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- Title
Role of the Land Valuation Division in Property Rating by District Assemblies in Ghana's Upper East Region.
- Authors
Petio, Maxwell Kwotua
- Abstract
District Assemblies in Ghana are charged with the responsibility of developing their areas of jurisdiction mainly through internally mobilised revenue. As a consequence, the assemblies are empowered by various pieces of legislation to impose local taxes within their jurisdiction. The local taxes include property rates which are a form of tax that only the District Assemblies may levy. The study therefore looked at the levying of property rates in the Upper East Region and assessed the role and institutional capacity of the Land Valuation Division of the Lands Commission in the tax administration.. Findings included limited coverage of the tax, use of flat rates due to absence of up-to-date property values, inadequate technical personnel and logistics for the Land Valuation Division (LVD) and lack of political will to levy the rates fully. Relevant suggestions are made, such as the need to introduce mass valuation, widen the tax coverage, establish a fund for revaluation and revive the Valuation Training School, as well as provide requisite logistics for efficient performance of the LVD.
- Subjects
GHANA; VALUATION of real property; REAL property tax; FLAT rates; TAX administration &; procedure
- Publication
Commonwealth Journal of Local Governance, 2013, Issue 12, p69
- ISSN
1836-0394
- Publication type
Article
- DOI
10.5130/cjlg.v12i0.3265