The only interesting thing here is how this rule was simply not being enforced by anyone. Happens a lot with tax rules in many countries. Having rules is one th

The only interesting thing here is how this rule was simply not being enforced by anyone. Happens a lot with tax rules in many countries. Having rules is one thing, doing the leg work to enforce them is another thing. And tax systems tend to be extremely complicated. Of course, tax auditors could just open any popular online map for a particular area, look at satellite view and do a quick count and then look up the addresses for that area. Diff that with the list of properties that do pay their taxes and job done, Tedious work and AI speeds that up. But it's not hard and the revenue is probably worth it. Also, from an AI point of view pool detection this isn't exactly rocket science. And of course, a lot of these pools are actually mapped in open street map. I just checked this in a random part of France: 43.99847,4.92940 and compared with the satellite view in Google Maps. Lots of nice little pools that look like they are correctly mapped. An enterprising tax auditor might just export a list with a simple overpass query and them geocode them with nominatim to get the address.