Not referring to improvements - referring to money made from LACK of improvements but increases in real value. “Windfall” taxes.

I’m 100% fine with those going away too, as far as I know, just saying that it’s one of a few types of taxes that are ok in our lawful current system of taxation.

The guy who kept his residential house sitting among skyscrapers, for instance - if he went to sell that the land would be worth a fortune, and the house itself worth negative value. The increase in real land value (not “inflated” land value, from currency devaluations) would be taxable as a windfall upon sale.