Any permit pulled can spark a reassessment.
My idea about a hobbit house came from videos I watched. One guy bought a property with a small 2 bedroom home. He built a huge underground area that he described as open outdoor space. This way it isn't taxed. It had power and water but was somewhat open. The house was 1000 sqft the outdoor area was 3k sqft. His property tax was based in the house that was under 1000 sqft & worth almost nothing. Pretty smart.
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