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Talk:Private property (view source)
Revision as of 23:39, November 27, 2007
, 23:39, November 27, 2007no edit summary
In fact, any other form of ownership that is NOT absolute nor by an individual is NOT private property.
In fact, any other form of ownership that is NOT absolute nor by an individual is NOT private property.
--[[User:Jetgraphics|Jetgraphics]] 17:33, 19 November 2007 (EST)
--[[User:Jetgraphics|Jetgraphics]] 17:33, 19 November 2007 (EST)
== Known sources of confusion ==
To the majority of Americans, the notion that their real estate is NOT private property is immediately dismissed out of hand. However, if one takes the time to investigate further, by directly reading constitutional delegations of authority to tax, and other references to property, one will find that only estate (real estate / real property) is subject to "property taxes".
Example:
Georgia Constitution, Art. 7, Sec. 1, Taxing Authority
Paragraph II. Taxing power limited. (a) The annual levy of state '''ad valorem''' taxes on tangible property for all purposes, except for defending the state in an emergency, shall not exceed one-fourth mill on each dollar of the assessed value of the property.
Paragraph III. Uniformity; classification of property; assessment of agricultural land; utilities.
(c) Tangible '''real property''', but no more than 2,000 acres of any single property owner, which is devoted to bona fide agricultural purposes shall be assessed for ad valorem taxation purposes at 75 percent of the value which other tangible '''real property''' is assessed.
NOTE: The Georgia constitution only mentions real property as subject to taxation.
Texas Constitution:
ARTICLE 8 - TAXATION AND REVENUE
Sec. 1. EQUALITY AND UNIFORMITY; TAX IN PROPORTION TO
VALUE; TAXATION OF TANGIBLE AND INTANGIBLE PROPERTY;
OCCUPATION TAXES; INCOME TAX; EXEMPTION OF HOUSEHOLD GOODS.
(a) Taxation shall be equal and uniform.
(b) All '''real property''' and tangible personal property in this State, unless exempt as required or permitted by this
Constitution, whether owned by natural persons or corporations, other than municipal, shall be taxed in proportion to its value, which shall be ascertained as may be provided by law.
NOTE: The Texas constitution states that all real and personal property is subject to their taxing power.
Interestingly, there IS one brief mention of "private property" in the Texas Constitution:
In Article 11- Sec.12, Texas Constitution
Sec. 12. EXPENDITURES FOR RELOCATION OR REPLACEMENT OF SANITATION SEWER OR WATER LATERALS ON '''PRIVATE PROPERTY'''.
The legislature by general law may authorize a city or town to expend public funds for the relocation or replacement of sanitation sewer laterals or water laterals on '''PRIVATE PROPERTY''' if the relocation or replacement is done in conjunction with or immediately following the replacement or relocation of sanitation sewer mains or water mains serving the property. The law must authorize the city or town to affix, with the '''CONSENT OF THE OWNER''' of the '''PRIVATE PROPERTY''', a lien on the property for the cost of relocating or replacing the laterals on the property and must provide that the cost shall be assessed against the property with repayment by the property owner to be amortized over a period not to exceed five years at a rate of interest to be set as provided by the law. The lien may not be enforced until after five years have expired since the date the lien was affixed.
Without consent of the owner, the State or local government cannot affix a lien, nor assess against the property, nor compel repayment.
In short, private property and its owner is NOT subject to their authority. However, you may correctly assume that REAL ESTATE owners would not be asked for consent before a lien would be placed against their property for assessments.
--[[User:Jetgraphics|Jetgraphics]] 18:39, 27 November 2007 (EST)