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Restoring the Power of Citizens to Decide How Much Property Tax They Must Pay

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Are property taxes constitutional? The answer to this question seems to be

obvious. Local governments have been imposing property taxes since colonial

times, and the courts have upheld the constitutionality of property taxes for

centuries. But a careful analysis suggests that some property taxes are not

constitutional and are indeed a form of government taking.

The Bill of Rights guarantees citizens the right to life, liberty, and property. The

founders perceived property rights as an extension of personal liberties. These

rights were incorporated in the due process clause of the Constitution, the 5th

and 14th amendments. The due process clause protects citizens from violations

of their property rights by federal and state governments. Because local

governments are created and authorized by their respective states – a unitary

relationship under which they are creatures of their state – they too are covered. Keep reading the white paper - Click to download:



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