[jbay808]

Yes; it's caused several people to leave their empty houses in a permanent state of not-fit-for-inhabitance, which allows one to avoid paying the tax.

[imtringued]

Well it does sound like it worked but the problem is that they forgot to apply the tax on all land (even empty land), not just the vacant properties.

[voisin]

Does any government official have to inspect and confirm? Building inspector?