Thank you again for your kind answer.

So, only ‘land’ (of various categories) and its ‘unimproved’ (undeveloped) value is included.

My interest is in the handling of ‘developed’ land in particular of cultural and/or religious development. For examples wats (with erected structures - vihāra, Jediya, statues,…); local shrines and worship structures; historic structures; and such on certain land. Most of these would have very high ‘values’ (for land taxation and for recurring income generation). Perhaps, it is not the right time to consider this issue, yet ;-)