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Not entirely true, If you own patented land then I believe that is tax free forever; at least under current US law.

From the Wikipedia article cited by Jonah:

"A Land Patent is permanent and cannot be changed by the government after its issuance except in case of fraud, clerical error, or failure to pay taxes." (emphasis mine)

Wow thanks. I had to look that up: http://en.wikipedia.org/wiki/Land_patent

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