I don't know if this counts or not, but in the UK there are the concepts of freehold and leasehold. Leasehold requires payment of rent on land (to a landlord),

I don't know if this counts or not, but in the UK there are the concepts of freehold and leasehold. Leasehold requires payment of rent on land (to a landlord), but freehold does not. I believe that technically all land is owned by the crown, but I don't think they tax based on land ownership.