I think Harberger taxes are inherently incompatible with Georgian taxes as Georgian taxes want to tax only the land and Harberger taxes inherently have to tax everything.
That said see my somewhat maverickal attempt to combine them here: https://www.lesswrong.com/posts/MjBQ8S5tLNGLizACB/combining-the-best-of-georgian-and-harberger-taxes. Under that proposal we would deal with this case by saying that if anyone outbid me for the land they would not be allowed to extract the oil until the arranged a separate deal with me, but could use the land for any other purpose.
I think Harberger taxes are inherently incompatible with Georgian taxes as Georgian taxes want to tax only the land and Harberger taxes inherently have to tax everything.
That said see my somewhat maverickal attempt to combine them here: https://www.lesswrong.com/posts/MjBQ8S5tLNGLizACB/combining-the-best-of-georgian-and-harberger-taxes. Under that proposal we would deal with this case by saying that if anyone outbid me for the land they would not be allowed to extract the oil until the arranged a separate deal with me, but could use the land for any other purpose.