The Kitáb-i-Aqdas - The Most Holy Book
Index term: real estate, under Property
q102.
 
Question: Concerning Huqúq on real estate which yieldeth no profit.
Answer: The ordinance of God is that real estate which hath ceased to yield income, that is, from which no profit accrueth, is not liable to payment of Huqúq. He, verily, is the Ruler, the Munificent.