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> As we said, property is now a concept almost entirely linked to companies, on the scale we're talking about.

And property tax still has nothing to do with corporate income tax, so I don't know what you're talking about.

> Unless you're famous enough that authorities can easily clock the time you spend here or there, determining where you live X days per year in this day and age is extremely difficult.

Not difficult, just expensive. But this is not rocket science: Probably someone who makes more than $100,000 annually and claims to live on a boat, doesn't. So make the fine higher than the cost of the surveillance and go bust all the liars and make back your costs.



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