--- Alexander Guerrero <[EMAIL PROTECTED]> wrote:
> Well before yo tax  "idle" land, you must be "sure" that the land
> is "wasted",

No, the whole rationale for taxing land value is that it does not
matter what the site owner does with the land.  Those who "waste" it
will have to pay the same rate as those who maximize rental income.

> And, believe me, this is something which has been
> always very difficult to assess.

How do you know?
Insurance companies manage to appraise land value, because they don't
want the insured to collect on that if the building burns down.

> The big
> question is : Does the land lord like to have idle land?

If he does, fine; let him pay for that consumption.

Fred Foldvary 


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