There should also be a portion of the land tax that comes from the relevant part of the city-owned road network which needs maintenance. Buying a lot in the sub

There should also be a portion of the land tax that comes from the relevant part of the city-owned road network which needs maintenance. Buying a lot in the suburbs which necessitates massive highways and arterials built and maintained should have that factored in the land tax to balance the gap between suburbs and downtown. In the downtown your land tax would be higher because of demand of lots and higher land value, and in the suburbs it would be higher because of higher per-lot costs to the city.