If you tax land, the person can be unable to pay the tax.
In the US it works with an interesting twist. Most land is taxed (you pay property taxes), though not by the federal government. However if that’s the land you live on, it usually cannot be taken away from you in bankruptcy. So if you are unable to pay property taxes, you may be forced into the bankruptcy, but not off your land. It’s not a universal rule and depends on your state laws and circumstances of your case, but I think that the house you live in and the land it stands on are protected from the creditors under most states’ bankruptcy laws.
In the US it works with an interesting twist. Most land is taxed (you pay property taxes), though not by the federal government. However if that’s the land you live on, it usually cannot be taken away from you in bankruptcy. So if you are unable to pay property taxes, you may be forced into the bankruptcy, but not off your land. It’s not a universal rule and depends on your state laws and circumstances of your case, but I think that the house you live in and the land it stands on are protected from the creditors under most states’ bankruptcy laws.