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Re:L.A. council members propose taxing landlords who leave h... by jay_kyburz on Friday June 21, 2019 @02:28AM (#20240337)
In the ACT we have Land Tax. Doesn't matter if there are tenants or not.

"""Land tax applies to residential properties that are not used as principal places of residence, including all residential properties owned by a trust or corporation. Land tax does not apply to commercial properties."""

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