Abstract

The study examined the impact of land and property based taxation on land resources development in Abeokuta South, Ogun State. The objective is to identify the significant impact of property taxation on land resources development in Abeokuta South and the effectiveness of it in the study area. A quantitative approach was adopted in this study, using questionnaire and a semi structured interview as an instrument for data collection. Seventy-five (75) number questionnaires were administered to valuers in Fifteen (15)