Fair enough, but that just brings us back to the problem of separating the improved and unimproved value. If we can do that, which we must be able to do if LVT

Fair enough, but that just brings us back to the problem of separating the improved and unimproved value. If we can do that, which we must be able to do if LVT is ever to be implementable, we can still use the auction method proposed.