Complexity introduces additional chances of creating loopholes and allowing people with enough resources to game the definitions to avoid the LVT. More basic im

Complexity introduces additional chances of creating loopholes and allowing people with enough resources to game the definitions to avoid the LVT. More basic implementations are also preferable because they're easier to administer, with your definition (or any that depends on the current year to year usage of the lot) you have to create a whole cadre of inspectors to check on the lots to ensure compliance and check people aren't just lying on their taxes.