Collecting land-based revenue should be terribly simple, and is only otherwise if thinking makes it so.
All that’s needed is a fisc determined to do its duty, and a public informed enough to know that what delinquents withhold will fall on the rest of the public’s backs. Turgot, aware of this business, favored using part of the tax revenues to support public education in this matter.
Post any land whose owner is delinquent – it’s the owner’s duty to oversee her land and pay. Take back any land with unpaid taxes outstanding. “Rights of redemption” have been terribly gamed and abused in the past, and should be minimized, so new owners can have clear title, and put the land to best use right away.
Most tax-delinquents are speculators playing hard-ball with the fisc. To prevail, the fisc must be firm.
- Mason Gaffney, 29 June 2013