Many thanks to the Libertarian Alliance: (https://libertarianalliance.wordpress.com/2011/12/18/council-tax-and-the-law/)
Council Tax and the Law
The Off-White, Though Still Very Sharp, Teeth of the British State By David Webb
I sent a long email to a Conservative councillor about council tax summons – and the way they are automated by the council computer system without judicial oversight (a magistrate has to review the evidence before each summons is sent out – pretty impossible when 4m of these summons are being sent out a year – I don’t expect there is even a pro forma attempt at getting the summons signed off by the courts; I expect the courts have ‘agreed’ that the council computers should just send out summons letters without judicial oversight); the way in which council tax cases in magistrates courts are illegally conducted by council officials with no magistrates present; and the way in which £70 is charged for the summons although the summons costs £3 [NE Lincolnshire, a neighbouring area, made £174000 in half an hour from these £70 fees recently by summoning thousands of people to court for one hearing, and only 14 turned up – there is no indication that only ‘reasonable costs’ are charged].
The councillor is a former magistrate and told me on the phone that I am a customer of the council. When I said “I want to take my custom elsewhere; I don’t want to be their customer”, she replied “if you’re disputing the right to levy council tax, it all becomes much more complicated” and sent me a meaningless one sentence email on the subject. The following three emails are the correspondence between me and the councillor. I deleted my phone number and address and council tax reference number.
Read the rest here: https://libertarianalliance.wordpress.com/2011/12/18/council-tax-and-the-law/