Maybe easier than other types of fraud. > [from elsewhere on the web] ...property owners with at least three units that have been vacant for more than 182 days

Maybe easier than other types of fraud. > [from elsewhere on the web] ...property owners with at least three units that have been vacant for more than 182 days (six months) will be taxed... This is not enforceable. It will be dodged by the dishonest and thereby drive compliant, honest landlords out of business.