A rhetorical question for you:
If you were to go look at apartments, or a house to rent, and agreed to the
contract stipulations that you, as renter or tenant would be bound to pay $xxxx.xx's
per month, for the privilege of living in someone else's property, and
that if you did not pay your rent, you agree that you would lose your privilege
of living in someone else's property. You agree that this is a general
understanding of both parties entering into a lease contract, Right? And when
you have a problem with the water heater, or the air conditioner quits, are YOU
as renter/tenant liable for its maintenance or replacement, or is the Landlord?
This premise, is that the true problem is that we do not receive full disclosure, in clear and understandable words (not legalese that are terms of law that we have no ready access to) to completely comprehend and understand the contract to be valid, as its implications and assumptions are not clearly stipulated therein.
The True Problem is, that after working hard for thirty (30) years to pay off one's home, we find out that we don't truly OWN our home…. we are still renting it, because if we don't pay the yearly lease to the OWNER, we will lose our rights to have the shelter that we exchanged our life's finite resource for: our time…. which we will never get back. The truth of the matter that is not fully disclosed in any of these "Real Estate" contracts is, that there is a silent interest presumed to be a party to the contract, that holds a superior right to your land/house than you do, even though they've never put a penny into it, or even mowed your lawn- not even once! The True Problem is therefore: Ownership! The PROPERTY TAX is just a symptom of the True Problem; not the actual problem itself!
What no one wants to talk about for fear of being considered a conspiracy freak is, that a very long time ago, the first plank of the Communist Manifesto was openly disclosed, which was to do away with private property rights. That was their FIRST Plank…. They didn't mind disclosing their goals.
So, this matter pertains specifically to you, and to each land owner in Texas, who monthly and yearly are knowingly defrauded by their county Tax Appraiser/Assessor/Collector; most if not all of which are private contractors, (appointed by the County Commissioners; as opposed to being elected and accountable to the taxpayers who voted for them) not even employees by the County, the Appraisal District being a private for profit corporation, and to whom more than a thousand home owners lose their homes to this unconstitutional, fraudulent scheme that the county is willingly participating in, for the sole purpose of financial gain. Because the de jure elected Tax Collector is not the one Assessing and Collecting the Property Tax, the de facto appointed Tax Assessor/Collector is unaccountable to the Civilian Citizens of the County, and there is little if any control by the Civilian Citizens of the County for the Exorbitant Tax Increases being Assessed! This amounts to "Taxation without Representation", which is Unconstitutional!
The following indented section is a quote from 'ForestQueen'…
1.) If you’ll check
you’ll find that your County Appraisal/Assessor/Tax Collector is a privately held
company. One must ask – how then would a ‘private’ company lawfully send
property tax bill$ into the public realm (of the people)?
So there you have it, "the County" leases from itself. The Supes. and their
followers, repeat the words: "Public Safety", "Education" and "Mental Health",
but the FACT remains, Public Safety, Education, Mental Health and the homeless
people are NOT on their job description list.
End 'ForestQueens's' quote
In our County, the Elected Tax Assessor/Collector/Voter Registration office is
in one building; the Appointed Tax Appraiser/Assessor/Collector is in
another building, and the Appraiser Review Board who is claimed to be a Separate
and Unique Entity, with a separate board of directors; BUT, who uses the same
offices, the same address and phone numbers, and the same employees to handle
telephone communications, and who utilizes the same building to hold their
review hearings therein. So much for being a Separate and Unique Entity!
"If I were to want to donate money to an organization for a specific cause, I'd want to know how much of that donation would go to overhead: i.e., salaries, insurance, retirement accounts, buildings, maintenance, equipment, uniforms, etc…. -- to make sure that the organization I chose to donate to would actually ensure the moneys contributed were actually put to work for the purpose donated. Right?This answer agrees with the minutes of the meetings of the Commissioner's Court, as most of what they discuss is funding for this piece of equipment, or that building repair, or this extension of vacation or sick leave payments to employees, county budgets and investments accounts, and federal grants that will fund various projects so as to not come out of County's Budget. Does no one realize that if one is taking Federal Money, that the Federal Government is calling the shots, and not the voice of the people electing the ones holding those positions having a fiduciary duty to protect the rights and the property of those electing them? That is the purpose of Government. There is a disconnect here! If there is no accountability, The government is merely a parasite, eating away at the substance of the life blood of the civilian citizens that exchange their life (time) - for dollars (compensation) - to pay a disproportionate percentage to government - for which they receive very little in return! Whether we're talking about trees, agricultural animals, the human body or governments, parasites can kill off their host, if no oversight is exercised, and steps taken to be kept in check. Everything in moderation…. whereas this system we have presently is Top Heavy, and about to overwhelm it's host!
I have researched and found that several towns in Texas have experienced an uncomfortable level of corruption and financial misappropriation, that the towns people fired the police, and other city government employees, and made the economic choice to outsource this service by hiring private security companies on contract to perform a far superior service that realized a huge savings in expenditures that WAS ACCOUNTABLE to the People. If this company did not perform according to the standards required as acceptable to the people, they were free to take bids, and check the reputation of other competing companies, and contract a different company to perform the needed service.
This is the free market system America was built on - that made her great; and what is so sadly lacking in our system presently.
However, Our Constitution guarantees us:
CN - The Texas Constitution, Art. 1. - Bill Of Rights, § 2.. Inherent Political Power; Republican Form Of Government.So, Let's take a look at the INTENT of the Original Laws at Large of the Congress and the Senate assembled, and the protections, checks and balances they Intended to have built into our government's funding:
School Tax : Original Funding Provision provided by school land sections in every county to be self -supporting.
Many have mentioned the enforcement is by Police Powers. I looked it up in the
annotated Texas Constitution.
CN - The Texas Constitution, Art. 8. - Taxation And Revenue, § 1-e.. Abolition
Of Ad Valorem Property Taxes.
This Unconstitutional Policy and Practice amounts to financial rape and pillage of those hard working men and women who are struggling to pay the basic necessities for their families.
Most Texians have absolutely no idea that this Ad Valorem Tax is Unlawful, and that their Counties are willing participants in the imposed duress that their elderly and other honest victims who in good faith, believed what they were being told, that they had a lawful obligation for which they are being foreclosed on. They did not with full disclosure of the truth, Volunteer and Gift their property (money) to the state. No one has consented to writing a signed, blank check with no accountability. The unalienable right to work and exchange the compensation for one's finite gift of one's time in exchange of land and/or private property, is a God- Endowed right that cannot be converted into a privilege to be taxed. The elderly have scrimped and saved to pay their homes off, so as to provide a secure home in their final years. Most property tax currently averages to more monthly, than what some actually paid in historical mortgage payments! Because of this reality, most elderly are utilizing reverse mortgages, which again victimizes them, as typically it is only mortgaged to one spouse, and the other is booted out of their home when the first spouse dies. It also denies their families of their inheritance, and the right to keep their generational home in the family. This is not right, lawful, or equitable!
This is an important issue to all those in Texas, to speak out for those who cannot speak for themselves. When the Government becomes a Law breaker, it breeds contempt for the law; it invites anarchy.
The County takes a "person" to Court, in the name of the School District,(artificial corporate entity), under the umbrella of THE STATE OF TEXAS, (another artificial corporate entity), [Remember, it's unconstitutional by Texas State Constitution], using STATE Codified Statutes as their Authority (which are codified from the Statutes at Large, supposedly as required, without substantive change)…. but does not require the Statute to interpret its own definition of TERMS used to define WHO is made Liable for Taxation…. This critical key to interpretation the TERM PERSON is missing, but this nexus is being presumed.
When you challenge Jurisdiction, The District Court claims they have jurisdiction (which they do over land in the County), but the question is: Do they have In Personam Jurisdiction of the man or woman, who has not been proven to be a "TAXPAYER", a "PERSON", a "LEGAL ENTITY", nor "LOCATED IN THIS STATE" nor has their land been proven to be "REAL ESTATE" , "PROPERTY", or "RESIDENTIAL". It is in fact, private land, not in commerce, nor for profit, possibly even "unrestricted"; having no nexus with the County, as the County has not issued a Corporation Instrument, nor any License to Do Business….. creating a nexus that would give them Jurisdiction. See Van Brocklin v. Anderson
A Spiritual Concept in loss of home due to Governmental Taxation, Liens and Levy's.
Relation-Back Doctrine Condemns Administrative Tax Lien & Levy - Dan Meador
The Texas Constitution, Art. 5. - Judicial Department, § 8. Jurisdiction Of District Court.
District Court jurisdiction consists of exclusive, appellate, and original jurisdiction of all actions,
proceedings, and remedies, except in cases where exclusive, appellate, or
original jurisdiction may be conferred by this Constitution or other law on some
other court, tribunal, or administrative body. District Court judges shall have
the power to issue writs necessary to enforce their jurisdiction.
Equity in State District Court? Take a Look!!!
(a) Except as provided by Subsection.... (d) of this section, a district court has original and
exclusive jurisdiction over all proceedings by or against a
trustee and all proceedings concerning trusts....
Texas State District Courts - New Texas Court Rule state:
When the Monitoring Judge has designated a case as complex, the Monitoring Judge shall then assign the case in
random order to one Judge for all further pre-trial matters and for trial and
insofar as is practicable a proportionate share of such cases shall be assigned
to each civil District Court.
If Civil and Statutory, it would be referred to as a Complex Case… If in Equity, it would be referred to as a Complex Matter, as a motion to monitoring judge for to designate the matter a complicated matter, (as akin to a complex case) and show equity is asked for on motion...to avoid multiplicity of suits... with a Prayer for Order for Determination Hearing, so judge can determine the equities of the parties...Order to have clerk docket the matter on a Special Equity Term Docket, and if there is not one running then to bring it back from vacation (but in the meantime that judge can sign the order while it is on vacation) to issue permanent injunction as you are quia timet....etc.
Here's an excellent Excerpt from Mel Stamper's Book: Fruit From a Poisonous Tree - On Land Law, Color of Law, Titles and Deeds, and the Case Cites that Relate. This will add to your understanding of this entire parasitical system. It is not what God intended. This book is so much more than what this excerpt reveals. Please find this book on the web, and order it. It is well worth your investment! Mel is an incredible researcher, and gifted writer.
I have a hunch, that due to the influx of immigrants, property taxation is going to be escalating so quickly that soon no one will be able to afford their home, even if it's paid for. We need to resolve this matter now.
Constitution of Texas (1845) (Joining the U.S.)
SEC. 20. The rights of property and of action, which have been acquired under the constitution and laws of the republic of Texas, shall not be divested; nor shall any rights or actions which have been divested, barred, or declared null and void by the constitution and laws of the republic of Texas, be re-invested, revived, or re-instated by this constitution; but the same shall remain precisely in the situation [in] which they were before the adoption of this constitution.
SEC. 22. The legislature shall have power to protect by law, from forced sale, a certain portion of the property of all heads of families. The homestead of a family, not to exceed two hundred acres of land, (not included in a town or city, or any town or city lot or lots,) in value not to exceed two thousand dollars, shall not be subject to forced sale for any debts hereafter contracted; nor shall the owner, if a married man, be at liberty to alienate the same, unless by the consent of the wife, in such manner as the legislature may hereafter point out.
SEC. 27. Taxation shall be equal and uniform throughout the State. All property in this State shall be taxed in proportion to its value, to be ascertained as directed by law; except such property as two-thirds of both houses of the legislature may think proper to exempt from taxation. The legislature shall have power to lay an income tax, and to tax all persons pursuing any occupation, trade, or profession: Provided, That the term occupation shall not be construed to apply to pursuits either agricultural or mechanical.
SEC. 28. The legislature shall have power to provide by law for exempting from taxation two hundred and fifty dollars' worth of the household furniture, or other property belonging to each family in this State. Ck. comparative value in 2015dollars.
● Even though this provision was in the Constitution, there was no ACT to provide for Taxation until 1876 (Act referred to and linked below), and no Tax Code till 1979. So, there was no non-commercial private property tax unless one rendered one's property voluntarily and freely (it could be a watch) for the vested right of voting. Realty, (Real Property held in inventory to sell for profit) is a company, firm or corporation (business property) that was typically taxable.
See Hill v. Stone:
28 /'. . . One who is willing to vote for and impose a tax on the property of another, should be willing to assume his distributive share of the burden. . . .
● The reason behind having the vote set up this way- was the INTENT to protect those having invested their lives into owning land. The Founding Fathers did not want land owners to be taxed out of their land. Thus, if only land owners, (or those rendering property up for taxation for the right to vote) could vote, then those who voted would obviously not raise their own taxes so high, or vote to tax one's non-income producing homestead, thereby risking losing one's home by means of taxation! The lawmakers recognized the necessary security of always having a home to come back to, no matter what life threw at you.
● We need to find the YEAR OF THE ORIGINAL LAND GRANT / LAND PATENT, and know how this relates to what tax laws were in force and effect when land was granted, as those laws govern (the trust indenture/law of the trust) what statutes apply to the land in question.
● We need to understand what specifically was stipulated in the wording of what was granted, what was reserved/excepted, and what laws were in force and effect when the land was severed from the Public Domain.
● We also need to look at what is the purpose of this land in one's possession. Is it for shelter, and subsistence for the family? Or, is it for Ranching, Farming, Mining, Logging, etc., so as to be running a Business off the land. See: Hill v. Stone:
Wallace v Harmstad 44 Pa. 492 (1863) is about the subject of Land Rents, (taxation)
194 Ground Rents
Ground rents are rent service, of which distress is a necessary incident; but a grantor who has not reserved his rent by a valid deed cannot enforce it, because the statute of quia emptores, which would have converted the rent service into a rent charge, is not in force here, and it cannot exist independently of the deed, because titles in this state are allodial, and not feudal.
(Cite as: 1863 WL 4732, *7 (Pa.))
(Remember in the Equal Footing Doctrine of Texas's Admittance by Annexation into the union of several states, that it was on an Equal Footing with the "ORIGINAL States", also granted by prior governments. Texas land titles are Allodial, and not feudal as well.) This case is cited repeatedly throughout the historical documents pertaining to land titles.Also see Sullivan v. State of Texas (1908) U.S. Supreme Court
In all these proceedings the substantial elements of a contract are lacking. The state of Texas, succeeding to the sovereignty of the former government, recognized all that might, under any circumstances, be considered its international obligation, and confirmed the title which had been made. It made no grant of additional land. It simply relinquished all claims to that which had been granted by the former sovereign and confirmed the title made by that grant. It received no consideration. As the description in the original survey was defective, it provided means for perfecting that description and authorized a patent, which is the highest evidence of title.Our question, then, narrows itself down to this: is fealty any part of our land tenures? What Pennsylvanian ever obtained his lands by “openly and humbly kneeling before his lord, being ungirt, uncovered, and holding up his hands both together between those of the lord, who sat before him, and there professing that he did become his man from that day forth, for life and limb, and earthly honour, and then receiving a kiss from his lord?” This was the oath of fealty which was, according to Sir Martin Wright, the essential feudal bond so necessary to the very notion of a feud. …and the court concludes the estate was strictly allodial, and that Arrison retained only what was expressed in the deed.
In order, therefore, to ascertain what is granted, we must first ascertain what is included in the exception, for whatever is included in the exception is excluded from the grant. Greenleaf v. Birth - Justice Story (1832)
We know that all working homesteads (say for example 1200 acres) were expected to be worked to create a profit, as most people did not live one place and work another in those days…..
So, the working homestead was a source of revenue to support the family, and that revenue was taxable…… But the Homestead of a family, not to exceed two hundred acres of land, not exceed two thousand dollars (in 1845), shall not be subject to forced sale for any debts hereafter contracted; nor shall the owner, if a married man, be at liberty to alienate the same……….
$ 1 of 1845 dollars is now worth $31.25
PROPERTY TAX MEMORANDUM OF LAWFrom: Ken Townsend
Subject: Property Tax Memorandum of Law I am sending this out to my big list as to spread the word that we never owed property tax on the homes that we lived in. Neither did our parents or our grandparents. It is the greatest scam in Texas and maybe throughout the several states. I was led down this path by Daniel Schinzing, the guy would wrote the book, "The State of Texas Is A Liar". Daniel had enough pieces of the puzzle that should have made the central appraisal districts take notice that something was wrong. The public servants believe, if they ignore your argument, you will just go away for another year until you need to protest your taxes the following year. The only thing you argue is that you don't owe that much, not that you don't owe it at all.
As we talked about property tax, I mentioned that I have evidence that regular people that own a home, they live in, really do not owe property tax unless they render the property for taxation. Why someone would render their property is another story for later.
Remember when I ask why do you believe that you are required to pay property taxes. Didn't I say that your grandparents told your parents, your parents told you and now you tell your children that you owe the taxes, but none have seen the known legal duty in law that says you owe them.
Attached you see documents that I filed in the Montgomery County Clerk's Office where everyone can get a certified copy for themselves to use, when they protest their own property tax. The certified copies that you can get there would not have any Exhibit letters on them, like the ones attached.
The first page of Exhibit ZF is the certification from the Texas Legislative Library indicating this document was found in the archive of the Texas Legislative Library, which is in the Texas Capital in Austin, Texas. It is interesting that the document was published in 1876 and it has some hand made notes in the document over the years. I expect that it was done before the document was donated to the library. This General Laws of Texas Ch. 156, 157 Chapter CLVII An Act defining what money and property is subject to taxation or exemption, and the mode of listing the same. You can look at the other attached document (15RS, ch157) for easier reading. Remember that 1876 is the same year that the 1876 Texas Constitution, that we have now, was ratified. The Texas Capital was not built until 1878.
● Find Sec. 4 and look at the last sentence in Section 4 where it states: "The term person, whenever used in this act or any other act regulating the assessment and collection of taxes, shall be construed to include firm, company or corporation."
Do you see it state "or any other act". The Texas legislature in 1876 was pretty sure that they knew the limitations they had in the control over people's property back them, which has not and cannot be changed without our consent.
When you look in a law dictionary you will find that the word "include" means kept within, restricted, cannot be expanded. So in law concerning taxes, in 1876, a "person " could only be recognized as a "firm, company or corporation" and nothing else.
Exhibit ZG is when the Texas Legislature codified the Texas Acts into the Texas Revised Civil Statutes. When you look at Article 7149 and find where "person" is defined, you will find : "Person."-The term, "person," shall be construed to include firm, company or corporation. [Acts 1876, p. 275; G. L. Vol. 8, p. 1111.] same language and the Article references the 1876 Act from where the definition came from.
Exhibit ZH is another reference in 1977 from the West's Texas Statutes (from West Law company) showing Article 7149 where it states: "Person."-The term, "person," shall be construed to include firm, company or corporation. [Acts 1925. S.B. 84.] showing the definition of "person" in 1977 is referenced back to 1925 in the Senate Bill that created the definition when it was codified. In 1979 they took the Texas Revised Civil Statutes and codified them into different Codes. The Texas Tax Code was created in 1979 using the information concerning taxes in the Texas Revised Civil Statutes. The definitions are found in Section 1.04 of the Texas Tax Code. Guess which definition of which term was omitted (the Statute was not repealed, just the definition was put out of sight of those needing to know WHO is made liable) and not defined? That's right, the term "person". Why would the Texas Legislature leave off that term and no other? Well if you really knew, by the internet, who or what was meant when they used the term person throughout the Tax Code really meant a firm, company or corporation and not someone that just lives in his/her home, would that change anything? I think it would. The powers that be think it would or they would have left in the definition of the term "person as it has always been for over one hundred years.
As we can see, Property tax on mere shelter for a man, woman and family is not taxable, BUT IF they can get us to CONTRACT with them by voluntarily OPTING IN by applying for a HOMESTEAD EXEMPTION, we have just contracted to agree to pay the tax, less the "exemption", even though we were not the PERSON made liable in the actual STATUTE required to pay this tax. How slick is that?
My latest Memorandum of Law document attached has all the bells and whistles that I could come up with at this time. The proof is laid out from 1876 to today that our non-income producing private property is not subject to taxation if you have not rendered it for taxation with the chief appraiser of the central appraisal district.
Now for you or anyone to obtain a certified copy of these documents you just need to go to the Montgomery County Clerk's Office in Conroe, Texas and ask for a certified copy of the PI145-2012092268-10 document, a certified copy of the PI145-2012092269-5 document and a certified copy of the PI145-2012092270-4 document.
I have attached the 1967 Multistate Compact (See attached 1967 Multistate Compact-Taxpayer.pdf) that gives the definition of “Taxpayer”. This is still to be found in section 141.001 of the current Tax Code today. (See attached 2011-TX.141-Taxpayer.doc) If you remember the definition of “person” that was there for one-hundred years and then look at the definition of taxpayer in section 141.001 Article II, Section 3 you will understand the meaning of taxpayer.
Then you make a few copies for your property protest hearing and ask them why do they think that you home is owned by a firm, company or corporation to place it on the appraisal roll. This can be done anywhere in Texas. Let's make them take our homes off the appraisal roll and when the home is paid, it really will be yours and not just renting it from the State.
Now when the Tax Code says that a "person" shall do this and do that, is the law talking about you or a firm, company or corporation?
It is amazing what God will show you if you ask Why.
Please forward this to everyone you know in Texas and have them forward it to those they know.
You will also find that even if they remove your property from the appraisal roll, the schools still get financed. If you look in the Comprehensive Annual Financial Report (CAFR) of the State of Texas you will find more than 7 trillion dollars they have that people do not know about that would pay the schools for some time. Don't let them make you believe that taking you off the Appraisal Roll will make the world go away, it will only mean that when the payments for your home stop after your home is paid for, payments will not continue due to any property tax obligation. It's always been a scam. Texas has two funds that will take care of the counties and schools if they have a short fall, so don't let them tell you that kids won't go to school or you will lack services from the county if you do not pay "your" property taxes. The Texas Supreme Court has ruled that the property tax in Texas is unconstitutional, but it does not stop the system from collecting the property tax that you voluntarily give to them. Remember, every time you protest your property taxes, you claim that you do not owe that much. You never claim that you do not owe them anything. Section 41.42 of the Texas Tax Code allows you to protest that your property is not taxable in this state. Use it. Remember, no matter what they claim of why you owe the property tax, it is a lie and I can prove it. Even the Texas Constitution Art. 8-Taxation And Revenue § 1-e Abolition of Ad Valorem Taxes shows that Ad Valorem Tax has been repealed. It states: "No State ad valorem taxes shall be levied upon any property within this State." (Added Nov. 5, 1968; amended Nov. 2, 1982, and Nov. 6, 2001) Other Key Missing definitions of Terms used to create Situs are "Residential and Commercial". I've even called the Texas State Comptroller who declined to answer the question, as he did not have the "time" to define these terms, nor was he required to "do research". ?!?!
Were you aware that the Bond election that you voted for last year will not be paid for 30 years? That means that the county spent the money last year and they expect you to pay for it for the next 30 years, then next year they will do it all over again. It is truly maddening if you think about it. What if we made them pay as they go?
If you think that the taxing associations need your money to keep going, you have the right to render your property for taxation for one year, but then you will need to do that again the following year if you wish to donate to the cause. So when you get fed up with what they are doing with your money you can stop the following year until they see it your way. Money talks when you are in control of your own money.
If you were on a jury, would you tell the appraisal district to take my property off the appraisal roll? If not, please tell me Why.
Put this information in a safe place, you may want to use it someday.
Director of the San Jacinto Constitutional Study Group
Author of " It Shocks The Conscience". Synopsis
No citizen of this State shall be deprived of life, liberty, property, privileges or immunities, or in any manner disfranchised, except by the due course of the law of the land.
ARTICLE 8. TAXATION AND REVENUE
Sec. 1-e. No State ad valorem taxes shall be levied upon any property within this State.
Anything created by the State, must be part of the State and the people have stated that “No State ad valorem taxes shall be levied upon any property within this State.”
Apparently the tax levied against private property must not be ad valorem taxes, so what are they; firm, company or corporation taxes?
Section 11.01 of the Texas Tax Code gives reference that there are specific restrictions upon placing property by the Texas Legislature in the class of taxable property.
If the Central Appraisal District alleges the authority to tax real property, then the same authority would be applied to tax tangible personal property. To tax real property and tangible personal property, authority would exist to enter the premises where the real property and tangible personal property is located. There is no authority for the Central Appraisal District or any Taxing Unit to enter non-income producing property without the consent of the owner (See Art. 1, Section 17 above).
Section 11.01 of the Texas Tax Code uses the term “…located in this state,…” and “…in this state…”.
In City of Houston v Morgan Guarantee, 666 S.W.2d 524 (Tex.App. 1st Dist. 1983), the 1st Court of Appeals has determined that the term “…located in this state,…” in the Texas Tax Code “…means both doing business and being domicile in Texas”.
Section 151.004 of the Texas Tax Code defines the term “In this state”.
Sec. 151.004. "In This State"
Private non-income producing property is not “in this state” as defined by Sec. 151.004 of the Texas Tax Code.
Texas Government Code (TGC) § 312.005. LEGISLATIVE INTENT. In interpreting a statute, a court shall diligently attempt to ascertain legislative intent and shall consider at all times the old law, the evil, and the remedy.
“A fundamental rule controlling the construction of a statute is to determine, if possible, the intent of the legislature as expressed in the language of that statute. However, legislative intent is the law itself, and must be enforced if determined although it may not be consistent with the strict letter of the statute. State v. Dyer, 145 Tex. 586, 200 S.W.2d 813 (1947). ” CARL E. CRIMMINS v. JAMES M. LOWRY 691 S.W.2d 582 (05/29/85)
When regulating assessment or collection of taxes, the intent of the Texas legislature to define "person" is found in Texas statutes in section 4 of The Texas Legislative Act of August 21, 1876:
“The term person, whenever used in this act or any other act regulating the assessment or collection of taxes,
shall be construed to include firm, company or
corporation.” [Acts 1876, p. 275, sec. 4.]
The Texas Tax Code defines what “intangible personal property” is but fails to define “real property” or “tangible personal property” in the same subchapter
Texas Tax Code
The Texas Tax Code does not define what a “resident” is.
I recorded these in the Montgomery Court House:
** Anyone can obtain Certified Copies of these Documents from the Montgomery County Court House with these file numbers.**