You don't know the equation you came up with is correct, but it is at least describable, so if someone doesn't like it they can live elsewhere I guess, or argue about it at the next town hall session. If a bad equation is designed, then that's a problem, but it is a general bad governance problem that effects everyone, rather than an arbitrary lightning-strike problem like a bad assessment.

Floor plan or paint color -- the point of a land value tax is that it is based on the value of the land. Floor plan and paint color would be improvements on the property, so they would be excluded.

The current system is not very functional. Housing is not very affordable in most cities due to speculative real estate investment and under-development. I mean, we clearly get by, but just because the alternative is being homeless.