The reality has been that city estates simply generate more income then comparable rural estates. Unless that changes, estates in cities and townslands are going to be more desirable then estates in rural regions.
What about the marquis who taxes estates at 80% versus the count who taxes at 30%? It is difficult to tell (not impossible, as you can use the lord/duke income/shares) from the current tax reports as they do not cut out the portion the lord of the region/city take from estate income.
