If the state needs to build infrastructure such as a road or pavement, a 10-20% premium to market value will be paid. Alternatively, it must find and buy a plot of equal value nearby on the open market and transfer it at its expense. No capital gains tax will apply on such land swaps. A land value appeals mechanism will include an additional layer of oversight by experts abroad, to avoid conflicts of interest. [Full disclosure for transparency: this is one of the few laws I propose that could substantially benefit members of my family financially]