“The argument that political opposition would mount against the change from uniform taxation to two-rate taxation is straightforward. The change in taxation will create winners and losers. Owners of properties with high land-to-improvements ratios (e.g., car dealerships) will tend to experience an increase in their tax liabilities with the move to two-rate taxation, while owners of properties with low land-to-improvements ratios (e.g., high- rise office buildings) will tend to experience a decrease in their tax liabilities. The owners of sub- stantial amounts of land are likely to be wealthy and may have a disproportionate voice in the political process and, thus, prevent a change that would harm them.”