IMHO it should be by specific designation and the tax should be like a fine - for not using it. Say, you can buy a train station but you are going to have train

IMHO it should be by specific designation and the tax should be like a fine - for not using it. Say, you can buy a train station but you are going to have trains stop there. Buy a gas station and you are going to sell gas. Buy a store front and there shall be a store. Own farm land? Then farm? It should be like that even if local politics doesn't want it. Anything else makes a mockery of city planning and it could destroy decades of work.