>Land tax cannot be passed on to tenants or businesses. Correct, and the parent post is proposing taxes on things other than the land itself. If I sell rights

>Land tax cannot be passed on to tenants or businesses. Correct, and the parent post is proposing taxes on things other than the land itself. If I sell rights to hike across my private property, or make a contract with nature conservancy not to chop down my trees, I still have the land (and pay taxes). To make the nature conservancy pay property taxes as well for contract rights they own is just like having a tenant pay for private use of my house, or a consumer for a shared access right to my gym.