Every piece of land – every site – has value largely because of the community around it. This is partly due to services provided by the community – houses usually cost more in a good school district than in a mediocre one – and partly because a large community provides opportunities unavailable at isolated locations. All we need do is to measure this value, and gather some of it in order to pay the costs of government services.
Measuring the value is actually fairly straightforward, because the value of the location is the value of the site, and, in most of America assessors already estimate this value in the course of their regular work. To the extent that assessed value represents site value, then, revenue already comes from this source.