Updating a land patent
While this office has no authority to resolve mixed questions of law and fact and cannot, therefore, comment specifically on the facts of these cases, I offer the following general legal analysis to assist you.
The transfer of this land into private hands occurred nearly a century ago and at that time these lands ceased to be public and became private lands subject to taxation by the state, adverse possession, or assignment of interest. Self-prepared land patent documents do not affect title to property and would not render the property described therein exempt from state ad valorem taxes.The land records that are generally of most interest to genealogists are the land entry case files. There are over ten million such individual land transactions in the custody of the National Archives.These are records that document the transfer of public lands from the U. These case files cover land entries in all 30 public land states.However, the following general comments are offered to assist the Property Appraiser in determining whether to remove real property subject to a "Common Law Pure Trust" from the tax rolls. As discussed in Question One above, the Florida Constitution and state statutes provide that all property in Florida is subject to taxation unless it has been expressly exempted. Further, under Florida law, property taxes are levied against the realty itself and not against the property owner.It appears that the basis upon which the exemption from taxation for Common Law Pure Trust property is asserted is Article I, section 10 of the United States Constitution. This provision states that "No State shall . It is, quite simply, an attempt to improve title by saying it is better.
The court cannot conceive of a potentially more disruptive force in the world of property law than the ability of a person to get 'superior' title to land by simply filling out a document granting himself a 'land patent' and then filing it with the recorder of deeds.
RE: PROPERTY APPRAISER – TAXATION – AD VALOREM TAXATION – REAL PROPERTY – TRUSTS – DEEDS – "COMMON LAW PURE TRUST" – "LAND PATENT" – whether property appraiser must remove private real property from ad valorem tax rolls if it has been transferred into a "common law pure trust" or is subject of a "land patent." Art. The property was purchased from a private construction company in 2004 by the current owners and the lot is improved with a residential home built in 2004.
A "patent" is the conveyance by which the federal government passes its title to portions of the public domain. It is generally the case that a federal land patent conveys fee simple ownership to the patentee and serves in the same capacity as a deed. You advise that the parcel referenced in the declaration attached to the purported "land patent" is located in a residential subdivision in Highlands County known as Placid Lakes.
At that point such lands are subject to taxation by the state, subject to adverse possession, or assignment of interest. In , the State Tax Commission of Missouri was presented with an appeal to determine whether the subject property was exempt from taxation under the Missouri statutes and constitution.
The property owner presented a number of documents upon which he based his claim of exemption from taxation based upon his property being in "Patent at Law Status," including a quitclaim deed and a declaration of land patent.
Such self-serving, gratuitous activity In this state, the assessment of property is mandated by the Florida Constitution. The authority for counties, school districts, and municipalities to levy ad valorem taxes, and the authority for the Legislature to authorize special districts to levy ad valorem taxes, likewise emanates from the Florida Constitution. The Florida Supreme Court has stated that "[e]xemptions from taxation must be authorized by the Constitution[.]" Article VII, section 3 of the Florida Constitution delegates authority to the Florida Legislature to provide for exemptions of property used for specific purposes.