S.M. Sigerson wrote, “A nation which fails to adequately remember salient points of its own history, is like a person with Alzheimer’s. And that can be a social disease of a most destructive nature.” Such is the case with Nancy Pelosi’s retaking of the Speaker’s gavel in her return to the post of Speaker of the House, a position that puts her just once removed from the presidency.
In her first act in reclaiming the Speakership – which has never been done before, Pelosi minions have stated she is set to move several pieces of legislation that would fund the partially-closed government while denying President Trump the $5 Billion he has demanded for a border security system. She is executing an “end-around” on the President.
Mind you, Pelosi will not succeed unless she is joined in passing these pieces of legislation by Senate Republicans led by Mitch McConnell. Even then, President Trump will have an opportunity to veto the bills. And therein lays the rub.
Pelosi is a political creature empowered by the opportunism of the ratings-starved media, as are all Progressive-Fascists (which are what radical Democrats like Pelosi have become). In creating this end-around, she is attempting to paint President Trump, and to a lesser extent Senate and congressional Republicans, as the one who has “shut-down” government.
Then, she and Chuck Schumer – who combined have been in Federal government for over 50 years, will glom onto the media spotlight and do what they have been so good at doing for the total of their tenures. They will use a complicit media to capture the narrative thus advancing the false notion that somehow a President who is demanding our borders be secure in a post-9/11 world is to blame for Democrat obstruction and a quasi-hobbling of government.
This has nothing to do with honestly debating the merits of a controlled and/or walled border. It has nothing to do with the security of a nation that saw almost 3,000 people slaughtered on September 11, 2001, by 19 Islamofascists who violated immigration law, or the poisoning of our people by the Mexican and Latin American drug cartels. It has everything to do with the Progressive-Fascist’s addiction to ultimate power.
Nancy Pelosi is not a good and kind woman, nor is Chuck Schumer a good and kind man. They are both political puppets to the oligarchic elite; to the globalist billionaires and trillionaires who want to profit from the bleeding of the United States. Pelosi and Schumer have both been paid handsomely for their loyalty; they are both multi-millionaires because of it. That’s not an easy feat on a salary of just $223,500 and $193,400 annually, respectively (yes, Pelosi makes more than Schumer…damn the gender inequality).
Add to this initial volley, myriad false-flag investigations and nuisance hearings into the semantics and inanities of partisan politics and the stage is set for at least the next two years of governmental gridlock in Washington, DC.
Nancy Pelosi is back as Speaker of the House. Progressive-Fascist Democrats are the ones who re-elected her to this position. Let’s all try to remember that when nothing gets done for the next two years and we all are brought to the point of vomiting over politics.
“That is the key to history. Terrific energy is expended – civilizations are built up – excellent institutions devised; but each time something goes wrong. Some fatal flaw always brings the selfish and the cruel people to the top and it all slides back into misery and ruin.” – C.S. Lewis
Now comes word that Progressive-Fascist Elizabeth “I feel like I am a Native American Indian so I’ll just say that I am” Warren is seriously contemplating a run for President of the United States. I guess she embraces delusions of grandeur whether about ruling the teepee or the free world.
In her announcement, which didn’t take place in front of a crowd but in a YouTube video, the fraudulent wannabe-Cherokee said government “has been bought and paid for by a bunch of billionaires and giant corporations that think they get to dictate the rules that affect everyone…”
Evidently, Warren believes that the elitist and oligarchical powers that comprise the Fascist-Progressive faction that would see our country transform from a Constitutional Republic to Democratic Socialism would be more benevolent than the imperfect system we have today.
Does Capitalism have its flaws? Well, yes, but only when the pure Capitalist system is encroached upon by government regulations that seek to create opportunity for select groups. The flaws of Capitalism reside in an overreaching government, both at the Federal and State levels. When the free market is allowed to function without economic interference it serves the public like no other economic system. Capitalism is the only economic system that created a middle class and opportunity for all.
So, Warren, a woman who falsified her resume to land a six-figure teaching gig at Harvard, and who, as far as anyone can tell, wouldn’t know how to bag groceries at the local supermarket, is attempting to place herself back within the spotlight of relevancy by saying our economic system sucks and Socialism is superior.
I suppose we should ask Venezuelans about that.
I wouldn’t be so quick to jump on this but it is important that we don’t take announcements like this lightly. People chuckled at the candidacy of Alexandria Ocasio-Cortez, an intellectual midget if there ever was one (and I apologize if I angered any midgets by the comparison) and now she is in the US House of Representatives. People rolled their eyes at a political opportunist in Beto O’Rourke, but there is now talk about him as a second on any Democrat presidential ticket.
Our voting demographic has become so uninformed on the dangers of Socialism and so jaded against Capitalism that the false-narratives foisted by these imbecilic political opportunists are consumed by the masses as if truth. Voters today, in large part, no nothing of history and more in tune with the Kardashians than they are about history dating back just 50 years.
No, we cannot take Warren’s announcement lightly. Instead, we must shine the spotlight on her false statements, her lies and the untruths she spouts in order to remain politically relevant.
Reagan said it best when he said, “Freedom is never more than one generation away from extinction. We didn’t pass it to our children in the bloodstream. It must be fought for, protected, and handed on for them to do the same, or one day we will spend our sunset years telling our children and our children’s children what it was once like in the United States where men were free.”
Recently, the State Auditor released Report No. 18-19, which reviewed special funds, trust funds, and trust accounts of our Department of Land and Natural Resources.
Under law, the Auditor is supposed to review an agency’s special, revolving, and trust funds every five years. The review is supposed to find accounts that are not appropriately classified so that appropriate action can be taken. Why? Back in the bad old days, agencies had little pockets of money all over the place that only they knew about. Our legislators, who are supposed to be watching the money the agencies spend, couldn’t do their job because they had to track special fund dollars hidden in hundreds of nooks and crannies as well as the general fund moneys that the agencies were getting. So, legislators came up with some sensible criteria written in law, such as one that says special funds need to be self-sustaining, and sent the Auditor to ferret out the funds that didn’t conform to the rules.
Apparently, DLNR doesn’t seem to have gotten the memo. It butted heads with the Auditor over several of the funds. Typically, the arguments went like this:
Auditor: Let’s now turn to the beach restoration special fund. The fund is self-sustaining, but the program supported by the fund can be successfully implemented under the general fund appropriation process.
DLNR: The importance of this account cannot be overstated. We need to protect our beaches! If we don’t have this fund, our efforts to support beach restoration projects will be severely compromised. The program should be specially funded because we get funding from Transient Accommodations Tax, and there is a strong connection between the tax and beach protection.
Auditor: How about the administratively established Conservation and Resources Enforcement fund (which, by the way, is not the same as the Conservation and Resources Enforcement Special Fund)? It generates no revenue, so it clearly isn’t self-sustaining.
DLNR: But it gets transfers from the Boating Special Fund to support marine patrol! It’s used to supplement the general funding for personnel services. Maintaining this account is important to the Division’s focus in marine patrol efforts.
Are the folks at DLNR even listening to what the auditor is saying? The loss of a special fund isn’t the end of the world. People who are paid out of the special fund can be paid out of the general fund instead. Nobody is going to die or be fired. The programs that were there before can continue if there is justification for them, which, given their importance, should be easy to establish, right?
Again, the object of this exercise is not for the Auditor to come to the department with a program-chopping axe. It’s for everyone involved to understand where the money is. It’s about lifting the veils and promoting transparency, not about swinging the budget machetes through the marshlands.
DLNR needs to understand that the money in these funds isn’t “their” money. It’s taxpayer money. If they as an agency do good and necessary things, the public and our legislators will have no problem with their use and stewardship of that money. Legislative oversight of that money isn’t just an inconvenience, it is a constitutional requirement. Once our government agencies understand this, all of us will be better off.
Reporting from Las Vegas – About 3 years ago, I launched the Business in Hawaii series for Think Tech Hawaii. After 150 shows and becoming one of the most popular business shows in Hawaii, I decided to pass the hosting duties for the show to Ray Tsuchiyama and Dailyn Yanagida. This is the first interview I have done for Business in Hawaii since June 2018.
This year has been a year of transition for me. I have decided to personally begin the transition to a semi-retirement mode. I remain on the US Small Business Administrations Regulatory Fairness Board advocating for small businesses for Hawaii, Nevada and the nation. I remain an active CPA in Hawaii and Nevada with a focus on assisting companies and individuals with their taxes, retirement plans and expansion or relocation to the west coast, primarily southern Nevada.
This current episode of Business in Hawaii explores the advantages of the Las Vegas Valley and how businesses and individuals can benefit from a move. Maybe this is not for everyone, but for those struggling in Hawaii, it might be worth exploring the possibility. You will be surprised what you might find! Over 80,000 from Hawaii already have!
Please enjoy the video and hope to see you in Vegas soon!
On November 28, our state Climate Commission, consisting of 22 county and state government officials, issued a press release affirming that it supports a carbon tax “to achieve Hawaii’s ambitious and necessary emissions reduction goals.” The climate commission includes three members of the State Senate and three members of the House, so it’s a pretty good bet that a carbon tax will be considered in this coming legislative session.
About a year ago, we wrote about carbon tax because our Hawaii Tax Review Commission also recommended one. The form of tax that was being considered was a charge on all fossil fuels that are either manufactured or imported.
If enacted, the carbon tax would be the fifth special tax imposed on fuel. Hawaii already imposes a state tax on liquid fuels and allows the counties to impose a county fuel tax on top of it. These taxes go to the state and county highway funds. They are meant to raise funds from those who use the highways and byways. (Two so far.) Then we have the barrel tax, which is a charge of $1.05 per barrel of imported petroleum product and a similar charge on the BTU equivalent of alternative fuels. A small part of this charge sets up a fund to protect us from an oil spill incident, some goes to protect energy security, agricultural development, and food security, and most of it goes into our general fund. (That’s the third.) Then, of course, we have our general excise tax, which is imposed on just about everything. That tax feeds our general fund. (That’s the fourth.) A carbon tax would in theory compensate for the social costs associated with carbon dioxide emissions into the atmosphere, and it would create a market incentive to use different fuels even among the fossil fuels currently in use; but its impact would have to be considered along with the other four taxes.
Perhaps it’s good for lawmakers to worry about the end of the world as we know it, which perhaps will be staved off by the social change the tax encourages. But their constituents are worried not about the end of the world, but the end of next week. Will their paychecks be enough to pay the rent, keep the lights on, or feed the family? If the cost of simply driving to work from the suburbs is horrible now, just wait until the tax kicks in.
If I suggested that there will be rioting in the streets, you would probably chuckle under your breath; but see where French President Emmanuel Macron now finds himself. Hundreds of thousands of French citizens in yellow vests literally made Paris an inferno, and those citizens were up in arms about a proposed carbon tax that would have added about 25 cents per gallon to the cost of fuel there.
And if you think the hammer of a carbon tax will fall most heavily on huge, faceless corporations like the electric company, the airlines, or the shippers, think again. Businesses can and will pass on any enhanced costs to their consumers if they hope to continue providing their products or services. That means our already astronomical cost of living will head further up into the stratosphere.
Certainly, it may be worth rethinking how we now tax fossil fuel. The patchwork of different state and local taxes all applying at once leads to unclear and inconsistent messages sent to the taxpaying public, which is not good for implementing social policy regardless of what the policy is.
We continue with our series about a timeshare association suing Maui County seeking to invalidate its “Time Share” property classification, with the county then striking back.
This week, we look at whether the property classification challenged was valid.
The circuit judge on Maui’s conclusion was that it wasn’t. He concluded that under section 3.48.305 of the Maui County Code, the “County may consider only the actual use of real property when creating a real property tax classification; it has no authority under the MCC to consider anything else.”
That code section, however, says that land and buildings are classified upon consideration of the real property’s highest and best use, and then lists some exceptions. It also says that condominium units are classified upon consideration of actual use, and then lists definitions, one of which a definition of the Time Share classification.
First, we need to notice that actual use and highest and best use are completely different. Highest and best use primarily depends on zoning and has nothing to do with the current owner is currently doing with the property, which is actual use. So, someone running a farm in the middle of an industrial district would have a “highest and best use” as commercial property but “actual use” as agricultural property.
Next, the tax code is riddled with classifications, credits, and exemptions that have nothing to do with actual use. I group all three of these devices together because they all assign financial consequences – an owner or renter pays more tax or less tax – depending on whether certain conditions are met. All counties have such devices that depend on use, and they also have those that don’t. For example, all four counties exempt “kuleana land,” which depends on whether its owner is a lineal descendant of the persons who received original title from the Kingdom of Hawaii. All four counties exempt property owned by disabled veterans, persons affected with leprosy, and persons with impaired sight or hearing or totally disabled, which are not uses of the property but medical conditions of its owner.
Of these, the latter three exemptions were carried over from when the State was administering the property tax, before the 1978 Constitutional Convention. This is significant because when the Convention recommended, and the voters approved, transferring the property tax power to the counties, there were constitutional provisions that required all counties to keep the basic structure, rates, and exemptions then in place for eleven years. Those exemptions, therefore, were specifically approved in our constitution – and they didn’t depend on property use.
If it were held that differences in real property tax liability must depend only on property to use to be valid, what would happen with the exemptions, credits, and credits on all four counties? And what would happen with the “Residential A” property classification here in Honolulu, which kicks in if a property doesn’t qualify for a homeowner’s exemption and is valued at $1 million or more? Homeowner classification is based on use, but valuation of a parcel clearly isn’t.
Ultimately, of course, the higher courts will decide the validity of the Maui real property tax classification system. The job isn’t easy, and the arguments we’ve made here might turn out to be completely wrong. But they will give us things to think about while the parties are considering what to argue and while the courts will be mulling over this case.
Author’s Note:Jim Mielke has been studying and practicing yoga and mindfulness meditation for the past 25 years. He received his Teacher of Yoga certification in 2003 from the International Sivananda Yoga and Vedanta Forest Academy in Netala, Himalayas, India. Jim recently completed his Advanced Yoga Teacher Training Course (500-hour Yoga Alliance Certification) at the Sivananda Bahamas Ashram.
Jim has also completed intensive meditation training courses in Thailand and India and is well grounded in Buddhist Meditation and Raja Yoga traditions. His instructional style encourages individual expression, spiritual or secular, and is tailored to all levels of ability and experience. Over the past 15 years, Jim has taught yoga and meditation in health clubs and schools in Thailand, Vietnam and in YMCA Conference and Family Retreat Centers in the United States. Jim currently resides in a quiet seaside setting in the south of Thailand, and has been living a full and active life with an ileostomy for over 40 years.
Over the past 35 years, I have had the distinct privilege of living and working as a public health professional in some of the poorest, most remote and underserved parts of the Asia-Pacific region and in the U.S. My work involves assisting governments, international aid agencies and local communities to strengthen their systems managing communicable diseases (including HIV/AIDS), women and child health and youth leadership.
Volunteering Overseas
Starting out as an overseas volunteer for the YMCA and other non-governmental organizations, I eventually returned to school for specialized training in public health. I then proceeded to join organizations such as UNICEF and the International Rescue Committee, and have also worked as an independent contractor on public and private sector health projects funded by institutions such as the Asian Development Bank (ADB), the Association of Southeast Asian Nations (ASEAN) and the Global Fund to Fight AIDS, Tuberculosis and Malaria (GFATM). In addition to having worked in over 20 developing countries, I also enjoy traveling to exotic destinations and currently live in a quiet seaside setting in Thailand.
I also happen to have an ileostomy, which has served me well for over 40 years. After suffering years of pain and misery with Crohn’s disease as a teenager, I received my first ileostomy in 1977. Before long, my life took off like a rocket with my newly recovered health. I can still recall feeling like a new man almost immediately upon waking up with my ileostomy – suddenly free from nearly a decade of suffering with inflammatory bowel disease.
However, for the next three years I was in and out of several hospitals for 11 major ostomy-related surgeries, including total removal of the large intestine and rectum. Withdrawing from the addictive medications prescribed to me over the years that seemed only to treat the symptoms was also a struggle.
In 1980, I re-entered university in Colorado, having been forced to withdraw earlier for health reasons. I heard about overseas volunteer opportunities with the YMCA while working summers at Silver Bay YMCA of the Adirondacks in New York. Soon after graduating in 1982, I was off to Sri Lanka for a 6-month internship as a YMCA volunteer leading outdoor recreation and life skills programs for disadvantaged youth.
For the next 8 years I worked with volunteer aid organizations in developing countries throughout Asia and the Pacific before returning to school to complete my doctorate in public health, and then began consulting on high-level (and typically high stress) United Nations and government health projects.
Jim with a colleague during a health team visit to an Akha Hill Tribe village in Northern ThailandJim administering immunizations in rural ThailandJim at a wedding party in an Akha Hill Tribe village
Rest and Recovery
One of the benefits of working as a private consultant is the freedom to take long stretches of time off between jobs. So in 2001, after several particularly high-pressure assignments in Cambodia and Vietnam, I moved to a beautiful, unspoiled island off the southwest coast of Vietnam where I rented a beach bungalow for $100/month. Two years of personal development and self-study – including daily yoga and meditation – followed. I also enjoyed plenty of inspirational reading on Eastern philosophy, spirituality and mysticism, as well as swimming, biking, eating well, and generally looking after my health and well-being. It was a wonderfully refreshing and revitalizing experience.
Each morning, shapely, leotard-clad women filed out of my bungalow. With such a curious sight, my neighbors could only guess about my nocturnal activities. In fact, the women were joining my early morning yoga practice before they went to work. Although I had taken some yoga classes over the years and enjoyed sharing what I knew with my friends, I needed some formal training in order to teach yoga properly and safely.
Yoga Training in India
In 2003, I took the leap and traveled to northern India for a four-week yoga teacher trainers’ course at a remote ashram on the banks of the Ganges where it rushes through the dramatic Himalayan countryside. The training honed my teaching skills while profoundly impacting my personal yoga practice, and my very way of life. Recently, at Sivananda Bahamas Ashram, I completed the advanced teacher trainers’ course, over four weeks of intensive yoga practice and the study of Vedanta philosophy.
When I applied for both training courses, I explained about my ostomy and specific physical and dietary requirements. For example, I really love vegetarian food and it makes me feel great — clean, light and with excellent digestion as well. But I have difficulty assimilating sufficient protein over a long period of time. So in India, they gave me extra yogurt for more protein. In the Bahamas, I brought my own protein supplement, which worked well. I also purchased travelers’ insurance and brought plenty of pouch changes and medications that I might need while away from home.
From the start, I was open about my ostomy. And although I was probably the first ostomate they had trained to be a yoga teacher, my teachers and fellow trainees were totally accepting and supportive of my physical situation and limitations. I was given alternative postures whenever the class was practicing advanced poses that I could not do. One trainee was an older woman who needed to use a chair for certain postures — and this was also perfectly acceptable.
At one point, when the class was enjoying a few laughs while learning yogic ‘bandas’ or ‘locks’ — some of which require contracting the anal sphincter muscle while holding the breath to maximize the prana (life force) generated by advanced breathing exercises, I shared (for more laughter), that due to my surgeries, I was missing a few parts and may not be able to experience this in the same way.
Complete Personal Development
Originating in India many thousands of years ago, yoga is oldest system of personal development in the world, encompassing a balance of physical, mental, and emotional health. It combines all the movements needed for physical health. with breathing exercises that calm, revitalize and refresh the body. Meditation techniques ensure mental power and peace of mind. Anyone can practice yoga regardless of age, condition or religion. Yoga is not a competitive sport, so you can practice at your own pace with no pressure and no comparison.
“Anyone can practice yoga regardless of age, condition or religion. Yoga is not a competitive sport, so you can practice at your own pace with no pressure and no comparison.”
The underlying purpose of yoga is to realize your ‘unity’ with all of existence. The word yoga literally means ‘union’ or ‘joining’. In time, if you continue with regular practice, you will become aware of a subtle change in your approach to life. Through persistently toning and relaxing the body, and stilling the mind, you begin to feel a state of inner peace which is your true nature.
Yoga is not a theory, but a practical way of life. It is not just about headstands or twisting oneself into extreme physical contortions, nor is it just for ‘spiritual’ people. In fact, if you are practicing to show off or otherwise boost your ego – you are missing the point. Through asana practice, you can tone and relax the body, with pranayama (yogic breathing) you can control your emotions, and through meditation, you can come to a deeper understanding of who you really are.
Yoga for Ostomates
There are literally thousands of yogic postures and variations to choose from and modify as needed to suit any physical condition or limitation. For example, I can no longer do headstands due to multiple surgeries that have weakened my abdominal muscles. I can still safely do shoulder-stands and the standing ‘hands-to-feet’ pose for similar benefits.
The same goes for teaching. When I cannot demonstrate a particular asana (pose), I simply ask one of my students to demonstrate, and otherwise I give verbal instructions and assist where needed. Anyone who has undergone surgery should consult his or her surgeon for advice regarding physical activities including yoga.
I really love turning people of all ages on to classical yoga and meditation. But to understand the essence of yoga – as a practical, meditative path towards self-realization — you need to experience it for yourself. So put yoga into practice, and you will see the benefits. And when you are ready for some real fulfillment, become a yoga teacher and share the magic!
Stay tuned for more stories – coming soon!
You can read more about Jim’s backstory, hereandhere.
We continue with our series about a timeshare association suing the county, with the county then back assessing the association for $10 million.
Here we examine: “Are back assessments of property tax legal?”
In most of our counties, the ordinances say that the assessor is to make a tax assessment list each year by a certain time. The county then sends out bills to the property owners with the numbers off the list. Owners then either pay, or appeal.
But what if your property isn’t on the list?
This can happen very easily if you have just signed a lease for state lands. The state doesn’t have to pay real property tax because governments generally don’t tax each other, so there is no previous assessment of the land. A lessee of state lands, however, isn’t a government and therefore needs to pay real property tax. But let’s say, for whatever reason, the real property tax bill doesn’t come in the mail for a couple of years. The ordinances call that “omitted property,” and they say that the county can assess the current year, and any back years, whenever the county gets around to doing that. And when they do, if you want to appeal the assessment you need to do it within 30 days – which isn’t much time.
If you go to the county and say that the assessment is unfair and illegal, you won’t get much sympathy. “You’ve received fire and police protection, trash pickup, and many other benefits that come with occupying that property,” they’ll say. “Didn’t you think it strange that you were receiving all these valuable benefits for free while everyone else in the county has to pay for them through their property taxes?”
As it turns out, there is a court case holding that this type of assessment, called an omitted property assessment, is perfectly legal.
In our Maui case, however, the facts were quite different. The plaintiffs were time share associations. The county had assessed the property – but they didn’t assess the intervals or the condominium units, they assessed the master parcel. The county sent the bills to the associations, and the associations paid the assessments in full.
“Oho!” the county said. “We didn’t assess the intervals, which are the units of property that are being bought and sold. They are therefore omitted property, and we get to assess them whenever we want!”
So, the county back assessed the interval owners, and they assessed a lot more tax because the method they used to assess the master parcel was based on its cost while the method they used to assess the intervals was based on market value. But then they needed to figure out what to do about the payments that already had been made on the property. And they decided to credit each of the interval owners for a proportionate part of the payments that were previously made.
Fair, perhaps; but it was also an admission that tax previously had been paid on the property assessed, so the county had no business calling it omitted property.
“[I]f the County can retroactively assess already-assessed real property to change the valuation and impose additional taxes, even many years later as it argues it can here,” the Maui judge wrote, “property owners can never have confidence that they have satisfied their tax obligation for any previous years. Potential buyers can never have confidence that a purchased property will not later be burdened by a hefty ‘amended assessment’ for some year long before their purchase.”
Well said, Judge; now we’ll see how well his judgment fares in the appellate courts.
In last week’s article we gave some background about a case working its way through the court system. Timeshare association sues county; county then back assesses association for $10 million.
The first issue for our deep dive is, “Are we in the right court?”
In this state, if you have a beef with the tax collector you can’t just go suing in any old court. We have a special court called the Tax Appeal Court that hears disputes about state taxes and county taxes. Tax is complicated, so it makes sense to have a specialist court. It also helps to limit the government’s downside risk because, while normal courts can have juries, issue injunctions, and award damages, the Tax Appeal Court can’t. It’s limited to adjudicating the validity and amount of a tax assessment without a jury. So, if the court thinks the tax people have been bad and need to be punished, there’s nothing that court can do.
For most tax appeals, there are two avenues to court: “assessment and appeal” or “payment under protest.”
Assessment and appeal means the taxpayer must file its paperwork within a certain time after the tax authorities issue their bill. For state tax, this can be done without paying first. For county tax, the taxpayer needs to pay to play.
Payment under protest means that the payment must be submitted with a letter of objection, and then the taxpayer must sue in Tax Appeal Court within a certain time after payment. Payment under protest is available only for state tax.
Now, our Maui timeshare association sued in Circuit Court, which is our court of general jurisdiction. It went down neither the “assessment and appeal” nor “payment under protest” route. Perhaps they wanted to get a ruling that the Time Share classification was invalid and might not have seen the law forbidding declaratory rulings in tax cases. But it turns out that although most tax cases need to be in Tax Appeal Court, there are cases in which the circuit court took jurisdiction. The appellate courts took note of them but haven’t ruled on whether jurisdiction was proper.
Once the county struck back, however, the dynamic changed. The taxpayers claimed that they had been denied their federal constitutional rights such as due process, equal protection, and the right to petition the government for redress of grievances (i.e., sue). There’s a federal law saying that someone whose constitutional rights have been violated by people claiming to enforce state law may sue for damages and attorneys’ fees. And a state or local government can’t get away from the consequences by shunting the claim off to a specialized court that can’t award damages. Thus, that part of the case needs to stay in Circuit Court.
The case has already spent five years in Circuit Court, with oodles of resources already spent on it by both sides as well as the court system itself. It would be grossly inefficient to have a new court start on this case from scratch, so it would make sense to leave the case where it is.
But at the same time, we can’t be using the circuit courts to upset the system carefully created to handle the special circumstances that tax disputes present. If there are appeal deadlines, they need to be followed. If there are procedures required, they need to be observed. If any party thinks they can waltz into court, get a ruling that a tax classification is void, and thereby open the floodgates for anyone who has ever paid that tax to get massive refunds, that party needs to think again. One of the reasons for the special tax courts is that governments need to be able to operate and can’t do it if they are threatened with financial extinction because of missteps they may have made years or decades before.
The Political Posturing of Nancy Pelosi: Redux
BY FRANK SALVATO
S.M. Sigerson wrote, “A nation which fails to adequately remember salient points of its own history, is like a person with Alzheimer’s. And that can be a social disease of a most destructive nature.” Such is the case with Nancy Pelosi’s retaking of the Speaker’s gavel in her return to the post of Speaker of the House, a position that puts her just once removed from the presidency.
In her first act in reclaiming the Speakership – which has never been done before, Pelosi minions have stated she is set to move several pieces of legislation that would fund the partially-closed government while denying President Trump the $5 Billion he has demanded for a border security system. She is executing an “end-around” on the President.
Mind you, Pelosi will not succeed unless she is joined in passing these pieces of legislation by Senate Republicans led by Mitch McConnell. Even then, President Trump will have an opportunity to veto the bills. And therein lays the rub.
Pelosi is a political creature empowered by the opportunism of the ratings-starved media, as are all Progressive-Fascists (which are what radical Democrats like Pelosi have become). In creating this end-around, she is attempting to paint President Trump, and to a lesser extent Senate and congressional Republicans, as the one who has “shut-down” government.
Then, she and Chuck Schumer – who combined have been in Federal government for over 50 years, will glom onto the media spotlight and do what they have been so good at doing for the total of their tenures. They will use a complicit media to capture the narrative thus advancing the false notion that somehow a President who is demanding our borders be secure in a post-9/11 world is to blame for Democrat obstruction and a quasi-hobbling of government.
This has nothing to do with honestly debating the merits of a controlled and/or walled border. It has nothing to do with the security of a nation that saw almost 3,000 people slaughtered on September 11, 2001, by 19 Islamofascists who violated immigration law, or the poisoning of our people by the Mexican and Latin American drug cartels. It has everything to do with the Progressive-Fascist’s addiction to ultimate power.
Nancy Pelosi is not a good and kind woman, nor is Chuck Schumer a good and kind man. They are both political puppets to the oligarchic elite; to the globalist billionaires and trillionaires who want to profit from the bleeding of the United States. Pelosi and Schumer have both been paid handsomely for their loyalty; they are both multi-millionaires because of it. That’s not an easy feat on a salary of just $223,500 and $193,400 annually, respectively (yes, Pelosi makes more than Schumer…damn the gender inequality).
Add to this initial volley, myriad false-flag investigations and nuisance hearings into the semantics and inanities of partisan politics and the stage is set for at least the next two years of governmental gridlock in Washington, DC.
Nancy Pelosi is back as Speaker of the House. Progressive-Fascist Democrats are the ones who re-elected her to this position. Let’s all try to remember that when nothing gets done for the next two years and we all are brought to the point of vomiting over politics.
“That is the key to history. Terrific energy is expended – civilizations are built up – excellent institutions devised; but each time something goes wrong. Some fatal flaw always brings the selfish and the cruel people to the top and it all slides back into misery and ruin.” – C.S. Lewis