As long as there is sufficiently high property taxes that owners of land are forced to put it to societally useful purpose in order to pay the tax, I don’t see

As long as there is sufficiently high property taxes that owners of land are forced to put it to societally useful purpose in order to pay the tax, I don’t see an issue with land inheritances. I don’t agree with “deemed disposition” tax rules that act as if the land was “sold” to the inheritor, triggering massive capital gains taxes.