All of these have happened, in some degree at least. And yet it's still a mess. e.g.
1) That panel exists in a variety of forms. The problem is, how do you nicely estimate land value in an economy were real estate transactions are few (which is happening for the last 10-12 years or so)? In many places it's impossible to estimate due to the above, so the alternative is to rely on very old values which are going to be out of date and don't reflect reality. And you can't put 0 for the land value as that would mean 0 taxes and the state financial situation does not allow that
B) That is happening. Dispute is problematic as it takes years for the courts (yes, with the exception of blaring mistakes, the state has no incentive to accept that a land value estimation is wrong, so courts it is) to come up with a decision (never mind the fact that it will be appealed anyway so even more time and money spent on this), but it is happening.
C) Again, this is problematic due to the same reason as 1). There aren't really that many real estate transactions to accurately estimate land values. Everything went into a pause for years in a row.
1) That panel exists in a variety of forms. The problem is, how do you nicely estimate land value in an economy were real estate transactions are few (which is happening for the last 10-12 years or so)? In many places it's impossible to estimate due to the above, so the alternative is to rely on very old values which are going to be out of date and don't reflect reality. And you can't put 0 for the land value as that would mean 0 taxes and the state financial situation does not allow that B) That is happening. Dispute is problematic as it takes years for the courts (yes, with the exception of blaring mistakes, the state has no incentive to accept that a land value estimation is wrong, so courts it is) to come up with a decision (never mind the fact that it will be appealed anyway so even more time and money spent on this), but it is happening. C) Again, this is problematic due to the same reason as 1). There aren't really that many real estate transactions to accurately estimate land values. Everything went into a pause for years in a row.