[Kbelicius]

> Uh huh, so you’re taxing land based on some theoretical “highest and best use”?

No, they tax based on the value of the land... I mean, it's in the name.

[bequanna]

We’re talking in circles then.

Land value + improvements is already taxed pretty much everywhere I am aware of.

[jjk166]

Yeah, and the goal is to remove the "+ improvements" part of the tax.