Land is a major asset, it takes more than the inheritance tax to inherit the land and a big imagination, and you can expect a devaluation. Land and build condominiums and apartments are considered the percentage proportion of rented housing and leasehold land with house construction and will reviewSA. In the worst case, the landSANAKU may have. And a positive balance in the way of use, tenement, the tax and inheritance tax can. Buildings and consideration of the tenants right proportion, the more effective use of land and build condominiums and rental apartments, while the vacant lot on the current tax law, inheritance tax and the higher the rating remains a vacant lot However, property tax costs and keep playing and keep the land, the burden and the higher the value of the land. It is in the negative.