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In the harbor I currently use (renting a slip) I must pay property tax on the patch of seafloor land that is below my boat!

Note I don't even own that "land", I'm just a renter of the slip. But I get a separate property tax bill from the county every year. It's pretty silly.

There's a chapel in Poland (in Ojców) that's built on top of a stream, because the Car forbade Polish people from building new churches on land.

https://pl.wikipedia.org/wiki/Kaplica_%E2%80%9ENa_Wodzie%E2%...

You pay property tax on boats.

Thanks for pointing that out. I had no idea and had to look it up. My US state doesn't seem to charge personal property tax (it charges income tax), but it might be a different story for houseboats.