Personification of vessels. Some will say "Suretyship!? Haw Haw, that are for one assuming liability for another person." However, the personification of vessels (things) is how owning a mail receptacle (postal term) or boat becomes suretyship (the mailbox is a person itself). Foreclosure is a remedy or the like in admiralty. Many have overlooked that when they come after your property, its not YOU or you they come after directly but the property personified.
If a tax is rightly owned, one pays it. That said: there are two primary classifications of real property as for as tax assessment goes: commercial, residential. A third is: private.
The tax obligations arise out of clearly defined nexus . Its not called real estate for nothin. Real is Spanish for ROYAL.
The word 'own' does not necessarily designate exclusivity. Also owner can mean surety. There is such a thing as 'divided title': equitable owner and legal owner. Possession and ownership are not necessarily the same in equitable jurisprudence.
Last I checked, New York, Pennsylvania and Missouri are nations. Its an old rule that a state has no obligation to take cognizance of any other states in the sense that the state of Florida doesn't have to say "Florida Supreme Court" in its statutes it can just say "Supreme Court" like no other exists (it doesn't have to consider conflict in names because 'the whole world" to the State of Florida is ...Florida). So when the governor of Florida speaks of "the nation" he probably talking about Florida regardless of the presumptions people make.