Not pure LVT but Pennsylvania does have a two-tiered system where land is taxed at a higher rate than improvements https://www.strongtowns.org/journal/2019/3/6/non-glamorous-g...
Not pure LVT but Pennsylvania does have a two-tiered system where land is taxed at a higher rate than improvements https://www.strongtowns.org/journal/2019/3/6/non-glamorous-g...