When you say, "The cost of growing Oranges is directly related to the cost of the land that they are grown on" you must realize you re-writing the laws of economics by ignoring the other agents in production.

Apparently Labor, Management, and Capital are of no concern to you. By saying this you are striking a similar postion to the one taken by Karl Marx. Marx imputed value primarily to labor. You are imputing value directly to the cost of land.

In actuality the position taken by both of you is overly simplistic. Low cost land in agriculture is not prized as it is generally marginal in regard to the other agents in production.

When you are dealing with orange trees you are dealing with a product that has a usefull life that might last up to 100 years and requires 40 years capitalization by the IRS. Citrus growers have to be aware of the economic principles of balance, market utilization and penetration, as well as the effect of laws and taxation.

In Florida, agribusiness has the protection of Green Belt laws that require ad valorem taxation be on the basis of agricultural value and not the "highest, best and most profitable use" standard. This is how we protect the family farm from the encroachment of development and keep agricultural property in the family.

It is obvious that you could profit by knowing more about Florida and agriculture. If you did you would drop some of the erroneous ideas and misconceptions you presently harbor.

Perhaps if you knew more about politics and government you might become a Democrat?

Publius