Who values the land? Isn't value subjective? Couldn't I make a profit from "unimproved" land, and couldn't I lose money by improving my land?
And if I improved my own homesteaded land, why do govt cronies get to take a cut of my efforts? Did they come and build irrigation channels and lay a cement foundation? If I didn't ask them to help in any way, where do they get off trying to create a duty for me to pay them?