Ed,
If students are looking for success stories here is one of three major ones I have had applying my education from what I have learned as a student.
Below is the final letter I wrote for my daughter in Idaho concerning personal property tax. There were three letters total and two responses from the Deputy Prosecuting Attorney, after this letter all correspondence stopped and she has not heard from him for over two years.
I consider this a major success as she is a very visible and successful professional and would have been an easy target for a powerful Prosecuting Attorney. His second response was a threat to lien her home and then sell it at a tax sale but this was all huff and puff as she just sold her home last month and there was never a lien attached.
Powerful.
Gary
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September 8, 2010
Deputy Prosecuting Attorney
_________ County Assessor Office
County Courthouse – _______ Street
________, Idaho 83___
Dear Mr.___________,
I received your letter dated ___________. I want to make it very clear Mr. ______, I am not in any way unlawfully refusing, upon demand, to give to any county assessor, in the discharge of his/her official duties, a list of my personal property that would be subject to taxation, or to refuse to swear to such a list. I am simply requesting that I be provided with the written law from the Idaho Statutes and a verified document providing proof of the county assessor’s established Territorial Jurisdiction over my private home and the land on which it is built, with the commonly known identification of ____________Street, ________, Idaho.
As you know all written law, including the State of Idaho Statutes, must identify the territory to which it applies. This is known as Territorial Jurisdiction, which in any interaction with a government entity or employee, must be proven if requested. Your response letter made absolutely no reference to the specific written law that gives __________ County or a County employee Territorial Jurisdiction over me personally or the land I live on. Your response merely told me you “disagree” with the suggestion that the term “in the state” or “in this state” apply to personal property taxation but failed to support this “disagreement” with written law. As a licensed attorney for ________ County you certainly know that a written law is not law if it is ambiguous, and I can not imagine that the Idaho Statutes would not have a specific legal definition written in a complete English sentence conveying a complete and clear thought for the word/terms “State” / “state of Idaho” or “State of Idaho” / “in the state” or “in this state” / “include, included and including.” If you would kindly send to me these definitions, directly from the written law (not court decisions or precedence’s) in your next correspondence, it would be appreciated, as it would help answer and resolve the issue of Territorial Jurisdiction of _________ County.
As, the written law that you do quote has nothing to do with territorial jurisdiction and only serves to define the punishment that “________ County” can dole out to anyone who fails to file the “required” paperwork and pay the taxes deemed to be mandatory I am required to request the following:
You quote Idaho Statutes 63-302 as an authority. I have never received the formal statutory “notice” requiring a personal property owner to make a correct list of taxable personal property. Please send this specific statutory notice if I am within _______ County Territorial Jurisdiction.
You quote Idaho Statutes 18-6301 as an authority. I have never received the formal statutory “demand” to give to any county assessor a list of his property subject to taxation. Please send this specific statutory demand if I am within _________ County Territorial Jurisdiction.
Sincerely,
________________________________________________________________________________________________________________________
Idaho Statutes
TITLE 63
REVENUE AND TAXATION
CHAPTER 3
ASSESSMENT OF REAL AND PERSONAL PROPERTY
63-302. List of taxable personal property. (1) The assessor shall leave at the office, place of business or residence of each personal property owner, or mail to such personal property owner at his last known post office address, a form with notice requiring such personal property owner to make a correct list of taxable personal property.
TITLE 18
CRIMES AND PUNISHMENTS
CHAPTER 63
REVENUE AND TAXATION
18-6301. Taxation — Refusal to give assessor list of property. Every person who unlawfully refuses upon demand to give to any county assessor a list of his property subject to taxation, or to swear to such list, or who gives a false name, or fraudulently refuses to give his true name, to any assessor when demanded by such assessor in the discharge of his official duties, is guilty of a misdemeanor.
Click HERE to view the list of foundational information created by Lawyer Paul John Hansen to aid in independence from the US System.