My wife and I bought our plots from the township in which we live.
The township being a government does not pay taxes on real estate.
In FL my wife and I got warranty deeds for our plots.
We don’t pay real estate taxes I suspect for one reason: once we croak, the press would be awful for the taxing authorities to seize occupied plots for taxes. Not worth the meager revenue.
OTOH, it wouldn’t surprise me to learn of some tax arrangement for plots in the usual hell-holes of NY, CA, IL, NJ, MA.