Look at the bigger picture here. We live under this government, the government renders services for us, and then charges us with a bill. If we do not pay the bill, it comes after us. If you live in an apartment or a resort, the business renders services for you, and charges you with a bill. If you do not pay the bill, they can come after you.
False analogy. The apartment or resort has a contract; you
agreed, voluntarily and without duress, to pay a certain amount in exchange for their services. If you render services which were not requested, the recipient has no obligation to pay. The government chooses which "services" it renders, and the amount of the "bill", and does not accept "no" for an answer.
Don't want to do business with the IRS? Don't live on their "property."
It's not their property. It takes more to make something your property than simply laying claim to it. The government claim over the land is backed only by force--the assertion of a thief--and not traceable to any legitimate act of homesteading.