FAO LAND TENURE STUDIES 7 Decentralization and Rural Property Taxation |
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FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS
Rome 2004 |
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The designations employed and the presentation of material in this information product do not imply the expression of any opinion whatsoever on the part of the Food and Agriculture Organization of the United Nations concerning the legal or development status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. |
ISBN 92-5-105144-5
ISSN 1020-3117
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© FAO 2004
FAO Land Tenure Studies
FAOs Land Tenure Studies are concise presentations on the often complicated and controversial subject of land tenure, especially as it relates to food security, poverty alleviation and rural development. These studies do not seek to be exhaustive but instead reflect what FAO and its many international collaborators have discovered are good practices for a particular aspect of land tenure and its administration. The studies cover various aspects of improving access to land and other natural resources and increasing tenure security. They address the role of land tenure in rural development, gender and access to land, improved access to land through leasing arrangements, rural property taxation systems, and land consolidation.
More information on the Land Tenure Studies, and on FAOs
work in land tenure, is available
at:
http://www.fao.org/sd/LTdirect/ltstudies_en.htm
http://www.fao.org/sd/IN1_en.htm
Reasons for decentralization
Problems in implementing decentralization
Inter-governmental finance
Need for fiscal autonomy of local governments
Possible revenue sources for local governments
Local taxation
Rural property tax
4. IMPLEMENTING A RURAL PROPERTY TAX
Practical details of rules: a checklist
Administrative machinery
Putting it into practice: a chronological checklist
5. VALUATION APPROACHES AND TECHNIQUES
Valuation methods and standards
Computer assisted mass appraisal (CAMA)