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Public finance and real estate / land valuation economics

Can the unimproved value of land be assessed separately from the buildings and improvements upon it accurately enough, in practice, for a land value tax to work as Georgism's theory intends?

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An Open Question

Can the unimproved value of land be assessed separately from the buildings and improvements upon it accurately enough, in practice, for a land value tax to work as Georgism's theory intends?