases, 232 US 576, 58 L Ed 737, 34 S Ct 372.

So the state can impose a license tax and an ad valorem tax on the property and it is not
considered double taxation. Not sure how this advances the argument…
A state may not tax persons, property, or interests which are not within its territorial
jurisdiction and subject only to applicable and controlling federal law, state taxation is
authorized, limited, and regulated by the state constitution and by statutes enacted
thereunder. Gray v Winthrop, 115 Fla 721, 156 So 270, 94 ALR 804 (1934); Suttles v
Northwestern Mut. L. Ins. Co. 193 Ga 495, 21 SE2d 695, 143 ALR 343.
HOMESTEAD EXEMPTION
“Homestead”. (Bouviera 1856 Edition).

The place of the house or home place. Homestead farm does not necessarily include all the parcels of
land owned by the grantor, though lying and occupied together. This depends upon the intention of the
parties when the term is mentioned in a deed, and is to be gathered from the context. 7 N. H. Rep. 241; 15
John. R. 471.
“Homestead”. (Black’s Law Dictionary 6th Edition).

The dwelling house and the adjoining land where the head of the family dwells; the home farm. The
fixed residence of the family, with the land, usual and customary appurtenances, and buildings surrounding
the main house.
“Homestead Right”. (Black’s Law Dictionary 6th Edition).

The personal right to the beneficial, peaceful and uninterrupted use of the home property free from
claims of creditors.
Page 33 of 43
F.S. § 196.195 Determining profit or nonprofit status of applicant.--
(1) Applicants requesting exemption shall supply such fiscal and other records
showing in reasonable detail the financial condition, record of operation, and exempt
and nonexempt uses of the property, where appropriate, for the immediately preceding
fiscal year as are requested by the property appraiser or the value adjustment board.
(2) In determining whether an applicant for a religious, literary, scientific, or charitable
exemption under this chapter is a nonprofit or profitmaking venture or whether the
property is used for a profitmaking purpose, the following criteria shall be applied.
The county property appraiser requires that a property owner/taxpayer wishing to

claim a homestead must apply for a homestead exemption by submitting an application
Form DR-501 with the Property Appraiser of the county in which the property is located.
The DR-501 (Original Application for Ad Valorem Tax Exemption), which is the the
homestead exemption form require under the Florida Administrative Code12D-7.001(4)
and in accordance with F.S. §196.031. By submitting such application Form DR-501 you
are required to provide a tax ID number (Tax Identification Number [TIN] or Social
Security number [SSN]) and reasonable details of the financial condition, record of
operation, and the profitmaking purpose of the property as stated in Florida state
statutes § 196.195 (1)(2) (Determining profit or nonprofit status of applicant). Applying
for a homestead exemption on the permanent residence (Household Goods and Shelter)
and recording title or deed to such property in the county records in which the property is
located, could it be that you voluntarily become a tax-payer and thought this process you
requested that such recorded property be entered on to the county tax assessment roll?
The answer is NO; IF THE TAX DOES NOT TOUCH YOU THEN YOU
CANNOT VOLUNTEER FOR IT! Just because a man and/or woman buys a piece of
land with a structure upon it to use as a shelter does not, and cannot, make him or her a
corporation or other legal entity taxpayer as defined by F.S. § 192.001(10) § 220.03(z) or
a person as defined in F.S. § 198.01(3) who is exercising a taxable privilege and engaged
in business within the state situs pursuant to the legislative intent declared in F.S. §
212.031 (1)(a).
If the title to your property is “fee simple”, then there is a higher owner to your property.
They CAN charge you a rent and call it a tax. Steve is telling us that the only form of
land ownership in America is allodial. I showed that the quotations he uses for this
authority were MADE UP. Here is what Ohio and Utah say about property ownership in
America.
“A fee simple is the ‘highest right, title and interest that one can have in land.” See
Masheter v. Diver, 20 Ohio St.2d 74, 78, 253 N.E.2d 780 (Ohio 1969)
Utah Code 57-1-3. Grant of fee simple presumed.

A fee simple title is presumed to be intended to pass by a conveyance of real estate,
unless it appears from the conveyance that a lesser estate was intended.
Page 34 of 43
source: https://le.utah.gov/xcode/Title57/Chapter1/57-1-S3.html?v=C57-1-
S3_1800010118000101
The king owns allodial title to all the land in America. The Pope owns the British empire
under the Charter of 1213 so he is the real owner. If you read or listen to James
Montgomery’s “The U.S. Is Still A British Colony” you will have the proof of these
statements. If you are only interested in land ownership, check out the chapter titled
“American Land Ownership A True Oxymoron”
It is a FACT from the statutes and definitions shown here within; and the
United States Supreme Court [I don’t recall Steve citing any supreme court cases that
state the following, do you? Maybe he’s referring to the made-up quote that he attributed
to Chisholm v. Georgia.] that an ad valorem tax (Property Tax) is truly a commercial
business tax involving economic and profit making use of real and/or personal
property in the exercise of, conduct, or performance of an act in commerce and
levied for operating purposes upon the taxpayer for the privilege to facilitate
business within the state. In order for a governmental entity to lay an ad valorem
property tax, it first must be certain that the property being taxed is exercising a taxable
privilege and being used for the furtherance of a profit-making enterprise in
connection with trade and traffic and/or occupied with business and/or commerce.
Since a state can levy a property tax only upon “property” having a situs in the state,
provisions requiring all property within the state to be subject to taxation will not be
construed to include property which has no situs for taxation within the state. Taxing
statutes and statutes conferring authority to impose taxes are to be strictly construed.
Commonwealth v Union P. R. Co. 214 Ky 339, 283 SW 119, 49 ALR 1091; Department
of Revenue v Brookwood Associates, Ltd. (Fla App D1) 324 So 2d 184. When,
however, the statutes enumerate the classes of property which shall be subject to
taxation, property cannot be taxed unless it falls within one of such
classes. Newport Illuminating Co. v Tax Assessors, 19 RI 632, 36 A 426.
"Ownership”. (Black’s Law Dictionary 5th Edition).
The complete dominion, title, or proprietary right in a thing or claim. The entirety of the powers of use
and disposal by law. The exclusive right of possession, enjoyment, and disposal. Ownership of property is
absolute or qualified. The ownership of property is absolute when a single person has absolute
dominion over the property. The ownership is qualified when use of the property is restricted."
Remember that your title is at the highest fee simple, not allodial. Do go check out James
Montgomery’s works if you haven’t already.
“Perpetuity” (Black’s Law Dictionary 5th Edition p.1027).

Continuing forever. Legally, pertaining to real property, any condition extending the inalienability... In
terms of an allodial title, it is to have the property of inalienability forever. Nothing more need be
done to establish the ownership of the sovereigns to their land, although confirmations were usually
required to avoid possible future title confrontations.
Page 35 of 43
F.S. § 196.011 Annual application required for exemption.--
(3) It shall not be necessary to make annual application for exemption on houses of
public worship, the lots on which they are located, personal property located therein or
thereon, parsonages, burial grounds and tombs owned by houses of public worship,
individually owned burial rights not held for speculation, or other such property not
rented or hired out for other than religious or educational purposes at any time;
household goods and personal effects of permanent residents of this state; and
property of the state or any county, any municipality, any school district, or community
college district thereof.
The state statutes, the state tax code, and the state constitution makes it perfectly
clear that title to household goods and personal effects of the taxpayer which are defined
as “Creature comforts” “things which give bodily comfort, such as food, clothing and
Shelter” are exempt from taxation by the state and any entity under its authority which
means the counties and or cities. [see notes above as to why this is misleading. Your “real
property” does not qualify under that definition.] Florida Statutes §196.011(3) states that
“it shall not be necessary to make annual application for exemption on household goods
and personal effects of permanent residents of this state or other such property not rented
or hired out” and this tells us that noncommercial property “not rented or hired out” and
used predominantly for exempt purposes should not even be on the tax assessment roll,
wherefore it would not be necessary to make an annual application for an exemption.
The taxpayer’s permanent resident (Family Home, Shelter, Dwelling House) is

exempted from all taxation thereon as stated in the Florida State Constitution Article VII
Sec 6 (a) “Every person who has the legal or equitable title to real estate and maintains
thereon the permanent residence of the owner, or another legally or naturally dependent
upon the owner, shall be exempt from taxation thereon. [don’t forget the part Steve
didn’t include] Florida State Statute F.S. § 196.031(Exemptions chapter) tells us that
“Every person who has the legal title or beneficial title in equity to real property in this
state and who resides thereon and in good faith makes the same his or her permanent
residence, or the permanent residence of another or others legally or naturally
dependent upon such person, is entitled to an exemption from all taxation.” [again,
don’t forget the part Steve didn’t include] The Florida State Constitution Article VII Sec
3 (b) states that those household goods and personal effects to every head of family
residing in this state are exempt from taxation. The Florida State Constitution Article
VII. Sec 5 states the fact that “No tax upon estates or inheritances or upon the income of
residents or citizens of the state shall be levied by the state, or under its authority” this
means the counties and cities too. Remember the legislative intent as stated in Florida
State Statute §195.027 (Rules and regulations) is to be “in compliance with the
requirements of the general law and the constitution.” Taxing statutes and statutes
conferring authority to impose taxes are to be strictly construed. Department of
Revenue v Brookwood Associates, Ltd. (Fla App D1) 324 So 2d 184.
“Private Property”. (Black’s Law Dictionary 6th Edition pg.1217).
As protected from being taken for public uses, is such property as belongs absolutely to an individual,
and of which he has the exclusive right of disposition. Property of a specific, fixed and tangible nature,
Page 36 of 43
capable of being in possession and transmitted to another, such as houses, lands, and chattels. Scranton v.
Wheeler, 179 U.S. 141, 21 S.Ct. 48, 45 L.Ed. 126.
“Property is the right to dominion over the use and disposition of an interest. Protected by the equal
protection clause, which is grounded in stare decisis.” See Cohens vs. Virginia, 6 Wheaton 264, 399.
“Personal Property”. (Black’s Law Dictionary 6th Edition pg.1217).

“Personal property can refer to property which is not used in a taxpayer’s trade or business or held
for the production or collection of income. When used in this sense, personal property could include
both realty (e.g. a personal residence) and personality (e.g. personal effects such as clothing and
furniture). A right or interest in things personal, or right or interest less than a freehold in realty, or any
right or interest which one has in things movable.
The use of all time, effort, material, employees, and property of organizations,
franchises, corporations and other legal entities which are solely devoted to non profit
humanitarian purposes are completely tax exempt under Internal Revenue Code
section 501. [What does IRS have to do with real property taxes?] All excise tax liability
in the United States of America is constitutionally required to be assessed according
the "rule of uniformity" so as to be equal throughout any particular class of uses or
activity pursuant to U.S. constitution Article 1 section 8. clause 1. Assuming, for
discussion purposes, that current tax laws are properly intended to include the private
man or woman’s domestic nonprofit households and are not allowed the same
exemption or exclusion for humanitarian and non profit use of resources as a
corporation is allowed then a gigantic constitutional violation of the rule of
uniformity of excises is created.
Notwithstanding a constitutional requirement that the legislature shall provide for the
equal and uniform assessment and taxation of property and prescribe regulations for
the taxation of all property both real and personal, with certain exceptions, a tax
cannot be laid unless the general assembly selects the particular species of property to
bear the burden of taxation. Carmichael v Southern Coal & Coke Co. 301 US 495, 81
L Ed 1245, 57 S Ct 868, 109 ALR 1327; Bell's Gap R. Co. v Pennsylvania, 134 US
232, 33 L Ed 892, 10 S Ct 533; Long v St. John, 126 Fla 1, 170 So 317, 109 ALR 809.
Interesting quotation or paraphrase here. Carmichael was a case about the

Unemployment Compensation Act of Alabama. Not quite in the ballpark of property
taxes as in land tax.
The overall conclusion in which we are brought to is, that the "Person” and/or
“Taxpayer" taxed in the Florida revenue code is a government employee or an agent,
member, or stockholder in an enfranchised limited liability firm or corporation who is
engaged in profit making commercial affairs (as in exercising a taxable privilege).
The "residence" which is taxed under the Florida statues are business locations
providing accommodations (Apartment complexes, Hotels, Office buildings, etc.) and
consumption of the commodity at the retail level, (Grocery stores, Restaurants, etc.)
and not tracts of land with structures devoted to mere shelter of its owner from the
Page 37 of 43
elements (“dwelling home,” “Households” etc.). In fact, such use is not only not
taxable, it is also not tax deductible as a business expense would be.
Common sense tells us that, “households" are not businesses, and the funds
devoted to the upkeep and support of the ordinary household (permanent residence of
the owner, private dwelling, and/or the shelter of the taxpayer or nontax payer) is not
taxable in any State nor is it a business expense which is tax deductible. Reading though
the Florida State Statutes, The Florida Administrative Code, The Internal Revenue Code
and the Florida State Constitution you will not be able to find any references to taxation
(a property tax, ad valorem tax) of the family owned home (Shelter used predominantly
for exempt purposes and noncommercial use) except to state the obvious exemption of
the taxpayer’s family owned home as stated in The Florida State Constitution Article VII
Sec 6 (a) “permanent residence of the owner shall be exempt from taxation thereon.”
Nowhere in the state statutes or the state constitution of Florida does it provide a
procedure to assess and levy a commercial ad valorem property tax of any kind upon
property used by its owner as a home or even a private business. There must be an
economic use and a profit made from the use of property to come within the state
Situs of taxation before an “ad valorem tax” (by legal definition) can be assessed and
levy upon any type of property. There must be clear evidence of “a profit-making
enterprise” or some “commercial use” of the property or the “articles of commerce”
(by legal definition) used in connection with the occupation, privilege, or act which is
taxed enabling a tax for the privilege of incorporating or doing business as a
corporation within the state which is the essence of all taxation and the only lawful
taxable activity granted by the state constitution to the state governmental entities.
The principle is bottomed on the theory that the subject of ad valorem taxation is
property and that of excise taxation is a right or privilege, or of a fee or tax exacted for
the privilege of incorporating or doing business as a corporation, it is well
settled that a state may collect an ad valorem tax on property used in a calling and at
the same time impose a license tax on the pursuit of that calling. Harder's Fire Proof
Storage & Van Co. v Chicago, 235 Ill 58, 85 NE 245; South Covington & C. Street R.
Co. v Bellevue, 105 Ky 283, 49 SW 23; State v F. H. Vahlsing, Inc. 147 Me 417, 88
A2d 144.
The average working man or woman (a non-corporation, non-legal entity or

nontax payer) that owns land supporting a structure used only as a shelter of its owner
does not make a "profit” or “income” by legal or statutory definition from such use. Nor
is he or she exercising a taxable privilege, occupation, or an act which is taxed in
accordance with the state situs, nor does he or she live in a dwelling unit, family unit, or
residential unit, or live upon real property or real estate, nor is he or she a “Person” or a
“Taxpayer” as defined under the Florida state statutes, the Florida Administrative Code
or the Florida Revenue Code. The average man or woman, that owns a home lives upon
noncommercial private property, and merely hopes to be able to meet household
necessities and provide “Creature comforts” for the family such as food, clothing and
shelter as defined by the Florida Administrative Code 12D-7.002 and Florida State statute
§ 196.181 leaving he or she seeking only the humanitarian goals of survival. Property
Page 38 of 43
ownership does not and cannot make you a taxpayer unless there is clear evidence of
some taxable privilege, occupational use, consumption of commodities, independent
business or some act connected with trade or commerce which is taxable under the
state situs and a business license of some kind or a corporate charter to complete the
loop.
12D-8.001 All Property to Be Assessed.
(1) General.
(a) The property appraiser shall make a determination of the value of all property (whether such
property is taxable, wholly or partially exempt, or subject to classification reflecting a value less than its
just value at its present highest and best use) located within the county according to its just or fair market
value on the first day of January of each year and enter the same upon the appropriate assessment roll under
the heading “Just Value.” If the parcel qualifies for a classified use assessment, the classified use value
shall be shown under the heading “Classified Use Value.”
(b) The following are specifically excluded from the requirements of paragraph (a) above:
1. Streets, roads, and highways. The appraiser is not required to, but may assess and include on the
appropriate assessment roll streets, roads, and highways which have been dedicated to or otherwise
acquired by a municipality, a county, or a state or federal agency.
a. The terms “streets”, “roads”, and “highways” include all public rights-of-way for either or both
pedestrian or vehicular travel.
b. The phrase “or otherwise acquired” shall mean that title to the property is vested in the
municipality, county, state, or federal agency and shall not include an easement or mere right of use.
2. Improvements or portions not substantially completed on January 1 shall have no value placed
thereon.
3. Inventory is exempt.
4. Growing annual agricultural crops, nonbearing fruit trees, nursery stock.
5. Household goods and personal effects of every person residing and making his or her permanent
home in this state are exempt from taxation. Title to such household goods and personal effects may be
held individually, by the entireties, jointly, or in common with others. Storage in a warehouse, or other
place of safekeeping, in and of itself, does not alter the status of such property. Personal effects is a
category of personal property which includes such items as clothing, jewelry, tools, and hobby equipment.
No return of such property or claim for exemption need be filed by an eligible owner and no entries
need be shown on the assessment roll.
Tax exemptions, being in the nature of special privileges or immunities, must be strictly
construed in favor of the sovereign in order to confine them to the limitations of our
Constitution. Courts view with disfavor tax exemption claims which will be disallowed
unless it has been clearly made to appear they are for a purpose recognized by our
Constitution and Statutes as being exempt from taxation. The Miami Battlecreek v.
Lummus, 140 Fla. 718, 192 So. 211.
As stated in the Florida Administrative Code12D-8.001 All Property to Be
Assessed (b) The following are specifically excluded from the requirements of
paragraph (a) above: 5. Household goods and personal effects of every person residing
and making his or her permanent home in this state are exempt from taxation. Title to
such household goods and personal effects may be held individually, by the
entireties, jointly, or in common with others. No return of such property or claim
for exemption need be filed by an eligible owner and no entries need be shown on
the assessment roll. The Florida Administrative Code 12D-7.002 defines “household
Page 39 of 43
goods” to be the “creature comforts” of the taxpayer/owner “things which give bodily
comfort, such as food, clothing and Shelter” and states that title to such household
goods and creature comforts (shelter) of the owner shall be exempt from all taxation.
Remember the legislative intent as stated in Florida State Statute §195.027 (Rules and
regulations) is to be “in compliance with the requirements of the general law and the
constitution.” The Florida State Constitution Article VII Sec 3 (b). (Taxes; Exemptions)
states in plain language “There shall be exempt from taxation, cumulatively, to every
head of a family residing in this state, household goods and personal effects to the value
fixed by general law.”
Once again the above codes and statutes which must be interpreted within the scope
of the definitions within the federal and state statutes and constitutional limitations of
duties, imposts and excises, “the supreme law of the land” makes it perfectly clear that
the property appraisers and the tax collectors of any county of any state have NO Lawful
authority to procure an assessment and collect a property tax of any kind on any
noncommercial unincorporated property that is occupied and used exclusivity as a
dwelling shelter of its owner and the land it sits upon (as in Private Property).
The Florida State Constitution Article VII Sec 1 (a)

Taxation; appropriations; state expenses; state revenue limitation.--
No tax shall be levied except in pursuance of law. No state ad valorem taxes shall be
levied upon real estate or tangible personal property. All other forms of taxation shall
be preempted to the state except as provided by general law.
Steve makes a good point here, but upon a closer reading, there shall be no STATE
ad valorem taxes. Isn’t the county assessing the ad valorem taxes and isn’t this done
in pursuance of law? Since the county is a political subdivision of the state, maybe
you can attack the property tax on this ground.
The Florida State Constitution Article VII Sec 1 (e)

Taxation; appropriations; state expenses; state revenue limitation.--
“……..For purposes of this subsection, "state revenues" means taxes, fees, licenses,
and charges for services imposed by the legislature on individuals, businesses, or
agencies outside state government……..”
There is no lawful authority granted by; and in accordance with, the Federal and/or
State Constitutions that grants authority to any public (servant) official elected or
appointed, to exert acts of ownership or control of any kind of property not owned by
them or collect any taxes (state revenues) not pursuant to the situs of duties, imposts,
and excises. The Florida State Constitution Article VII Sec 1 (a) states that “No state ad
valorem taxes shall be levied upon real estate or tangible personal property” so how
can the counties and for-profit municipal corporations purportedly levied an ad valorem
tax upon noncommercial land or building structures not used in connection with the
occupation, privilege, or an act which is taxed such as fees, licenses, and charges for
services imposed by the legislature on individuals, businesses, or agencies outside
state government and be acting within the scope of the Florida State Constitution Article
Page 40 of 43
VII Sec 1 (e)? For these public servants have sworn an Oath to abide by the clearly
establish laws of the State of Florida as stated in the above codes, statutes and state
constitution. Our property rights are inseparable from our Substantive Rights and our
Substantive Rights are inseparable from our property rights. Both types of rights are
protected in the procedures and due process of the Courts of Common Law in accordance
with the Constitution of the united states of America.
If the tax is in fact imposed on property, no matter what it may be called, it is a

property tax, and courts will look through form to substance, and will prevent that
from being done by indirection which could not be accomplished directly. Dawson v
Kentucky Distilleries & Warehouse Co. 255 US 288, 65 L Ed 638, 41 S Ct 272;
Choctaw, O. & G. R. Co. v Harrison, 235 US 292, 59 L Ed 234, 35 S Ct 27. If a tax is
in its nature an excise, it does not become a property tax because it is proportioned in
amount to the value of the property used in connection with the occupation,
privilege, or act which is taxed. Maine v Grand Trunk R. Co.142 US 217, 35 L Ed
994, 12 S Ct 121, 163.
Florida State Constitution Article I. Sec 2. Basic Rights. All natural persons are equal
before the law and have inalienable rights, among which are the right to enjoy and
defend life and liberty, to pursue happiness, to be rewarded for industry, and to
acquire, possess and protect property; except that the ownership, inheritance,
disposition and possession of real property by aliens ineligible for citizenship may be
regulated or prohibited by law. No person shall be deprived of any right because of race
or religion.
The use of ones land and property as a shelter of its owner from the elements, held
and used only in the serving of the creature comforts of the owner for shelter and not
used for a profit oriented commercial purpose; is not a privilege or an act of
commerce which is or can be taxed. And if you are a TAXPAYER by statutory
definition your home is clearly and expressly exempted from all taxation though the
state statues, government codes and the state constitution. Land ownership in American is
a God given constitutionally protected right in perpetuity protected by all the state
constitutions and the Bill of Rights. People, either a taxpayer or a non-taxpayer have to
live somewhere and cannot be taxed for the mere privilege of existing. The Florida State
Constitution Article I. Sec 2. Basic Rights states that “All natural persons are equal
before the law and have inalienable rights, among which are the right to enjoy and
defend life and liberty, to pursue happiness, to be rewarded for industry, and to acquire,
possess and protect property.” A Substantive Right cannot be taxed.
I would argue that your substantive right is not being taxed. Your lesser title to the
property is what is being taxed. This brings the below definition to mind….
Page 41 of 43
"The individual, unlike the corporation, cannot be taxed for the mere privilege of
existing. The corporation is an artificial entity which owes its existence and charter
powers to the state; but, the individual's rights to live and own property are
natural rights for the enjoyment of which an excise cannot be imposed."
Redfield v Fisher, 292 P 813, at 819 (1930).
"The individual may stand upon his constitutional rights as a citizen. He is entitled to
carry on his private business in his own way. His power to contract is unlimited. He
owes no such duty to the State, since he receives nothing therefrom, beyond
the protection of his life and property. His rights are such as guaranteed him by the
law of the land long antecedent to the organization of the State, and can only be taken
from him by due process of law, and in accordance with the Constitution for the United
States of America. Among his rights are a refusal to incriminate himself, and the
immunity of himself and his property from arrest or seizure except under a warrant of
the law. He owes nothing to the public so long as he does not trespass upon their
rights." Hale vs. Henkel, 201 U.S. 43 at 47 (1905).
Wherefore it is a FACT that neither the state statutes, nor the state constitution
of Florida provides a procedure to assess and levy within the situs of the state a comme-
rcial ad valorem property tax of any kind upon noncommercial property used strictly
as a dwelling home (shelter) of its owner as a mater of RIGHT.
Therefore it is a FACT that the public servants of the State of Florida thru a
scheme of taxation with pure intent to defraud the people of the State of Florida, are
collecting monies WITHOUT lawful authority to do so and are truly in direct
violation of the supreme law of the land and a clear usurpation of power not granted
by THE LAWS OF THE UNITED STATES OF AMERICA, AND THE
CONSTITUTIONS OF THE SEVERAL STATES OF THE AMERICAN UNION.
Page 42 of 43
“Private property is owned and controlled by private individuals. There is no monetary
or proprietary interest that a government at any level has in controlling property
belonging to a private individual. The property owner decides with whom he/she
wishes to negotiate, procure a contract, dispose of or improve property.”
Jones v. Mayer Co., 392 U.S. 409 (1968).
Above is just another quote that doesn’t appear in the case.

The American people, newly established sovereigns in this republic after the
victory achieved during the Revolutionary War, became complete owners in their
land, beholden to no lord, or superior, or fees; sovereign freeholders in the land
themselves. These freeholders in the original thirteen states now held allodial the
land they possessed before the war only feudally. This new and more powerful title
protected the sovereigns from unwarranted intrusions or attempted takings of their
land, and more importantly it secured in them a right to own land absolutely in
perpetuity.
Steve needs to get his history straight because American didn’t win the Revolution
War, which you should know by now after the facts I presented above and James
Montgomery’s research. Steve is selling the same myth as the real owners of the
land called America.
Anyone holding to the contrary is invited to evidence the law upon

which they rely for their position.
Well folks, I’ve added my comments to this document. If you have

something to add or discuss, please leave a comment on substack at
If someone wants to send this over to Mr. Emerson and ask him to
publicly explain himself, comments are open …
Page 43 of 43

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Below is the annotated Steve Emerson Property Tax document titled

Link to case: https://cite.case.law/ill/2/344/

Link to case: https://landgrantpatent.org/pdf/wendell-v-crandall-1848.pdf

“The American people, before developing a properly functioning stable government,

Link to case: http://landgrantpatent.org/pdf/wallace-v-harmstad.pdf

“Allodium” (Black’s Law Dictionary 6th Edition).

Did you find it? Neither did I.

Link to Treaty: Treaty of Peace of 1783

“Perpetuity” (Black’s Law Dictionary 5th Edition p.1027).

Link to case: https://www.courtlistener.com/opinion/3303598/in-re-barlow-v-security-t-s-bank/

Back to the Waltz quote …

Link to Real Property by H. Tiffany: https://archive.org/details/lawofrealpropert01tiff

A fee is An estate of inheritance without condition, belonging to the owner, and

Link to case: https://www.courtlistener.com/opinion/4111568/stanton-v-sullivan/

“Fee simple” stands “in contradistinction to ‘Allodium[.]’ ” Black's Law Dictionary at

Link to case: https://law.justia.com/cases/federal/appellate-courts/F2/132/163/1480789/

73 Am Jur 2d § 146 Operation of legislative definitions, generally

“Taxes”. (Black’s Law Dictionary 6th Edition).

TAXES. (Bouviera 1856, 6th Edition).

“Excise tax” (Black’s Law Dictionary 6th Edition).

The text in ( ) above is not included in the law dictionary

EXCISES. (Bouviera 1856 Edition).

“Imposts” (Black’s Law Dictionary 6th Edition).

IMPOSTS. (Bouviera 1856 Edition).

“Duties” (Black’s Law Dictionary 6th Edition).

DUTIES. (Bouviera 1856 Edition).

PART 1_INCOME TAXES--Table of Contents

Sec. 1.441-1 Period for computation of taxable income.

“Individual”. (Black’s Law Dictionary 6th Edition).

26 USC Sec. 7701

FLORIDA STATUTES CHAPTER 198; ESTATE TAXES

FLORIDA STATUTES CHAPTER 192; TAXATION: GENERAL PROVISIONS

Florida Administrative Code

“Person” (Black’s Law Dictionary 6th Edition).

“Situs” Lat. (Black’s Law Dictionary 6th Edition).

SITUS. (Black’s 4th Edition)

SITUS. (Black’s 7th Edition)

“Business situs” (Black’s Law Dictionary 6th Edition).

business situs. A term of application in the law of taxation of intangibles, meaning a

“Tax situs” (Black’s Law Dictionary 6th Edition).

“Ad valorem tax” (Black’s Law Dictionary 6th Edition).

AD VALOREM. According to the value. (Bouviera 1856, 6th Edition).

Link to case: https://www.law.cornell.edu/supct/html/99-5739.ZO.html

“Property Tax”. (Black’s Law Dictionary 6th Edition pg.1458).

“Actual market value” (Black’s Law Dictionary 6th Edition).

Florida State Constitution Article VII Sec 3 (b). Taxes; Exemptions.

F.S. § 196.181 Exemption of household goods and personal effects.--There shall be

Florida Administrative Code

The Florida State Constitution Article VII Sec 6 (a) states;

“The Florida State Constitution Article VII Sec 6 (a)

F.S. § 196.031. Exemption of homesteads.—

F.S. § 195.027 Rules and regulations. --

“Shelter”. (Black’s Law Dictionary 6th Edition).

“Household” adj. (Black’s Law Dictionary 6th Edition).

“Home” (Black’s Law Dictionary 6th Edition).

“Comfort”. (Black’s Law Dictionary 6th Edition).

“Personal Effects”. (Black’s Law Dictionary 6th Edition).

So personal effects are intangible personal property.