Editing Allodial title (section)

==United States==
Before 1774, all land in the American colonies could also be traced to royal grants, either a single enormous grant creating each [[proprietary colony]] (e.g. Pennsylvania and Maryland), or smaller direct grants within crown colonies (e.g. Virginia). The original ''grantee'' (recipient of the land) then sold or granted parcels of land within his grant to private citizens and other legal entities. The [[Treaty of Paris (1783)]], which ended formal hostilities and recognized American independence, also had the effect of ending any residual rights held by the original grantees or [[the Crown]]. This recognized that no person holding land in the new United States owed any allegiance or duty to the Crown.

Apart from land that was formally owned at the time of the Revolutionary War, most American landholders can trace their title back to grants by the federal or state governments of land obtained by purchase ([[Louisiana Purchase]], [[Florida]], Alaska), treaty (the [[Ohio Valley]], [[New Mexico]], [[Arizona]], and [[California]]), or annexation ([[Texas]], [[Hawaii]]). However, in reality, grants made prior to those territories becoming U.S. possessions were recognized; ownership under French and Spanish crown grants in the [[Louisiana Purchase]] and [[Treaty of Guadalupe Hidalgo|Guadalupe-Hidalgo]]/[[Gadsden Purchase|Gadsden]] territories remained valid. Although in [[Dartmouth College v. Woodward]] the [[United States Supreme Court]] rebuffed [[New Hampshire]]'s attempt to convert [[Dartmouth College]] from a private college into a public university, the Court decided this was based on the [[United States Constitution|Constitution]] prohibiting states from impairing the obligations of the contract which created the private corporation that owned the land, and not based on any principle that the land was somehow immune from state control.

Many [[State constitution (United States)|state constitutions]] ([[Arkansas]], [[Wisconsin]], [[Minnesota]], [[New York (state)|New York]]) refer to allodial title, but only to clearly distinguish it from feudal title. The conditions under which the government can compel the sale of privately owned [[real property]] for public necessity are established by [[eminent domain]] laws of either the federal or state governments, respectively. The [[Fifth Amendment to the United States Constitution]] requires just compensation for eminent domain compelled sale. In addition, the government powers of [[Police power (United States constitutional law)|police power]] and [[escheat]] have been retained in the American legal system.

===Limited allodial title===<!-- This section is linked from [[Eminent domain]] -->
Other institutional property ownership can also be called allodial, in that property granted for certain uses is held absolutely and cannot be alienated in most circumstances. For example, universities and colleges that hold property for educational purposes can be described as having allodial title. In most states, property held by churches FBO's (faith based organizations) for the purpose of worship also has status similar to allodial title. Native American 
reservations also share some similarity with allodial title. However, in all these cases, it is also clear that if the title ceases to be used for the purposes for which it was granted, it reverts to the state or the federal government.

====Nevada====

In 1997, the Nevada Legislature created a new section of statutes within the property tax statutory scheme. Nevada Revised Statutes (NRS) 361.900 to 361.920.<ref name="state1">{{cite web|url=http://www.leg.state.nv.us/nrs/NRS-361.html#NRS361Sec900 |title=NRS: CHAPTER 361 – PROPERTY TAX |publisher=Leg.state.nv.us |access-date=2010-08-24| archive-url= https://web.archive.org/web/20100819024819/http://www.leg.state.nv.us/nrs/NRS-361.html| archive-date= 19 August 2010 | url-status= live}}</ref> These statutes, which are entitled "Allodial Title", became effective on 1 July 1998, and were intended to protect property owners from the burden of the high increases in property taxes that often occur when [[unincorporated area|unincorporated land]] becomes part of a town or city. Nevada allowed persons who owned and lived in single family residences to obtain allodial title if the property was not mortgaged and had no tax liens. Allodial titles were subject to exemptions from seizure in debt or bankruptcy under homestead laws; however, a property could be seized if used in a criminal enterprise. In 2005, the Nevada Legislature prohibited applications by property owner for an allodial title after June 13 of that year.<ref>{{Cite web |url=https://www.leg.state.nv.us/statutes/73rd/Stats200515.html#Stats200515page1484 |title=2005 Statutes of Nevada, Page 1484 (Chapter 385, AB 570)}}</ref>

The classes of persons who can apply for allodial title and of property for which those persons may obtain allodial title are limited: A person who owns and occupies a single-family dwelling, its [[appurtenance]]s and the land on which it is located, free and clear of all encumbrances, except any unpaid assessment for a public improvement, may apply to the county assessor to establish allodial title to the dwellings, appurtenances and the land on which it is located. One or more persons who own such a home in any form of joint ownership may apply for the allodial title, jointly if the dwelling is occupied by each person included in the application.

After the county assessor receives the application, he transfers it to the state treasurer.<ref name="state1"/>

The state treasurer then determines the amount which is required to be paid by the property owner to establish allodial title. This is done by using "a tax rate of $5 for each $100 of assessed valuation on the date of the application". The treasurer must calculate, separately, the amount that must be paid in a lump sum, and for the payment in instalments over a period of not more than 10 years. These "amounts must be calculated to the best ability of the state treasurer so that the money paid plus the interest or other income earned on that money will be adequate to pay all future tax liability of the property for a period equal to the life expectancy of the youngest titleholder of the property".<ref name="state1"/>

If the property owner pays the lump sum amount calculated by the state treasurer, and submits proof that the home is a single-family dwelling occupied by the homeowner, and that the property is free and clear of all encumbrances except any unpaid assessment for a public improvement, "the state treasurer shall issue a certificate of allodial title".<ref name="state1"/> If the property owner enters into an agreement with the state to make instalment payments (in lieu of a lump sum payment), the issue of a certificate of allodial title occurs upon the receipt by the treasurer of the last payment.<ref name="state1"/>

Once a property owner receives a certificate of allodial title, he is relieved from the payment of all further property taxes, "unless the allodial title is relinquished by the homeowner or his heirs".<ref>{{cite web |url=http://www.nvinc.com/allodial_title_in_nevada.htm |title=Allodial Title in Nevada – Nevada Corporate Planners |publisher=Nvinc.com |date=1998-07-01 |access-date=2010-08-24 |archive-url=https://web.archive.org/web/20101127025448/http://nvinc.com/allodial_title_in_nevada.htm |archive-date=27 November 2010 |url-status=dead |df=dmy-all }}</ref> Instead, the state treasurer is responsible for the payment of the taxes due.<ref name="state1"/>

Once allodial title is established, it "is valid for as long as the homeowner continues to own the residence unless he chooses to relinquish the allodial title".<ref>NRS 361.910 (1)</ref> Upon the death of an allodial title holder, the heir or heirs can reestablish allodial title by using the same procedure that the original property owner used.<ref name="state1"/>

The holder of an allodial title can voluntarily relinquish it at any time.<ref name="nine15">NR8 361.915 (1)</ref> The title shall be relinquished if the property is sold, leased or transferred by the allodial title holder; the allodial title holder no longer occupies the dwelling for 150 days; or the home is converted to anything other than a single-family dwelling occupied by the owner.<ref name="nine15" /> If allodial title is relinquished, either voluntarily or otherwise, the property owner receives a refund of the unused portion of the payments made to originally establish the allodial title.<ref>NRS 361.915 (3)–(4)</ref> Once the allodial title is relinquished, the property owner is once again responsible for all future property taxes.<ref>{{cite web|url=http://www.leg.state.nv.us/nrs/NRS-361.html#NRS361Sec915 |title=NRS: CHAPTER 361 – PROPERTY TAX |publisher=Nevada State Legislature |access-date=2010-08-24| archive-url= https://web.archive.org/web/20100819024819/http://www.leg.state.nv.us/nrs/NRS-361.html| archive-date= 19 August 2010 | url-status= live}}</ref>

The importance and benefit of establishing allodial title extends beyond the non-payment of property taxes. It also has significance in the area of homestead law. Pursuant to NRS 115.010, the available homestead exemption in Nevada is $605,000.<ref name="NRS 115.010">{{cite web|url=http://www.leg.state.nv.us/nrs/NRS-115.html#NRS115Sec010 |title=Nevada Revised Statutes Section 115.010 – Homestead: Exemption from sale on execution and from process of court; amount of exemption; exceptions; extension of exemption |publisher=Nevada State Legislature|access-date=2020-01-14}}</ref> However, if allodial title has been established and not relinquished, the homestead exemption "extends to all equity in the dwelling, its appurtenances and the land on which it is located".<ref name="NRS 115.010"/> Furthermore, although the regular homestead exemption provides no protection against legal process to enforce the payment of obligations contracted for the purchase of the property, or for improvements made thereon (including any mechanic's lien lawfully obtained), or for legal taxes, or for any mortgage or deed of trust executed upon the property,<ref name="NRS 115.010"/> the holder of an allodial title is fully exempt from all of these under the homestead laws.<ref name="NRS 115.010"/> The only area within the homestead laws wherein allodial title fails to provide an extra benefit is in the realm of civil and criminal forfeiture of property.<ref name="NRS 115.010"/> Similar to all property in Nevada, property held by allodial title is subject to forfeiture for criminal conduct.