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Re:Amsterdam's Plan: If You Buy a Newly Built House, You Can... by mikeash on Thursday March 21, 2019 @10:25AM (#19452680)
Seems like you could have the best of both worlds by making it the landlord’s responsibility and requiring them to itemize it for the renter.

Also, what happens when a property is vacant? Do taxes revert to the owner, or do they not get paid?

Re:Amsterdam's Plan: If You Buy a Newly Built House, You Can... by clort on Thursday March 21, 2019 @11:02AM (#19453112)
In the UK, yes. The owner is responsible for council tax when a property is empty. This varies across the country, it could be totally zero rated when the property is empty and unfurnished, or it could be that you have to pay entirely. Where I live, landlords can get one month free in any 12 month period for empty (no residents) and unfurnished (except for white goods) properties.