Land is a major asset, while the vacant lot, comparables can be reduced. Buildings and consideration of the percentage of rented houses, land and build condominiums and apartments are considered the percentage proportion of rented housing and leasehold land with house construction and will reviewSA. The tax assessment is high and remains a vacant lot on the current tax law, the burden will be higher the value of the land. And a positive balance in the way of use,SANAKU land may be. It takes more than the inheritance tax to inherit the land and a big imagination, or is negative. More effective use of land and build condominiums and rental apartments, in the worst case, and take and keep property taxes as a land play, it can also tax the inheritance tax.