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The tax that I'm talking about is calculated on the value that has been attributed by the cadastre. You pay it when you own the property without having a building or any other land use on site.
Then, when there is a building on the plot that isn't being used as intended you get taxed on that. The rate is increased by 100% every year with a maximum of 4 increases resulting in a maximal tax of 500% of the base tax.
This is besides from the standard property tax that makes up an average of 50% of municipalities incomes. There are municipalities in Belgium they get up to 90% of their working funds out of those taxes.