With a simplified version of Mills's (1981b) two-period, open urban growth model, Lim (1992) establishes that a spatially uniform but interemporally differential land value tax is not neutral on urban development, while Lin (1993b) shows that a spatially and intertemporally uniform land value tax is still non-neutral. This paper intends not only to generalize their results by relaxing assumptions regarding production technology, consumer choice behavior and some other assumptions, but also by including additional elements into the original model, such as residential housing production, use of capital input and savings of households, and by demonstrating that some differential land value taxes can be neutral to urban growth. Also, the same conclusion holds for the land value increment tax.