You're talking about Georgism and taxing unutilized assets. If you have trees on your land, those could be utilized for lumber and you would be taxed on them if if they were unutilized. The same for oil, minerals, even raw land with agricultural potential. The main premise of Georgism is tha the resources belong to everyone and that people should be charged rent for access/ownership of them, whether used or not. This provides incentive for the owner to consume the resource to pay the tax.