to me this looks fair: land does not reproduce, but people do. Give people the right to own a non infinite resource forever and pretty soon you get to the point where 1% of them will own 99% of that resource, which is exactly what is happening now in many contexts.
I don't know if this counts or not, but in the UK there are the concepts of freehold and leasehold. Leasehold requires payment of rent on land (to a landlord), but freehold does not. I believe that technically all land is owned by the crown, but I don't think they tax based on land ownership.
