Implementing a Local Property Tax where There is No Real Estate Market: The Case of Commonly Owned Land in Rural South Africa
Lincoln Institute of Land Policy, 2006 - Business & Economics - 21 pages
This report summarizes what was learned from a workshop held in a tribal area of Limpopo Province, which sought to assist local residents in identifying land attributes that affect the relative desirability of different plots, and to apply those criteria to selected plots as a step toward developing taxable values that are reasonable proxies for market value. Although the focus here is on South Africa, the approach and lessons learned have broader applications in other developing and transitional countries where a modern, mature property tax based on market values is not feasible.
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ad valorem tax Agriculture apartheid approach area-based property tax Area-based systems area-based tax assessed attributes of land based on market BELL AND JOHN Benny Makena Bowman Cape Town Chief Manganyi conducting the workshop Delphi desirability of land developing dots eight criteria five plots held in common informal settlements Institute of Land John H land desirable land held Land Policy land tenure Limpopo Province Lincoln Institute Makumeke Map 23B Makumeke workshop March 12 market value Mavemba tribal authority Michael middle Mozambique panel panelists parcels Permission to Occupy pieces of paper post-apartheid Pretoria private property property tax rolls quartiles real estate market real property Repeat the ranking revenue rural areas Rural South Africa soil quality stakeholders standpipes taxation taxes in South Tinyiko Chauke tion top three criteria traditional tribal areas traditional tribal lands tribal chiefs U.S. Information Agency valorem tax value-based villages votes well-developed real estate white urban areas workshop participants