Is that a tax on _property_ or a tax on _land_? My city has several blocks of its downtown used for surface parking lots. If a lot with a building paid the sa

Is that a tax on _property_ or a tax on _land_? My city has several blocks of its downtown used for surface parking lots. If a lot with a building paid the same tax as the parking lot, how long do you suppose it would take for the parking lots to turn into skyscrapers with parking garages? Of course, this would also force people to sell their property to pay the tax.