Georgism

[JanLocke]

why does the landowner have to set a selling price at all? If they set that price, and someone agrees to it, are they then obligated to sell?

for purposes of establishing a site valuation...

well yes, otherwise it is not a fair valuation - right? determined by the market. otherwise someone could have...

structured deal and thus have it valued at $1 for tax purposes?

which wouldn't be fair right? infact it would be fraudulent!