Rural Property Tax Systems in Central and Eastern Europe


FAO LAND TENURE STUDIES
5

THE FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS
Rome, 2002





Table of Contents


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ISBN 92-5-104851-7

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© FAO 2002


Table of Contents


FOREWORD

ACKNOWLEDGEMENTS

1. INTRODUCTION

2. WHY PROPERTY TAX IS IMPORTANT

3. WHAT IS PROPERTY TAX

Advantages
Disadvantages
Uses of property taxes
Rural property taxes

4. RURAL PROPERTY TAX IN TRANSITION COUNTRIES

Agricultural conditions
Land tenure and land administration
Property markets
Transparency

5. IMPLEMENTING A PROPERTY TAX

Practical details: a checklist
Administrative machinery
Putting it into practice: a chronological checklist

6. VALUATION APPROACHES AND TECHNIQUES

Valuation methods and standards
Computer Assisted Mass Appraisal (CAMA)

7. FINAL COMMENTS

NOTES

BIBLIOGRAPHY

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