Instead of describing the general question, let me give a concrete example. Suppose in a city they want to extend a metro line but they don't have enough budget for it. Could the city designate a locality which would mostly profit from the extension and say that in the next 10 years any flat sold or rented in the area would have an additional 10% sales tax which would go to the metro building funds? I'm thinking that this way the residents would also profit financially (even those who don't use the metro), as due to the metro extension they could sell their flats for, say, 20% more, so about half of this increase would go to the city, the rest to the residents. What would be some issues with such a tax?
Ps. Of course there are several variants, like whether the tax starts only after the extension is completed (from a bank loan), how long the tax needs to be paid (fix years or until enough money is collected), should it be also for rents or only for sales, should only the first sale of each flat be taxed or also subsequent sales, how should the boundary of the tax be determined (possibly with several zones, like some paying just half the tax), which politician should steal the money etc. I'm mainly interested in why the main idea has never been implemented, AFAIK.