[yonran]

You’re right. When Henry George introduced the land value tax, he made it clear that in urban areas he wished to capture the value which is created by the community while the landowner sits and collects increasing rents, not value that existed naturally (https://www.henrygeorge.org/pchp19.htm):

> All these advantages attach to the land. On this land — and no other — they can be utilized. For here is the center of population: the focus of exchange, the marketplace, the workshop of industry. Density of population has given this land productive power equivalent to multiplying its original fertility a thousandfold.… The most valuable lands on earth, those with the highest rent, are not those with the highest natural fertility. Rather, they are lands given a greater usefulness by population density.