(PDF File of this letter)
Date Cert Mail# 0000-0000-0000-0000-0000
Dear (assessor's name),
You are receiving this NOTICE under (your state's freedom of information act or similar statute, worded such as "The Freedom of Information Act or (state name) State equivalent... Colorado State equivalent) requesting the legal support for personal property
taxation as it is being implemented against me on the property I own,
described below. I believe the following requested documentation is crucial for
people domiciled in (Your county name) County to have, and hereby request the waiver of
costs for production of same. However, should you disagree, you have my firm
promise to pay reasonable costs for locating, copying, and mailing to me the
following with all due alacrity. Failure to respond within 30 days is a violation of (your state's FOIA act) as
described below, and if no response is made by you, then it shall be construed as "bad faith" and
fraud as ruled in McNALLY v. UNITED STATES, 483 U.S. 350, 372 (1987), supra,
"Silence can only be equated with fraud where there is a legal or moral duty
to speak, or where an inquiry left unanswered would be intentionally misleading.
. . Our revenue system is based on the good faith of the taxpayer and the
taxpayers should be able to expect the same from the government in its
enforcement and collection activities. If that is the case we hope our message
is clear. This sort of deception will not be tolerated and if this is routine it
should be corrected immediately." U.S. v. Tweel, 550 F.2d 297, 299. See also
U.S. v. Prudden, 424 F.2d 1021, 1032; Carmine v. Bowen, 64 A. 932.
Brief and Memorandum of Law
Affidavit of Truth - Specific Negative Averment
Actual and Constructive Notice
Notice of RICO Crimes/CORA Violations
Brief and Memorandum of Law
"If money is wanted by rulers who have in any manner oppressed the People,
they may retain it until their grievances are redressed, and thus peaceably
procure relief, without trusting to despised petitions or disturbing the public
tranquility." Journals of the Continental Congress. 26 October, 1774©1789.
Journals 1: 105©13.
All government officials and agencies, including all State legislatures, are
bound by the Constitution and must NOT create any defacto laws which counter the
"This Constitution, and the laws of the United States which shall be made in
pursuance thereof;... shall be the supreme law of the land; and the judges in
every state shall be bound thereby... The Senators and Representatives and
members of the State legislature, and all executive and judicial officers of the
United States and the several States, shall be bound thereby, anything in the
Constitution or laws of any State to the contrary notwithstanding." The
Constitution of the united States of America, Article VI, Cl 2, 3.
"The United States is entirely a creature of the Constitution. Its power and
authority have no other source. It can only act in accordance with all the
limitations imposed by the Constitution." Reid v Covert 354 US l, 1957.
Any laws created by government which are repugnant to the Constitution carry
NO force of law and are VOID:
"The general rule is that an unconstitutional statute, though having the form
and name of law, is in reality no law, but is wholly void and ineffective for
any purpose, since its unconstitutionality dates from the time of its
enactment... In legal contemplation, it is as inoperative as if it had never
been passed... Since an unconstitutional law is void, the general principles
follow that it imposes no duties, confers no right, creates no office, bestows
no power or authority on anyone, affords no protection and justifies no acts
performed under it... A void act cannot be legally consistent with a valid one.
An unconstitutional law cannot operate to supersede any existing law. Indeed
insofar as a statute runs counter to the fundamental law of the land, (the
Constitution JTM) it is superseded thereby. No one is bound to obey an
unconstitutional law and no courts are bound to enforce it." Bonnett v. Vallier,
116 N.W. 885, 136 Wis. 193 (1908); NORTON v. SHELBY COUNTY, 118 U.S. 425 (1886).
See also Bonnett v Vallier, 136 Wis 193, 200; 116 NW 885, 887 (1908); State ex
rel Ballard v Goodland, 159 Wis 393, 395; 150 NW 488, 489 (1915); State ex rel
Kleist v Donald, 164 Wis 545, 552-553; 160 NW 1067, 1070 (1917); State ex rel
Martin v Zimmerman, 233 Wis 16, 21; 288 NW 454, 457 (1939); State ex rel
Commissioners of Public Lands v Anderson, 56 Wis 2d 666, 672; 203 NW2d 84, 87
(1973); and Butzlaffer v Van Der Geest & Sons, Inc, Wis, 115 Wis 2d 539; 340
NW2d 742, 744-745 (1983).
"Thus, the particular phraseology of the constitution of the United States
confirms and strengthens the principle, supposed to be essential to all written
constitutions, that a law repugnant to the Constitution is void;" and the
courts, as well as other departments, are bound by that instrument." Marbury v
Madison, 5 US 1803 (2 Cranch) 137, 170?180, and NORTON v. SHELBY COUNTY, 118
"When an act of the legislature is repugnant or contrary to the constitution,
it is, ipso facto, void." 2 Pet. R. 522; 12 Wheat. 270; 3 Dall. 286; 4 Dall.
"[p]owers not granted (to any government) are prohibited." United States v.
Butler, 297 U.S 1, 68 (1936).
"Insofar as a statute runs counter to the fundamental law of the land,
(constitution) it is superseded thereby." (16 Am Jur 2d 177, Late Am Jur 2d.
"...all laws which are repugnant to the Constitution are null and void'
(Marbury v Madison, 5 US 1803 (2 Cranch) 137, 174, 170).
"Where rights secured by the Constitution are involved, there can be no rule
making or legislation which would abrogate them." - Miranda v. Arizona, 384 U.S.
"The claim and exercise of a constitutional right cannot be converted into a
crime." Miller v. U.S., 230 F 2d 486, 489.
"There can be no sanction or penalty imposed upon one because of this
exercise of Constitutional rights."- Sherar v. Cullen, 481 F. 945.
To disregard Constitutional law, and to violate the same, creates a sure
liability upon the one involved:
"State officers may be held personally liable for damages based upon actions
taken in their official capacities." Hafer v. Melo, 502 U.S. 21 (1991).
I have a right to question and challenge any taxing activities by government
as to their validity and legal standing:
"Anyone entering into an arrangement with the government takes the risk of
having accurately ascertained that he who purports to act for the government
stays within the bounds of his authority, even though the agent himself may be
unaware of limitations upon his authority." The United States Supreme Court,
Federal Crop Ins. Corp, v. Merrill, 332 US 380-388 L1947)
"The individual may stand upon his constitutional rights as a citizen. He is
entitled to carry on his private business in his own way. His power to contract
is unlimited. He owes no duty to the state or to his neighbors to divulge his
business, or to open his doors to an investigation, so far as it may tend to
criminate him. He owes no such duty to the state, since he receives nothing
therefrom, beyond the protection of his life and property. His rights are such
as existed by the law of the land long antecedent to the organization of the
state, and can only be taken from him by due process of law, and in accordance
with the Constitution. United States Supreme Court reminds us in Hale v. Henkel,
201 U.S. 43 (1906):
"The legal right of an individual to decrease or ALTOGETHER AVOID his/her
taxes by means which the law permits cannot be doubted" --Gregory v. Helvering,
293 U.S. 465
"The fact is, property is a tree; income is the fruit; labour is a tree;
income the fruit; capital, the tree; income the 'fruit.' The fruit, if not
consumed (severed) as fast as it ripens, will germinate from the seed... and
will produce other trees and grow into more property; but so long as it is fruit
merely, and plucked (severed) to eat... it is no tree, and will produce itself
no fruit." Waring v. City of Savennah. 60 Ga. 93, 100 (1878.
The point being made is that the tree (private property, land, wages,
salaries, compensation) is NOT taxable, while the "fruit" (or "income" FROM said
property or wages) of the tree CAN possibly be taxed, (but only according to
constitutional provisions). Tax upon income derived from, say, rental property,
CAN be taxed, but ONLY according to the Constitution, because the tax does NOT
diminish "tree," the principal, or lessen the value of the person or property.
Property taxation diminishes the "tree" itself, (the wealth of the person)
thereby creating a possible situation where the tree could disappear because of
Property Taxation in (Your county name) County:
Property taxation must fall within constitutional guidelines set forth for
all People of our nation. To be applied other than under Constitutional
parameters is to make such a law or application null and void and is a violation
of our constitutional rights.
Direct taxes must be "apportioned among the several states which may
be included within this Union."[See Article I, Section 2, Clause 3 and Article
1, Section 9, Clause 4.] These include taxes directly upon people or personal
"...all duties, imposts and excises [indirect taxes], shall be uniform
throughout the United States."[See Article I, Section 8, Clause 1.]
"Apportionment" means according to the census... the actual number of people
in the county or state. "Uniform throughout the United States" means the tax is
the same everywhere, such as alcohol, tobacco and other excise taxes, where all
Americans pay the same tax regardless of the state they are in.
"Thus, in the matter of taxation, the Constitution recognizes the two great
classes of direct and indirect taxes, and lays down two rules by which their
imposition must be governed, namely: the rule of apportionment as to direct
taxes and the rule of uniformity as to duties, imposts and excises."
...determining that, the classification of Direct adopted for the purpose of
rendering it impossible for the government to burden, by taxation, accumulation
of property, real or personal, except subject to the regulation of
apportionment..." Pollock v. Farmers' Loan & Trust Co. 158, U.S. 601, at
"The name of the tax is unimportant that it is the substance and not the form
which controls;' that the limitations of the constitution cannot be 'frittered
away' by calling a tax indirect when it is in fact direct." Pollock v. Farmers'
Loan and Trust Co., 157 U.S. 429, 580?1, 583 (1895.
"That decision affirms the great principle that what cannot be done directly
(direct taxation) because of constitutional restriction cannot be accomplished
indirectly by legislation which accomplishes the same result." Fairbanks v. U.S.
181 U.S. 283, 294 (1901).
"If it be true by varying the form the substance may be changed, it is not
easy to see that anything would remain of the limitations of the constitution,
or of the rule of taxation and representation, so carefully recognized and
guarded in favor of the citizen of each state. But constitutional provisions
cannot be thus evaded. It is the substance, and not the form, which controls, as
has been established by repeated decisions of this court." Id. At 296.
The Constitution of the United States of America and Case law shows that
capitation taxes and taxes on my personal private property are in the category
of direct taxes as being applied to me today by (Your county name) County, but which must
be apportioned among the States as required by the United States Constitution if
it is a direct tax. (See Supreme Court Case law - Penn Mutual Indemnity Co. v.
C.I.R., 277 F.2d 16, 19-20 (3rd Cir. 1960); Steward Machine Co. v. Davis, 301
U.S. 548, 581-582 (1937)).
The Constitution of the United States of America and Case law shows that
since capitation taxes and taxes on my personal private property must be
apportioned among the States in accordance with the United States Constitution,
and my personal private property tax is NOT being legally apportioned among the
States (or Colorado state) by (Your county name) County, they must, therefore, be in the
category of indirect taxes, which are taxes imposed on the happening of an event
"Direct taxes bear immediately upon persons, upon possessions and enjoyments
of rights. Indirect taxes are levied upon the happening of an event..." Knowlton
v. Moore. 178 U.S. 41. See also, Tyler v. United States, 281 U.S. 497, at 502
"A tax laid upon the happening of an event as distinguished from its tangible
fruits, is an indirect tax..." Tyler v. U.S. 497 at pg 502 (1930)
"A tax levied upon property because of its ownership is a direct tax, whereas
one levied upon property because of its use is an excise, duty or impost."
Manufactures' Trust Co. vs. U.S., 32 F. Supp. 289.
"A state may not impose a charge for the enjoyment of a right granted by the
Federal Constitution." Murdock vs. Com. of Penn., 319 US 105, at 113; 63 S Ct at
875; 87 L Ed at 1298 (1943)
All Citizens have the right to a home and personal property, and this
property cannot be taxed unless in accordance with the two forms of
Constitutional taxation mentioned above.
"Keeping in mind the well settled rule, that the citizen is exempt from
taxation, unless the same is imposed by clear and unequivocal language, and that
where the construction of a tax is doubtful, the doubt is to be resolved in
favor of those upon whom the tax is sought to be laid." Spreckles Sugar Refining
Co. vs. McLain: 192 US 397.
In (Your county name) County records or documentation, I do not find any tax imposed
on any activities I am involved in as rights under the Constitution, nor do I
find a section in the Colorado Revised Statutes or county law that makes me
subject to or liable for any direct or indirect, unconstitutionally applied
private property tax.
Affidavit of Truth - Specific Negative Averment
1. I am not in receipt of any documentation showing what type of taxes
I am being assessed for, direct, indirect or named other type of tax.
2. I am not in receipt of any documentation showing (Your county name) County's legal
and constitutional authority, including statutory law (positive law) to
tax, directly or indirectly, my personal, private property, since it is being
applied as neither direct nor indirect according to law.
3. I am not in receipt of any documentation showing I am legally
liable for private property taxes applied contrary to the Constitution of
4. I am not in receipt of any documentation showing the name of the
responsible party who authorizes said personal property taxes, and their
jurisdiction on this issue, nor signature and printing of that name included in
5. I am not in receipt of any documentation showing why I am liable
for the above listed A-E, itemized taxes being assessed against me,
nor documentation showing the benefits I personally receive for each of these
taxes... i.e. how am I being represented by these taxes.
6. I am not in receipt of any documentation showing the method of
assessment, the rules for assessment, the financial criteria used for this
assessment or copy of any independent, certified appraisal of said property.
7. I am not in receipt of any documentation showing the name and
company name of independent appraiser, or the legal, certified status of
I am making a request for documents under (your state's freedom of information act or similar statute, worded such as "The Freedom of Information Act or (state name) State equivalent... Colorado State equivalent) regarding the following:
1. Please provide documentation regarding which type of tax my private property County taxes
fall under; "direct" or "indirect," or other taxing category, naming the
2. Please provide certified documents showing (Your county name) County's legal and
constitutional authority, including statutory law (positive law) to tax,
directly or indirectly, my personal, private property, including on land and
home, since it is being applied as neither direct nor indirect.
3. Please provide documentation of who the responsible party is who
authorized said taxes, and their jurisdiction on this issue, to include
signature and printing of that name on this document. There must be statutory
law (positive law) that exists which allows this taxation, but it cannot be in
conflict with the Constitution;
4. Please provide documentation on how I am being represented by the
following taxes being assessed against my personal property:
(List all taxes on your assessment)
5. Please provide documentation showing the method of assessment, the
rules for assessment, the financial criteria used for this assessment, and copy
of independent, certified appraisal of said property.
6. Please provide a complete record of all taxes paid by me on the property
listed below, since purchase on (date), to include itemization of
taxes for land, taxes for buildings on said land, or any other taxed item.
7. Please provide documentation of who actually signs/verifies/authenticates
the assessments on real and personal property, and on any delinquency notices
for unpaid taxes. An unsigned assessment is insufficient legal notice and a
nullity, unless you can document and verify otherwise.
My right to not be taxed illegally or unconstitutionally stands firm in law,
but this right appears to me to have been violated through forced private
property taxation by (your county), and the exercise of my right to not be
illegally taxed can apparently be "converted into a crime" for not paying these taxes.
Actual and Constructive Notice
This is actual and Constructive Notice that I believe this to be criminal
activity against me personally and I am requesting legal rebuttal, point by
point, of these positions, or it will be presumed to be a correct assessment of
my personal situation.
If not contested, a refund of all monies paid, with
compensatory damages (or agreeable settlement), will be expected no later than
30 days from date of this document, or 5% interest rate per month will accrue on total. The application of force or coercion in any way which
counters the supreme law of the land, and which extracts financial consideration
from me, under the color of law, is criminal conversion and fraud under UCC
laws, Common Law, and is a violation of the Racketeering (RICO) laws.
Finally, the auction or sale of private or business property for presumed
past due property taxes without a court order and hearing is a direct violation
of Due Process, and a civil right violation upon whom it occurs:
5th Amendment: "No person shall...be deprived of life, liberty, or property, without due process of law."
Those involved with such an illegal sale without a legal judgment via a court hearing, with all facts being adjudicated, are parties to this criminal activity and can be held personally liable for RICO and civil rights violations. This includes parties who may purchase said property, as accomplices in said action, because ignorance of the law is no excuse.
The Supreme Court ruled that Municipalities cannot exert any acts of
ownership and control over property that is not OWNED by them, see Palazzolo v.
Rhode Island 533 US 606, 150 L.Ed. 2d 592, 121 S.Ct. ___(2001) (no expiration
date on the taking clause for City's illegal enforcement of its Codes on the
man's private property and restricting the man's business), affirming both Lucas
v South Carolina Coastal Council, 505 US 1003, 120 L.Ed. 2d 798
(1992).(butterfly activists and Code Enforcement cannot restrict development of
the man's private swampland unless they lawfully acquire the land FIRST,
surveying with binoculars constitutes a "takings"), and Monterey v. Del Monte
Dunes, 526 US 687 (1999), 143 L.Ed. 2d 882 S.Ct.____ (1998).
In the Monterey case, the California private property owner was awarded $8
million for Code Enforcement's illegal trespass and restriction of his business,
and another $1.45 million for the aggravation of a forced sale.
Federal Law also prohibits Cities and Counties from issuing citations against
businesses, see Title 18 U.S.C.891-896, quoting Section 891 "An extortionate
means is any means which involves the use, or an express or implicit threat of
use, of violence or other criminal means to cause harm to the person,
reputation, or property."
Notice of Possible RICO Crimes
Assessor's office actions in demanding and unconstitutionally enforcing
property tax code against me is in violation of my civil rights and is in
violation of the Racketeering (RICO) laws, fulfilling the four requirements for
a RICO crime to exist as follows:
a). Association In Fact; two people acting together (knowingly
or unknowingly) which affects Interstate Commerce...
The actions in activities and enforcement clearly constitute financial fraud,
which is supported by multiple layers of "associations" with the primary intent
of taking assets from citizens and profiting the government. This need only be
$1.00 in loss to fulfill this requirement.
b). Two or more similar acts of fraud, mail fraud or extortion having
The actions have been ongoing, as proven by the ongoing efforts by the
Assessor's office yearly. In addition, mail fraud, a Federal Crime, is also
involved with this scheme by the use of the postal system to extract finances
c). Money or property deprivation...
This is self evident in Assessor's office correspondence, demands, printed
material, court proceedings, etc.
d). Pattern is likely to continue.
Pattern has been continuing for many decades and is growing worse. The only
way it will stop is for the Rule of Law to be enforced and for constitutional
rights to be enforced... In other words, oaths of office must be obeyed and not
violated, creating even more criminal events in the way of treason against the
See also 18 USC Sec. 241 01/19/04 TITLE 18- CRIMES AND CRIMINAL PROCEDURE -
PART I - CRIMES CHAPTER 13 - CIVIL RIGHTS Sec. 2414 Conspiracy against
rights. If two or more persons conspire to injure, oppress, threaten, or
intimidate any person in any State, Territory, Commonwealth, Possession, or
District in the free exercise or enjoyment of any right or privilege secured to
him by the Constitution or laws of the United States, or because of his having
so exercised the same. . . They shall be fined under this title or imprisoned
not more than ten years, or both;
Your states FOIA or equivalent (Such as "CORA Violation Legal Notice")
Failure to respond within (legal time limit) days to this (name of FOIA or equivalent) request,
or supplying incomplete, misleading, or errant responses, is punishable under
(name your statute,) (such as for Colorado, CRS 24-72-201 et seq.,) by a (name the penalty for violation) such as for Colorado - $100.00 fine, 90 days in jail, or both,) for EACH infraction. This is Evidence in Fact for any court proceedings.
If no rebuttal, point by point, is forthcoming within 30 days from the date
of receipt, you will be in default and all testimony and evidence presented here will be held
as true and correct.
Any payment of assessed taxes will be under duress and protest, due to coercion and threat of loss of property, and legal action
will be taken against you personally, and against your superiors personally for
civil rights violations, and RICO violations.
Thank you for your speedy response in helping me to understand my legal and
constitutional rights on this issue.
All Specific Rights are explicitly reserved, without prejudice, U.C.C.
Name and address, and sign above
Property legal description: ????
CC: Your State Attorney General - certified mail# 0000-0000-0000-0000-0000
Your Congressman - certified mail# 0000-0000-0000-0000-0000
Your County Sheriff - certified mail# 0000-0000-0000-0000-0000
County Commissioners - certified mail# 0000-0000-0000-0000-0000
I declare under penalty of perjury that the identified sovereign individual,
(name), appeared before me with picture identification, and
acknowledged this document before me on;
Date: __________________ /s/
__________________________ (NOTARY PUBLIC'S JURAT)
Certificate of Mailing
I, (name), do certify that I mailed this original certified
document consisting of Brief and Memorandum of Law, Affidavit of Specific
Negative Averment, Actual and Constructive Notice - Brief and Memorandum of RICO
(Racketeering) Crimes, to the (county name) County Assessor's office, certified mail
# 0000-0000-0000-0000-0000, and copies of original to the above named individuals, certified mail
#'s listed above, all mailed on (date).
your typed name