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> Land is finite and does not depreciate.

The value of land can definitely depreciate. Perhaps not in [sub]urban areas so much, but in rural areas the value of land can be tied to things like timber, water, or mining. If I buy some acreage and extract timber/sand/gravel/etc, that land is going to have a lower resale value.

Or maybe I buy prime farmland and then crop the soil until it is dead.

Or instead of extracting stuff, I leave bad stuff behind (persistent pollution -- lead, mercury, etc).

For something more [sub]urban, consider the case where a new highway is built to route traffic around a city instead of through it, and a previously viable commercial location becomes worthless because the traffic count drops to near-zero.



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