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Taxes, an Essay on Tax Exemption by myself - Emmett F. Fields. The grand fraud of Tax Exemptions has interested me since 1990 when I obtained the Tax Exempt Real Estate Property List from the Jefferson County (Louisville) Kentucky Property Valuation Administration (PVA) and saw how completely corrupted and unusable it was. Real Estate Property removed from the tax rolls years before was never re-evaluated to bring the list up to date, and all the property was grossly undervalued. I obtained the list for 1994 and it was a little better organized, but still grossly under valued. In 2010 I again obtained this list - after much trouble and going to Frankfort, KY and the Kentucky Open Records Law. This Essay is my report of the Tax condition in Louisville and the Nation. I fear it only scratches the surface of the danger this ancient form of festering fraud has become to the cities of this land and to the Nation itself. Emmett F. Fields

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