An Appraisal of Property Tax Law and Administration

Land and property taxation has been known to be a veritable source of revenue for governments in developed economies. Unfortunately, this tax has always failed to yield adequate revenue in developing countries like Nigeria. This book has examined using a failed property tax system, Anambra State Property and Land Use Charge (APLUC) how the tax law and the elements of administration (property identification, tax assessment, issuing of tax bills, collection of tax and enforcement must be linked together and their performance determines the success of the tax.This book is of immense benefits to various stakeholders in property taxation. It provides the government and policy makers with a guide for making policies on tax reform and the tax payers get educated on their role as tax partners.