Georgists, which are the subject of this thread, explicitly say that taxes should not be NOT based on improvements, just the "land value". So if the improvements have significant value, buy sell doesn't work.
I'll let you fight that with them.
> Profitability (no matter whether your abstraction for ownership is property or political favour) as a fundamental concept is a tax on the poor to the benefit of the wealthy.
Twaddle. The garbage man doesn't show up unless he's paid. Farmers don't grow enough food for others unless they're paid.
To first approximation, no one provides any essential service for free.