Land is a major asset, which is valid for land and build condominiums and rental apartments, application fee and the consideration of the percentage of tenants right, you can cut tax and inheritance tax. It is in the negative. The cost of property taxes and keep playing and keep the land, while the vacant lot, it takes more than the inheritance tax and to imagine a large inheritance of land, in the worst case, the burden and the higher the value of the land. The tax assessment is high and remains a vacant lot, landSANAKU may have. Devaluation can be expected. And a positive balance in how to leverage on the current tax law, land and build condominiums and apartments are considered the percentage proportion of rented housing and leasehold land with house construction and will evaluateSA .