Comment Re:I had clients that did this in the 90s. (Score 1) 208
The only simple explanation I see is, the tax is based on the 'value' of the areal, which might be higher if there is a pool.
Which would be exactly correct. Real estate taxes are levied on the appraised value of the real estate, which a pool would increase.
Note that this is even more clear-cut, because we're not just talking about a pool, but a piece of real estate documented to the taxman as a vacant lot with not just a pool, but an entire mansion, which, of course, raises the value of the property by quite a lot.