Challenge or tragedy: A government raid at sublimity, Oregon

Voluntaryist, The, Oct 1998 by Watner, Carl

Government protection (alleged) of property rights is one of those political myths which our government uses quite effectively to legitimize its conquest over us. In reality, governments can only negate property rights, not protect them. This is true for a number of reasons, both theoretical and historical. First of all, governments have historically derived their revenues from taxation. This necessarily violates the rights of those who would not voluntarily support them. If those people do not willingly surrender some of their property to the government in the form of taxes, government agents will ultimately either seize their property or imprison them for willful evasion. Secondly, all governments presume to establish a compulsory monopoly of defense (police, courts, law) services over a given geographical area. Individual property owners who do not wish to be included are "protected" nonetheless. If they resist the enforcement of government laws, they will eventually be jailed for obstruction of governmental administration-. of justice, or killed for resisting armed government officers.

One of the primary ways that local governments in the United States exercise their sovereignty is by the collection of real property taxes assessed against real estate located within their geo-political boundaries. (The ENCYCLOPEDIA BRITANNICA [1992] reports that "Property tax receipts supplied about half of the revenue raised by local governments in the United States.") It. is immaterial to the collection of the tax whether the landowner resides within or without the sovereign domain of that political jurisdiction. The reason for this is that the political unit maintains the right to seize and legally re-title the property for failure to pay the tax. In other words, if ownership is described as the right of final authority and control over a given piece of property, the landowner, so-called, is not really the owner. That piece of property "belongs" to the landowner only if the real estate tax is paid in a timely manner. One might have termed this "tribute" during the Middle Ages, or "land rent" during the 18th Century. However, in our contemporary world of political euphemisms, the person paying the rent is called the "owner" and the agency collecting it is referred to as a "government". The point is that the person, organization, or institution collecting the "tribute" or "rent" is the real owner.

Land taxes are probably the oldest form of taxation. They were found in China as early as 2000 B.C. Real estate taxes are probably the most fail-safe method of taxation because they are difficult to evade and the land itself cannot be physically moved from one jurisdiction to another. If the owner of the land refuses to pay the tax, the land can be seized by the governing authority and sold for back taxes. Common usage and ancient custom cannot disguise the fact that tax seizures and auctions amount to nothing less than robbery and outright confiscation, even if conducted under the cloak of the law. Real estate tax auctions happen regularly all over the United States, and landowners generally do not resist the legal processes involved. (They recognize the futility.) The main purpose of this article is to describe what happens when a stubborn taxpayer resists the payment of land taxes and is willing to suffer financial losses, personal imprisonment, and eviction for failure to voluntarily cooperate with the local government's effort to regain control over that landowner's property.

Long-time readers of THE VOLUNTARYIST will recall an article about the Embassy of Heaven Church that appeared in Whole No. 68, entitled "UnLicensed-Un-Numbered-Un-Taxed." The early part of that article mentioned a proclamation of land use issued in 1987 by Paul Revere, pastor of the church. In that document, Revere announced that the Church's property had "been removed from the ownership and control of the world and rulers of men," and that the church intended to stop paying property taxes on the real estate it used and owned. In 1988, Revere and his wife officially deeded the 34 acres they owned to the Embassy of Heaven Church. In August 1990, as pastor of the church, he filed a statement declaring that the Church's land is exempt from Marion County real property tax. This was done in accord with Section 307.162 of the Oregon Code of laws which reads: "Necessity of filing statement to secure exemption. Before any real property may be exempted from taxation ... the institution ... claiming the exemption shall file with the county assessor ... a statement verified by ... oath or affirmation ... listing all real property claimed to be exempt, and showing the purpose for which such property is used...."At that point, Revere acted as though he and the Church were "un-taxed" and paid no further monies to Marion County. Unfortunately, the State didn't see it his way.

The story of the subsequent "showdown" at Sublimity, Oregon demonstrates the nature of the State. If the owner of a parcel of land refuses to pay the tax, for whatever reason, the county must initiate foreclosure proceedings to collect its back taxes. In effect, the county sues the property owner for the amount due, and upon failure of the property owner to pay, the county sheriff seizes the property and evicts any dwellers. In Oregon, a state court orders that a provisional deed be registered in the name of the county, and the original owner is given a two year redemption period, during which the back taxes and penalties may be paid and the land returned to its original ownership. Upon the expiration of the two year period, the county, as new owner, may use the land, sell it, or do with it as it pleases. If the land is sold, all the proceeds--even if in excess of the amount of back taxes-are kept by the county.