Seeking help re Land Tax in Yorkshire

[a chesters]

I have an ancestor who has a total of 30 mentions regarding land tax paid in Yorkshire, over 13 years.

The majority were in conjunction with his mother in law, with her as the proprietor.
The other proprietors were a couple of “gents”.

What I would like to find out, if it is at all possible, is what is the land tax being paid on. Is it farm land, my assumption based on what I can find out about the ancestor, or could it be developed property?

Any help, or pointing in the right direction, would be very gratefully received.

A Chesters