Is it legal to tax completely underwater land?

How is it just that non land owners can vote for tax levy onto land owners?

• i own my home, there was an issue on the ballet to add a 10% tax levy to land owners. But 90% of the people who voted for this are not land owners. who will never feel this new tax. I don't understand why and how this is fair. I think that only people who will have to pay the new tax should get to vote for or against this. (land owners). Please help me understand how this is fare.

• Answer:

  While others may not own land, they probably rent (witch will go up with the increased cost), work (no raise this year because of increased taxes), and shop (increased pricing due to tax increase) on the lands in question. The bigger question is what was this land tax for? In my area land & property taxes are collected by the county, and these funds are used for infrastructure and support - benefits to land owners.