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Land is a major asset and a positive balance in how to use the worst case it takes more than the inheritance tax and to imagine a large inheritance of land the land and build a condominium or apartment house leasehold Considering that the percentage rate and leasehold land with house construction and will reviewSA. Burden and the higher the value of the land. Devaluation can be expected. Residential real estate from left you can cut tax and inheritance tax. The cost of property taxes and keep playing and keep the land the higher the assessment of inheritance tax and leave the vacant lot building and consideration of the percentage of rented houses in the current tax laws such as apartments condominiums and rental more effective use of land and built no matter if you complete each level and where the next bath.