i want to thank mr. eagan for the report. the comment is as to additional tailoring and exceptions we have that ability so far as with prop e and other things before the voters there is the ability of the board of supervisors by two-thirds vote to continue to refine and tailor it. i want to point that out. i would submit that additional financial risk for property owners is in any economy regardless of market fluctuations is leverage for the lessee, for the small business. that is one of the fundamental underpinings of this concept. if the landlord knows they are going to get $25,000 a year tax, that might motivate them to lower rents in recession because they don't want to have a vacancy. >> supervisor mandelman. >> thank you, chair fewer and mr. eagan. i assume the answer is no, i am under the impression that other cities have tried vacancy taxes. did you look at those or no? >> many different things in practice are called vacancy taxes. washington, d.c. has a vacancy tax on vacant land. that is a more common approach rathe