(1) Subject to and in accordance with the provisions of this Part, there shall be charged, levied and paid a tax to be known, and which is referred to in this Part, as 'vacant homes tax' in respect of a residential property for a chargeable period in which the residential property is in use as a dwelling for less than 30 days, other than a residential property -
(a) in respect of which no local property tax was payable in respect of the liability date falling in the year in which the chargeable period commences,
(b) that was the subject of a relevant tenancy for a period of not less than 30 days during the chargeable period, or
(c) that was the subject of a sale during the chargeable period.
(2) Vacant homes tax shall be payable in respect of a residential property for a chargeable period by the person that is the chargeable person in relation to the property on the relevant date.
(3) Where more than one person is a chargeable person in relation to a residential property on the relevan
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