By Stewart’s standard, everyone who has ever applied for a loan and everyone who has ever paid land taxes has committed fraud.

My house was appraised by the city at one price for the purposes of land taxes, and guess what? I paid a completely different price when I bought it and got a loan from the bank for it! OH MY GOD CALL THE POLICE!

I bet Stewart owns some property, and I guarantee the same is true for him. I bet he got a mortgage for the actual value, but he pays land taxes based on the price he actually paid which is higher than that.