The land has a “value” or rank that is given by the county assessor. The assessor ranks all land in the county. For example vacant land is ranked lower than a property with a luxury house on it. In other words, as you improve your land it should get ranked higher and that ranking or value is taxed. The treasurer has tax to collect in order to run the county. The tax is divided up over the value of all the land in the county. Your tax bill is based on what the assessor valued/ranked your land.