Changes

It is often assumed that all land is real estate. But estate refers to qualified ownership, and not absolute ownership. Land is one thing, an estate in land is another. Estate is an interest in property that is less than title. Thus a "title deed" to estate is not title, but qualified ownership, a temporary or limited possession of the real estate.

It is often assumed that all land is real estate. But estate refers to qualified ownership, and not absolute ownership. Land is one thing, an estate in land is another. Estate is an interest in property that is less than title. Thus a "title deed" to estate is not title, but qualified ownership, a temporary or limited possession of the real estate.

Since absolute ownership is a right, not a privilege, no American government has the delegated power to tax private property.{{fact}} All constitutional delegations of taxing authority are limited to real and personal property (i.e., estate).

Since absolute ownership is a right, not a privilege, no American government has the delegated power to tax private property.<REF>Example: Georgia Constitution, Art. 7, Sec. 1, Taxing Authority, Paragraph II. Taxing power limited.</REF>  All constitutional delegations of taxing authority are limited to real and personal property (i.e., estate).

 

== Definitions ==

== Definitions ==