[theandrewbailey]

Most of the USA doesn't have a land tax. Instead, there is a property tax, which is determined by what's sitting on the land.

[kube-system]

This not true. US property taxes nearly all tax both the land and any improvements (i.e. permanent structures) that sit on it.

My property in the US is taxed by: ( [assessed value of the land] + [assessed value of the building(s)] ) * [tax rate] = [total tax]

https://en.wikipedia.org/wiki/Property_tax_in_the_United_Sta...