How would you assess value land? After many rants and a few well-thought out explanations (thank you, Armor For Sleep), this seems to be the missing keystone to your arguments.
Short answer: it depends. If the LVT rate is low and the community is consequently still giving landowners an exorbitant and unsustainable welfare subsidy, then land titles will retain a privilege value that the market easily measures. Private appraisers measure land value accurately all the time, and the public land assessment office would basically use the same methodology, scaled up and computerized to encompass all land parcels. The assessment problem changes when almost all the publicly provided location subsidy is being recovered, though, because land titles will no longer have much value -- maybe even less than the annual land rent. Then it is rental value that must be measured, as exchange value becomes decoupled from actual land rent. Measuring rental value is a little more complicated, but rents of comparable parcels can be determined with appropriate appraisal tools, and then it's just a matter of applying the method across the board. No, it doesn't. Assessment is simply a trivial and already-solved problem that no informed, intelligent, and honest person could possibly take seriously as a barrier to LVT. Private land buyers and sellers are able to measure land value well enough to arrive at agreed prices. What would stop government from using the same methods?
Here are some good articles on the issue: The Methodology of Real Estate Appraisal: Land-Residual or Building-Residual, and their Social Implications by Michael Hudson The Land-Residual vs. Building-Residual: Methods of Real Estate Valuation by Michael Hudson How to Lie with Real Estate Statistics by Michael Hudson
