Roads, sidewalks, bridges, public transport, education So why not levy taxes against the land value of those who own the property adjacent to those structures?

Roads, sidewalks, bridges, public transport, education So why not levy taxes against the land value of those who own the property adjacent to those structures? They are the ones who see the most benefit when the value of their land increases, causing their wealth to increase dramatically. For example, the shop owner derives vastly more benefit from the sidewalk in front of his shop than do the pedestrians who occasionally walk by. Sales tax is a toll that gets charged to everyone, equally, when the benefits of the spending are distributed unequally.