Minnesota Taxpayers Association (MTA)
County and city assessors are skeptical of transitioning to a land value tax. Only 9% of Minnesota county and city assessors surveyed believed land value tax was an idea worth pursuing, while 40% strongly disagreed with pursuing one.
Despite LVT's high theoretical appeal, administrative and political realities have generally outweighed and discouraged setting one up in practice.
Evaluating the Feasibility and Burden-Shifting Effects of a Statewide Land Value Tax on Commercial and Industrial Property
Land Value Tax