"What if the owner is blind?"
For fairness there ought to be all kinds of exceptions to taxes - like if the person is elderly and has lived in the area since before the land became valuable... there are limits to how much that can be done...
The pumpkin and Christmas tree farm we go to every October and December is now surrounded by trendy subdivisions - that family has been farming there since the the war of Northern Aggression and I dread the day they can no longer stay there.
There are too many people beyond the property owner that are making plans for our property behind our backs. They have been granted a free pass to make decisions about our property through local and regional Planning and zoning commissions, environmental "strategy" and tax assessment.
They are slowly violating private property rights and every new taking of private property sets a new precedent that corrupt courts can use to "justify" the further "taking" of private property.