Land value assessments should be easier than typical property assessments (which take into account land value already), cf https://en.m.wikipedia.org/wiki/Land_value_tax#Assessment/ap...
This is simple to illustrate by example: Three people are willing to buy the same property at different maximum prices. Person A is willing to buy at $35k, person B at $30k, and person C at $25k. Any value an assessor writes down will necessarily be different than one of the three people. There is no dollar value intrinsic to the property itself.
Your other point seems to be that no margin of error is acceptable and we should therefore ditch the whole thing.
It's not clear that the societal pain from somewhat inaccurate tax assessments is great enough that we should just set everything to 0. We have lots of data that 0 property tax leads to housing shortages and rampant speculation (cf. Malta for an example) and if you don't tax land ownership you often end up taxing something productive, like income.
There can’t be a margin of error because there is no dollar value inherent to land (or anything). Margin of error compared to what?
People attribute different values to the same property, which is not reflected in any sort of assessed value.
I’ll explain with a question: If I say a property is worth $30k and you say it’s worth $100k what should the assessed value be?
There's "intrinsic value" which is different from the "market value". I'm not very familiar with finance so I'm not sure if this is what you you're getting at.
But your idea, that land can't be taxed because it has no value, can't possibly be new as these questions have been around for literally hundreds of years. That being said, I've never heard it before and would be genuinely interested if you can link some papers or books.
If there is, then how would I calculate the intrinsic value of a piece of real estate, to levy a tax on it?
See https://en.m.wikipedia.org/wiki/Intrinsic_theory_of_value vs https://en.m.wikipedia.org/wiki/Subjective_theory_of_value
Of course we know “value” is just the amount of money someone traded for something, so Georgism can’t be implemented practically.
When you stop thinking about how awesome LVT is and think about how to calculate it, the whole theory falls apart.