Maybe in theory, but functionally it is the same. You don't pay your property taxes, you get a lien, and can eventually, in extreme circumstances, be foreclosed on.

I do not understand your point, really. Obviously, from a legal standpoint, ownership exists. But you say, no, no, no, that's not _reaaaal_ ownership, since I have to pay property taxes.

When most people talk about ownership, when the law talks about ownership, it exists, and I think that is enough for it to exist.

That's okay, it requires some knowledge of rather niche economic philosophies. I'd suggest reading into some philosophy of property, labor, and ownership. Specifically in the right-libertarian and left-anarchist traditions. Start with John Locke and Adam Smith, then move into thinkers such as Marx, Proudhon, George (Henry, of Georgism fame), Nozick, Rothbard, and writers on similar topics.

LVT is a disincentive to hoarding land. Property taxes are incentive to tear buildings on used land down.

This is a great example of how framing makes a big difference.

If I used the same framing, I would say LVT are an incentive to tear down the land (introduce toxic waste, endangered species that can't legally be disturbed, etc).

Or I could say Property taxes are a disincentive to hoarding buildings.