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Agricultural land is far from large population centers, so the value is relatively constrained. The real losers on an LVT is not those owning rural land, but the operators of a surface lot near a stadium, or people living in mansions in the innermost suburb ring.

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i.e., people for whom my violin is very tiny.

what about urban agriculture and public parks etc? buildings are not thing only valuable land use in an urban center.

I don't imagine the government is going to collect taxes from itself for public parks. There is the opportunity cost of lost revenue of course.

what about privately owned parks or nature centers? i lived in an urban area with a privately held non-profit nature center nearby and it was an important component in my quality of life.

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