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Property taxes are illegal? You wish...

By HOWARD TROXLER, Times Columnist
Published September 4, 2007

From time to time, somebody pops up with the claim that Americans aren't legally obligated to pay a federal income tax.

It's a fairly persistent hoax. Quite a few people believe it passionately, and some of them are in prison for tax evasion, too.

So naturally, when I heard a similar claim recently that property taxes as levied in Florida are unconstitutional, I had the same reaction at first.

Then I read the lawsuit that was filed locally on this issue, and decided that, at the least, I admired the spirit behind it.

It was enough of a lawsuit, to force the government to defend itself. The government had to break a sweat, too.

Imagine the consequences if property taxes in Florida were ruled invalid -- and the citizens were due a refund!

- - -

The lawsuit was filed in Pinellas-Pasco Circuit Court by local tax protestor Joseph R. Miele, his wife Carol, and their lawyer William D. Slicker.

They had a two-part argument:

First, we know no U.S. state can deprive the people of their federal rights. The 14th Amendment says that.

Now, take the 14th Amendment, and put it together with this language from Article I of the Constitution:

No capitation or other direct tax shall be laid, unless in proportion to census or enumeration...

Our nation's founders did not want the feds to be able to impose a "direct" tax on persons or property.

So the lawsuit said that the same must be true for states and their subdivisions, under the 14th Amendment.

- - -

Now, you would expect the government to swat this kind of lawsuit down like a fly, so I was eager to read the motion for dismissal.

Here was the government's first argument:

That the lawsuit was filed against the "Board of Commissioners of Pinellas County" instead of just "Pinellas County."

Booo! Here was the second:

The plaintiffs should have sued the state Department of Revenue, the county tax collector, and every other agency that has a property tax, too.

Finally, we get to the good stuff. Citing cases dating to the 1800s, the county argued states have the "sovereign" right to impose such taxes.

One case even declared that such state power exists independently of the U.S. Constitution! Holy cow, didn't we fight a war over that?

At any rate, the county pointed out, the 10th Amendment says that any powers not specifically granted to the feds belong to the states and the citizens.

In sum: The Constitution doesn't say we can't.

On June 14, Circuit Judge Mark I. Shames granted the county's motion to dismiss.

The judge declared that the "interplay" of federal and state powers in the Constitution

... allows the states ... the authority and lawful right to impose ad valorum taxation.

Dang! The plaintiffs have taken that ruling to the 2nd District Court of Appeal.

I hope the appeals court gives us a fun ruling. If the court just swats it back with a one-sentence ruling saying. "Affirmed," then it is a court of weenies. I am still allowed to say that under one of the other amendments in there somewhere. I forget which.

[Last modified September 3, 2007, 22:04:06]