On the flip side, a large 20 story building consisting of apartments, office space and retail places way more demand on terms of city services (i.e. police, fir

On the flip side, a large 20 story building consisting of apartments, office space and retail places way more demand on terms of city services (i.e. police, fire, transportation, education and other social services, etc.) than an empty lot so it seems to make sense to tax both land value and building value as it is currently done in many places (including California).