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1) Most churches don't make much money, relying on donations. 2) Arbitrary appraisals would make it easy to oppress a religion quietly. 3) This would favor the most monetary, and thus corrupt, religious institutions. 4) Graveyards.

It is a strong disincentive for long term investments. There are some forms of land capital that have a very slow value on return, like tree farming. It also is a strong disincentive against multi-generational wealth, which is one of the main paths of upward class mobility. There are other...