\documentclass[11pt,twoside]{article}\makeatletter

\IfFileExists{xcolor.sty}%
  {\RequirePackage{xcolor}}%
  {\RequirePackage{color}}
\usepackage{colortbl}
\usepackage{wrapfig}
\usepackage{ifxetex}
\ifxetex
  \usepackage{fontspec}
  \usepackage{xunicode}
  \catcode`⃥=\active \def⃥{\textbackslash}
  \catcode`❴=\active \def❴{\{}
  \catcode`❵=\active \def❵{\}}
  \def\textJapanese{\fontspec{Noto Sans CJK JP}}
  \def\textChinese{\fontspec{Noto Sans CJK SC}}
  \def\textKorean{\fontspec{Noto Sans CJK KR}}
  \setmonofont{DejaVu Sans Mono}
  
\else
  \IfFileExists{utf8x.def}%
   {\usepackage[utf8x]{inputenc}
      \PrerenderUnicode{–}
    }%
   {\usepackage[utf8]{inputenc}}
  \usepackage[english]{babel}
  \usepackage[T1]{fontenc}
  \usepackage{float}
  \usepackage[]{ucs}
  \uc@dclc{8421}{default}{\textbackslash }
  \uc@dclc{10100}{default}{\{}
  \uc@dclc{10101}{default}{\}}
  \uc@dclc{8491}{default}{\AA{}}
  \uc@dclc{8239}{default}{\,}
  \uc@dclc{20154}{default}{ }
  \uc@dclc{10148}{default}{>}
  \def\textschwa{\rotatebox{-90}{e}}
  \def\textJapanese{}
  \def\textChinese{}
  \IfFileExists{tipa.sty}{\usepackage{tipa}}{}
\fi
\def\exampleFont{\ttfamily\small}
\DeclareTextSymbol{\textpi}{OML}{25}
\usepackage{relsize}
\RequirePackage{array}
\def\@testpach{\@chclass
 \ifnum \@lastchclass=6 \@ne \@chnum \@ne \else
  \ifnum \@lastchclass=7 5 \else
   \ifnum \@lastchclass=8 \tw@ \else
    \ifnum \@lastchclass=9 \thr@@
   \else \z@
   \ifnum \@lastchclass = 10 \else
   \edef\@nextchar{\expandafter\string\@nextchar}%
   \@chnum
   \if \@nextchar c\z@ \else
    \if \@nextchar l\@ne \else
     \if \@nextchar r\tw@ \else
   \z@ \@chclass
   \if\@nextchar |\@ne \else
    \if \@nextchar !6 \else
     \if \@nextchar @7 \else
      \if \@nextchar (8 \else
       \if \@nextchar )9 \else
  10
  \@chnum
  \if \@nextchar m\thr@@\else
   \if \@nextchar p4 \else
    \if \@nextchar b5 \else
   \z@ \@chclass \z@ \@preamerr \z@ \fi \fi \fi \fi
   \fi \fi  \fi  \fi  \fi  \fi  \fi \fi \fi \fi \fi \fi}
\gdef\arraybackslash{\let\\=\@arraycr}
\def\@textsubscript#1{{\m@th\ensuremath{_{\mbox{\fontsize\sf@size\z@#1}}}}}
\def\Panel#1#2#3#4{\multicolumn{#3}{){\columncolor{#2}}#4}{#1}}
\def\abbr{}
\def\corr{}
\def\expan{}
\def\gap{}
\def\orig{}
\def\reg{}
\def\ref{}
\def\sic{}
\def\persName{}\def\name{}
\def\placeName{}
\def\orgName{}
\def\textcal#1{{\fontspec{Lucida Calligraphy}#1}}
\def\textgothic#1{{\fontspec{Lucida Blackletter}#1}}
\def\textlarge#1{{\large #1}}
\def\textoverbar#1{\ensuremath{\overline{#1}}}
\def\textquoted#1{‘#1’}
\def\textsmall#1{{\small #1}}
\def\textsubscript#1{\@textsubscript{\selectfont#1}}
\def\textxi{\ensuremath{\xi}}
\def\titlem{\itshape}
\newenvironment{biblfree}{}{\ifvmode\par\fi }
\newenvironment{bibl}{}{}
\newenvironment{byline}{\vskip6pt\itshape\fontsize{16pt}{18pt}\selectfont}{\par }
\newenvironment{citbibl}{}{\ifvmode\par\fi }
\newenvironment{docAuthor}{\ifvmode\vskip4pt\fontsize{16pt}{18pt}\selectfont\fi\itshape}{\ifvmode\par\fi }
\newenvironment{docDate}{}{\ifvmode\par\fi }
\newenvironment{docImprint}{\vskip 6pt}{\ifvmode\par\fi }
\newenvironment{docTitle}{\vskip6pt\bfseries\fontsize{22pt}{25pt}\selectfont}{\par }
\newenvironment{msHead}{\vskip 6pt}{\par}
\newenvironment{msItem}{\vskip 6pt}{\par}
\newenvironment{rubric}{}{}
\newenvironment{titlePart}{}{\par }

\newcolumntype{L}[1]{){\raggedright\arraybackslash}p{#1}}
\newcolumntype{C}[1]{){\centering\arraybackslash}p{#1}}
\newcolumntype{R}[1]{){\raggedleft\arraybackslash}p{#1}}
\newcolumntype{P}[1]{){\arraybackslash}p{#1}}
\newcolumntype{B}[1]{){\arraybackslash}b{#1}}
\newcolumntype{M}[1]{){\arraybackslash}m{#1}}
\definecolor{label}{gray}{0.75}
\def\unusedattribute#1{\sout{\textcolor{label}{#1}}}
\DeclareRobustCommand*{\xref}{\hyper@normalise\xref@}
\def\xref@#1#2{\hyper@linkurl{#2}{#1}}
\begingroup
\catcode`\_=\active
\gdef_#1{\ensuremath{\sb{\mathrm{#1}}}}
\endgroup
\mathcode`\_=\string"8000
\catcode`\_=12\relax

\usepackage[a4paper,twoside,lmargin=1in,rmargin=1in,tmargin=1in,bmargin=1in,marginparwidth=0.75in]{geometry}
\usepackage{framed}

\definecolor{shadecolor}{gray}{0.95}
\usepackage{longtable}
\usepackage[normalem]{ulem}
\usepackage{fancyvrb}
\usepackage{fancyhdr}
\usepackage{graphicx}
\usepackage{marginnote}

\renewcommand{\@cite}[1]{#1}


\renewcommand*{\marginfont}{\itshape\footnotesize}

\def\Gin@extensions{.pdf,.png,.jpg,.mps,.tif}

  \pagestyle{fancy}

\usepackage[pdftitle={An Assessment of the Impact of Land Taxation on Land Resources Development in Ogun State Nigeria},
 pdfauthor={}]{hyperref}
\hyperbaseurl{}

	 \paperwidth210mm
	 \paperheight297mm
              
\def\@pnumwidth{1.55em}
\def\@tocrmarg {2.55em}
\def\@dotsep{4.5}
\setcounter{tocdepth}{3}
\clubpenalty=8000
\emergencystretch 3em
\hbadness=4000
\hyphenpenalty=400
\pretolerance=750
\tolerance=2000
\vbadness=4000
\widowpenalty=10000

\renewcommand\section{\@startsection {section}{1}{\z@}%
     {-1.75ex \@plus -0.5ex \@minus -.2ex}%
     {0.5ex \@plus .2ex}%
     {\reset@font\Large\bfseries}}
\renewcommand\subsection{\@startsection{subsection}{2}{\z@}%
     {-1.75ex\@plus -0.5ex \@minus- .2ex}%
     {0.5ex \@plus .2ex}%
     {\reset@font\Large}}
\renewcommand\subsubsection{\@startsection{subsubsection}{3}{\z@}%
     {-1.5ex\@plus -0.35ex \@minus -.2ex}%
     {0.5ex \@plus .2ex}%
     {\reset@font\large}}
\renewcommand\paragraph{\@startsection{paragraph}{4}{\z@}%
     {-1ex \@plus-0.35ex \@minus -0.2ex}%
     {0.5ex \@plus .2ex}%
     {\reset@font\normalsize}}
\renewcommand\subparagraph{\@startsection{subparagraph}{5}{\parindent}%
     {1.5ex \@plus1ex \@minus .2ex}%
     {-1em}%
     {\reset@font\normalsize\bfseries}}


\def\l@section#1#2{\addpenalty{\@secpenalty} \addvspace{1.0em plus 1pt}
 \@tempdima 1.5em \begingroup
 \parindent \z@ \rightskip \@pnumwidth 
 \parfillskip -\@pnumwidth 
 \bfseries \leavevmode #1\hfil \hbox to\@pnumwidth{\hss #2}\par
 \endgroup}
\def\l@subsection{\@dottedtocline{2}{1.5em}{2.3em}}
\def\l@subsubsection{\@dottedtocline{3}{3.8em}{3.2em}}
\def\l@paragraph{\@dottedtocline{4}{7.0em}{4.1em}}
\def\l@subparagraph{\@dottedtocline{5}{10em}{5em}}
\@ifundefined{c@section}{\newcounter{section}}{}
\@ifundefined{c@chapter}{\newcounter{chapter}}{}
\newif\if@mainmatter 
\@mainmattertrue
\def\chaptername{Chapter}
\def\frontmatter{%
  \pagenumbering{roman}
  \def\thechapter{\@roman\c@chapter}
  \def\theHchapter{\roman{chapter}}
  \def\thesection{\@roman\c@section}
  \def\theHsection{\roman{section}}
  \def\@chapapp{}%
}
\def\mainmatter{%
  \cleardoublepage
  \def\thechapter{\@arabic\c@chapter}
  \setcounter{chapter}{0}
  \setcounter{section}{0}
  \pagenumbering{arabic}
  \setcounter{secnumdepth}{6}
  \def\@chapapp{\chaptername}%
  \def\theHchapter{\arabic{chapter}}
  \def\thesection{\@arabic\c@section}
  \def\theHsection{\arabic{section}}
}
\def\backmatter{%
  \cleardoublepage
  \setcounter{chapter}{0}
  \setcounter{section}{0}
  \setcounter{secnumdepth}{2}
  \def\@chapapp{\appendixname}%
  \def\thechapter{\@Alph\c@chapter}
  \def\theHchapter{\Alph{chapter}}
  \appendix
}
\newenvironment{bibitemlist}[1]{%
   \list{\@biblabel{\@arabic\c@enumiv}}%
       {\settowidth\labelwidth{\@biblabel{#1}}%
        \leftmargin\labelwidth
        \advance\leftmargin\labelsep
        \@openbib@code
        \usecounter{enumiv}%
        \let\p@enumiv\@empty
        \renewcommand\theenumiv{\@arabic\c@enumiv}%
	}%
  \sloppy
  \clubpenalty4000
  \@clubpenalty \clubpenalty
  \widowpenalty4000%
  \sfcode`\.\@m}%
  {\def\@noitemerr
    {\@latex@warning{Empty `bibitemlist' environment}}%
    \endlist}

\def\tableofcontents{\section*{\contentsname}\@starttoc{toc}}
\parskip0pt
\parindent1em
\def\Panel#1#2#3#4{\multicolumn{#3}{){\columncolor{#2}}#4}{#1}}
\newenvironment{reflist}{%
  \begin{raggedright}\begin{list}{}
  {%
   \setlength{\topsep}{0pt}%
   \setlength{\rightmargin}{0.25in}%
   \setlength{\itemsep}{0pt}%
   \setlength{\itemindent}{0pt}%
   \setlength{\parskip}{0pt}%
   \setlength{\parsep}{2pt}%
   \def\makelabel##1{\itshape ##1}}%
  }
  {\end{list}\end{raggedright}}
\newenvironment{sansreflist}{%
  \begin{raggedright}\begin{list}{}
  {%
   \setlength{\topsep}{0pt}%
   \setlength{\rightmargin}{0.25in}%
   \setlength{\itemindent}{0pt}%
   \setlength{\parskip}{0pt}%
   \setlength{\itemsep}{0pt}%
   \setlength{\parsep}{2pt}%
   \def\makelabel##1{\upshape ##1}}%
  }
  {\end{list}\end{raggedright}}
\newenvironment{specHead}[2]%
 {\vspace{20pt}\hrule\vspace{10pt}%
  \phantomsection\label{#1}\markright{#2}%

  \pdfbookmark[2]{#2}{#1}%
  \hspace{-0.75in}{\bfseries\fontsize{16pt}{18pt}\selectfont#2}%
  }{}
      \def\TheFullDate{2021-03-15 (revised: 15 March 2021)}
\def\TheID{\makeatother }
\def\TheDate{2021-03-15}
\title{An Assessment of the Impact of Land Taxation on Land Resources Development in Ogun State Nigeria}
\author{}\makeatletter 
\makeatletter
\newcommand*{\cleartoleftpage}{%
  \clearpage
    \if@twoside
    \ifodd\c@page
      \hbox{}\newpage
      \if@twocolumn
        \hbox{}\newpage
      \fi
    \fi
  \fi
}
\makeatother
\makeatletter
\thispagestyle{empty}
\markright{\@title}\markboth{\@title}{\@author}
\renewcommand\small{\@setfontsize\small{9pt}{11pt}\abovedisplayskip 8.5\p@ plus3\p@ minus4\p@
\belowdisplayskip \abovedisplayskip
\abovedisplayshortskip \z@ plus2\p@
\belowdisplayshortskip 4\p@ plus2\p@ minus2\p@
\def\@listi{\leftmargin\leftmargini
               \topsep 2\p@ plus1\p@ minus1\p@
               \parsep 2\p@ plus\p@ minus\p@
               \itemsep 1pt}
}
\makeatother
\fvset{frame=single,numberblanklines=false,xleftmargin=5mm,xrightmargin=5mm}
\fancyhf{} 
\setlength{\headheight}{14pt}
\fancyhead[LE]{\bfseries\leftmark} 
\fancyhead[RO]{\bfseries\rightmark} 
\fancyfoot[RO]{}
\fancyfoot[CO]{\thepage}
\fancyfoot[LO]{\TheID}
\fancyfoot[LE]{}
\fancyfoot[CE]{\thepage}
\fancyfoot[RE]{\TheID}
\hypersetup{citebordercolor=0.75 0.75 0.75,linkbordercolor=0.75 0.75 0.75,urlbordercolor=0.75 0.75 0.75,bookmarksnumbered=true}
\fancypagestyle{plain}{\fancyhead{}\renewcommand{\headrulewidth}{0pt}}

\date{}
\usepackage{authblk}

\providecommand{\keywords}[1]
{
\footnotesize
  \textbf{\textit{Index terms---}} #1
}

\usepackage{graphicx,xcolor}
\definecolor{GJBlue}{HTML}{273B81}
\definecolor{GJLightBlue}{HTML}{0A9DD9}
\definecolor{GJMediumGrey}{HTML}{6D6E70}
\definecolor{GJLightGrey}{HTML}{929497} 

\renewenvironment{abstract}{%
   \setlength{\parindent}{0pt}\raggedright
   \textcolor{GJMediumGrey}{\rule{\textwidth}{2pt}}
   \vskip16pt
   \textcolor{GJBlue}{\large\bfseries\abstractname\space}
}{%   
   \vskip8pt
   \textcolor{GJMediumGrey}{\rule{\textwidth}{2pt}}
   \vskip16pt
}

\usepackage[absolute,overlay]{textpos}

\makeatother 
      \usepackage{lineno}
      \linenumbers
      
\begin{document}

             \author[1]{Orekan, Atinuke  Adebimpe}

\renewcommand\Authands{ and }

\date{\small \em Received: 6 February 2021 Accepted: 5 March 2021 Published: 15 March 2021}

\maketitle


\begin{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)

\end{abstract}


\keywords{land and property, taxation, land resources development, abeokuta south.}

\begin{textblock*}{18cm}(1cm,1cm) % {block width} (coords) 
\textcolor{GJBlue}{\LARGE Global Journals \LaTeX\ JournalKaleidoscope\texttrademark}
\end{textblock*}

\begin{textblock*}{18cm}(1.4cm,1.5cm) % {block width} (coords) 
\textcolor{GJBlue}{\footnotesize \\ Artificial Intelligence formulated this projection for compatibility purposes from the original article published at Global Journals. However, this technology is currently in beta. \emph{Therefore, kindly ignore odd layouts, missed formulae, text, tables, or figures.}}
\end{textblock*}


\let\tabcellsep& 	 	 		 
\section[{Introduction}]{Introduction}\par
t is widely accepted that a country's potential for economic development is largely influenced by its real (physical) estate resources endowment  {\ref (de soto, 2000)}. Land is the main natural resources, and it constitutes the collective assets of a nation and its citizens. The health and wellbeing of every nation to a large extent is a reflection of the efficient management of its real estate resources. Land based taxes often forms bulk of government revenue which relates to monies mobilised from real estate resource base in the economy. Generally, resources of government come from revenue generation and this can be from external or internal sources.\par
One of the major roles of government of any nation is to cater for the welfarism of the people. This which include the economic and environmental development of the people through efficient management of man-made and natural resources.\par
According to Oyedele, (2016), he opined that the primary aim of any government is to provide an enabling environment for the people through ensuring that there is adequate security, giving hope to the downtrodden and providing succor to the vulnerable. Government is the body that is constituted or put in place by the people to provide a level playing ground for every resident. For government to achieve all of these, land which is a major asset of any nation should be under a suitable administration and management.\par
Land and its appurtenances are controlled by governments because they are basic to wealth creation and are seen by everybody as a basic need. It is the medium that generates the basic needs of man: food, housing and clothing and it is the base for other living activities, social interaction, education, transport, health etc. To ease government's ability in providing the needed social and economic infrastructure such as education, transport and health, citizen of every nation needs to contribute and support government through tax payment. Land tax can then be referred to as a recurrent tax on the ownership of undeveloped or developed land, excluding any development made on land  {\ref (Franzen and Mc Clucskey 2017)}. Land taxes can be classified into two: Property tax and Land charges. Examples of land charges are ground rent, land use charges and fees such as: survey, registration and search, valuation, application, application, re-grant, change of purpose and occupancy permit. Property tax is a charge levied compulsorily on interest in ownership and use of landed properties. This includes: tenement rate, probate tax, capital gains tax, capital transfer tax, stamp duties, withholding tax, severance tax, betterment/development tax and site-value tax. It is a major avenue for realising income for local and state authority. This revenue can be for government to bear the cost of providing and maintaining social services.\par
Land taxation's role has also been recognised as a main drive in the reinforcement of domiciliary resource mobilisation and thereafter to look for ways of extending the tax base and enhancing tax governance (Atta-Mills 2002,  {\ref Teidi 2003 and} {\ref Oloyode 2010)}. This means that the resources from land such as taxes is often used in financing of urban infrastructure and if so, it has impacts on the fiscal and non-fiscal policies. It is therefore, not out of tune, for governments all over the world, to develop and improve the land resources of the states and manage them effectively for the benefits of the generality of the people.\par
Families in advanced world relied upon local governments for sustenance and development of their areas. \hyperref[b5]{Benton (2009)} states that the last tier of government (local governments) are the most numerous, pervasive and relied upon of the family of governments in the United States. The provision and maintenance of infrastructure depends on the resources and income mobilised at the local government and this cost a huge amount of money. He further revealed that in 2002, the summation of expenditure in countries, local government areas, towns, special districts and school districts measured up to \$1.14trillion and as at 2017 the total US government spending is \$13.16 trillion. Ukairu (2011) made it known that in Nigeria available information reveals that tax ratio to Gross Domestic Product (GDP), using the 2009 index is approximately 6\%, where countries like Canada, Australia, USA, UK, South Africa and China have 33\%, 30\%, 28\%, 39\%, 27\%, and 17\% respectively. This indicates that land taxes have the potential to generate revenue if they are well administered and transparent.\par
Many authors have dealt with land taxes in various ways, but most have not delved into ways in which land taxes can contribute to the nation's GDP in terms of revenue generation. \hyperref[b6]{Brandon and Bruce (1999)} undertook comparative analysis of Agricultural property taxation in Nebraska. The study only concentrated on one element of property taxation (i.e. land) neglecting land and building. Property taxation was not linked to how it is capable of generating revenue in any country. Whereas \hyperref[b21]{Olowu (2002)} gives a good insight to a comparable analysis of local government usage of property tax in four countries, his study did not provide an insight into the major components of property (land) taxation and how they can be used in property taxation to generate revenue.\par
In Nigeria, absence of good tax policy system, lack of comprehensive land registration policy and unavailable information on taxation on land resources development are major setbacks identified by some authors. Also information on the significant impact of land taxes on land development are often unavailable and not in a manner that can be used for further discussions especially in the study area. In view of this, this study is centered to fill the identified gaps in knowledge on the significant impact of taxation on land resources development in Ogun state, using Abeokuta South as a case study. 
\section[{II.}]{II.} 
\section[{Literature Review a) Concept and Nature of Land and Property Based}]{Literature Review a) Concept and Nature of Land and Property Based}\par
Taxes Land-based taxes are the charges, levies, rates and rents paid on land, (either developed or undeveloped) to governments for income generation and wealth redistribution. It also served as a form of government control over land. It is the responsibility of land-owners to pay taxes on them and it is the duty of a responsible government to collect taxes on land and its appurtenances as at when due.\par
The Food and Agriculture Organisation (FAO) (2002) defines property tax as an annual tax imposed on real property usually by reference to an advalorem tax base (i.e., the tax is calculated according to the value of the property). Such taxes have been in existence for millennia and their benefits are well known. They are transparent, cheap to administer, efficient to collect and well understood by the taxpaying public. They are administratively feasible in virtually any circumstances and, being locationally fixed, are particularly suitable as a source of locally generated revenue for local governments.\par
It is a known fact that Property taxation has rightly been identified as a major tool in the strengthening of domestic resource mobilization and consequently, the search for ways and means of expanding the tax base and also strengthening tax administration. According to Ajayi, (2008), Olowu, (2002) \& Adedokun, (2012), it is considered a veritable source of revenue for financing developmental as well as people oriented programs in virtually all countries, irrespective of whether they are classified as developed or developing economies. \hyperref[b10]{(Ezemma (2013)} affirmed that property taxes are beneficial when they are used to finance services that provide corresponding benefits. When services are not provided, the taxes become onerous. It is therefore agreed that a well-defined property tax laws alone cannot guarantee the success of tax collection effort. Therefore tax administration must receive far greater attention if the goals of tax reforms and policies are to be achieved in the face of ever growing economy. 
\section[{b) Forms of Property /Land-Based Taxes}]{b) Forms of Property /Land-Based Taxes}\par
In Nigeria, the commonly property based-taxes that exist are; Transfer Taxes, Capital Gains Tax, Inheritance and Gift Taxes and Withholding Taxes, Property Rating, Development Tax, Land Use Charge, Betterment Tax and Planning Charges \hyperref[b18]{(Ogbuefi, 2004}  CGT is chargeable on that part of the gains (if any) received or brought into Nigeria when they are dealt with "Capital loss on disposal of any asset is not deductible from capital gains on disposal of any other asset even if both are of the same type (Tomori, n. d.). According to \hyperref[b18]{Ogbuefi (2004)} the Capital Gains Tax Decree of 1967 is the major legislation on CGT. The law applied at first to the FCT of Lagos. By the Finance (miscellaneous) Taxation Provision Decree of 1967, the CGT Tax Decree became retrospectively applicable throughout Nigeria in 1975. "Where a rent becomes due or payable to a person, the payer of rent shall at the date when the tax is paid or credited, which ever first occurs, deduct there from tax at the rate of 10 percent of gross rent and shall forth with pay over to the relevant tax authority, the amount so deducted" (Tomori, n.d.). 4. Inheritance and Gift Taxes: The amount of inheritance and gift taxes varies according to numerous factors, including the tax group to which the taxpayer belongs, the relationship to the person making the request or gift, the value of real property being inherited or received, and the exempt threshold amounts. The closer the relationship, the lower the taxes while the higher the value of the subject property, the higher the tax (Tomori, n. d.). 
\section[{The Withholding Tax on}]{The Withholding Tax on} 
\section[{Betterment Tax:}]{Betterment Tax:}\par
A betterment levy is a tax that the state collects on a plot of land that its actions have in some way made 'better'. For instance, if building roads, metros or airports with public money leads to an appreciation in land prices in the vicinity of the seprojects, then landowners enjoy a windfall gain (Gupta, 2007). The charge payable according to section 4(3) of Lagos Town Planning Ordinance, Cap.95 of the laws of Federation of Nigeria, 1958, is 50\% of the actual value gained. The tax is based on the value gained by the property by determining the value of the property before and after the development works and charging 50\% of the enhanced value \hyperref[b18]{(Ogbuefi, 2004}). 6. Planning Rates: According to \hyperref[b18]{Ogbuefi (2004)} The philosophical basis for levying the land value tax derives from the fact that the appreciation in value of land is created by the combination of public works and the collective actions of the community and therefore belongs to the community. The economic argument for land taxation stems from the fact that, if income from labor, buildings or machinery and factories are taxed, people are discouraged from constructive investments and enterprise and effective developments are penalized due to the disincentive effects of the excess burden of taxation.\par
8. Road Tax: Road tax, known by various names around the world, is a tax which has to be paid on a motor vehicle before using it on a public road. 
\section[{Tenement Rates:}]{Tenement Rates:}\par
It is a tax charge on a real property and is payable at local level for raising the required revenue to carry out specific developmental projects. The tax is aimed at promoting the total well-being of inhabitants of the local community \hyperref[b24]{(Oyegbile, 1996)}. \hyperref[b14]{Franzsen (2002)}  this Land Use Charge, inheritance tax at 10 per cent of the capital value of the property to be inherited will still be paid to the Probate Registry of state high courts for the purpose of procuring "Letter of Administration" from the governor or else, the management of the property by the heirs or administrators or successors-in-title becomes illegal. In some countries, capital transfer tax is 40 per cent of the value. Land Use Charge is a global best practice in property taxation in which some of the land-based and property taxes, charges and rates like ground rent, neighbourhood improvement levy, tenement rate etc are consolidated, billed and collected as a one-off charge for ease of payment by property owners. This is based on the fact that it will be cheaper and easier to charge some related and annual property and land-based rents, rates and levies together and shared between the concerned stakeholders (state and local governments). In Scotland, United Kingdom, this Land Use Charge plus waste management levy, water rate and security tax is called Council Tax. Land Use Charge efficient administration is a good way of generating employment and income for some people who are in charge of determination of amount due, collection and punishing defaulters. The Law makes each local government the collecting authority within its territory. However, section 1(3) provides that each local government may, by written agreement, delegate the collection of rates and assessment of privately owned houses or tenement to the State. 
\section[{Global Journal of Management and Business Research}]{Global Journal of Management and Business Research}\par
Volume XXI Issue II Version I Year 2021 
\section[{( )}]{( )}\par
The consolidation of these taxes and rents makes it efficient, effective and economical for the government to collect and property owners to pay their bills. Every land-based and property charge, rate and rent law envisage that there will be defaulters (for example, Section 18 of the Osun Land Use Charge Law, March 2016) and clearly states penalties. Land Use Charge is an unavoidable tool of poverty reduction, income generation and environmental repair in that all land uses (residential, transport, commercial, industrial, recreation etc.) and property development have intrinsic problems of desertification and/or environmental pollution and depletion of land constituents. 
\section[{c) The Roles and Impacts of Land/Property Based}]{c) The Roles and Impacts of Land/Property Based}\par
Taxesonland Resources Development Taxes on land and property have both fiscal and non-fiscal impacts (Richard \& Slack, 2002). Various authors have written on the benefits of different types of land-based and property taxes. Some studies have focused on rural land taxation \hyperref[b7]{(Bird, 1974} {\ref , Strasma et al., 1987)}, some on urban property taxes \hyperref[b3]{(Bahl \& Linn, 1992)}, and some on land value taxation as opposed to property taxation more generally \hyperref[b1]{(Andelson, 2000} For the developing countries, these taxes accounted for 0.4\% of GDP and about 2\% of total tax revenues in the 1990s, down slightly from earlier decades, although the equivalent share for the OECD countries remained at a bit more than 1\% of GDP and about 4\% of all tax revenues throughout the period. According to \hyperref[b17]{Nwannekanma (2017)}, "in spite of the challenging financial crisis in the country and its attendant effect on businesses, the Lagos State government has announced a revenue performance of N20.7 billion from land administration in the last one-year". 4. Property taxes are important sources of sub national revenue in many countries, and more so in developing than in developed or transition countries. In terms of sub national taxes (instead of sub national revenues, in the 1990s, property taxes accounted for 40\% of all sub national taxes in developing countries, 35\% (up from 30\% in earlier decades) in developed countries, although only 12\% in transition countries. In the same period, property taxes financed a bit more than 10\% of subnational expenditure in developed and developing countries, although little more than half that much in transition countries. 5. Property taxes are much more important in rich (OECD) countries than in developing or transition countries. For example, the highest property tax to GDP ratio (4.1\%) was in Canada, followed by the United States (2.9\%), and Australia (2.5\%): it is likely not a coincidence that all three is rich federations.\par
On the other hand, the lowest ratio recorded (0.01\%) was also in a rich federal country (Austria), and some developing and transition countries (South Africa, Latvia) had relatively high (over 1\%) ratios, so there is clearly more to it than simply wealth. Countries like Nigeria has 0.001\% ratio. 6. Autonomous expenditure decisions: Local governments are able to make autonomous expenditures because of land-based income they are able to generate. None of these characteristics has changed much in recent decades, with the exception of a relative decline in the importance of land-based taxes as a share of subnational revenue (and expenditure) in developing countries. Dependence on property taxes as a source of local government revenue varies across jurisdictions depending upon many factors, such as the expenditure responsibilities assigned to local governments, the other revenues available to them (such as intergovernmental transfers, user fees, and other taxes), the degree of freedom local governments have with respect to property taxation, the size and growth of the tax base available to them, and their willingness and ability to enforce such taxes.\par
The impacts of land-property based taxes include primarily efficient land management and administration and secondarily employment generation and revenue to the governments. Through land-property based taxes, local governments will be able to monitor and control physical development within its jurisdiction, create employment, forestall abandoned property redistribute wealth, developments and generate income. Human beings are generally greedy and are the only animals that exhibit multi-territoriality, that is, the trait of having control over one abode at a time. Without control human beings are oppressive and will have more than what they can use if they have the resources. This is why there are minimum and maximum standard in housing developments in countries like United Kingdom, Egypt and Rwanda. The level of efficiency of collection of landproperty based taxes is correlated with the level of civilization of governments. While the percentage of success of collection in countries like United States of America and United Kingdom are over 85\%, it is lesser than 1\% in Nigeria. Lagos State has success rate of less than 30\%, Rivers has 22\%, Ogun has 10\%, Oyo has 3\%., while states like Taraba, Yobe, Adamawa, Borno, Kebbi and Zamfara has 0\%. 
\section[{d) Challenges of Land and Property -Based Taxes in Nigeria}]{d) Challenges of Land and Property -Based Taxes in Nigeria}\par
The level of non-compliance amongst taxpayers call for a major concern. Government should concentrate on the tax compliance amongst the tax payers, if it expects any improvement in the revenue. Ahmed (2007), from his own study revealed that there is a major difference in tax compliance behaviour and tax knowledge amongst people. People with adequate awareness and knowledge about tax seem to see it as a civil responsibility and they comply with its laws and policy, unlike the non-knowledgeable ones. Ordinarily, no one would be interested in paying tax unless government adopts policies and strategies and review laws that would make people to comply with it. \hyperref[b28]{Wenzel (2007)} and Murphy (2008) from their own study opined that tax is like a bitter-pill which no one would be willing to swallow. In view of this tax laws most especially in Nigeria should be such that it is understood by everyone. It should be direct and very clear to enable citizen see it as a moral obligation of uplifting one's nation.\par
Orekan, (2019), also discussed that corruption is one of the challenges in Nigeria. Local governments do not give proper accounts of the amount collected as revenue from land and properties within its jurisdiction. Lack of capacity to collect land-based taxes by local governments because of the unqualified staff and cost of collection, and litigation from disagreements from payers is major challenges. Example is Attorney General of Lagos State vs Airtel Nigeria Limited. This is a litigation with originating summon in 2011 arising due to the fact that Airtel disagreed to pay levies on its private parking lot in Victoria Island. In an appeal CA/L/311/2013 which judgment was given on Wednesday, July 12, 2017. The governments must engage professionals' estate surveyors and valuers if they want to achieve efficiency without multiple taxations. For example, some properties are entitled to pay capital gain taxes without government knowing. Stamp duties payment has also being stopped after NIPOST stamps are no more used for agreement and capital transfer tax is not efficient because most inheritors of properties do not collect Letter of Administration from Probate Registry of High Courts. 
\section[{III. Research Methodology and Study Area a) Research Method}]{III. Research Methodology and Study Area a) Research Method}\par
A quantitative approach was adopted in this study, using questionnaire and a semi structured interview as an instrument for data collection. The target population of the study were the Estate Surveyors and Valuers and the government officials at the Bureau of Lands and Survey. Eighty-six (86) number questionnaires were administered to 15 estate surveyors and valuers practicing in Abeokuta South LGA, out of which seventy-five (75) were used while interview was conducted amongst four (4) senior cadre staff at the lands department, in the Bureau of lands and survey. The purpose of the interview was to identify the various forms of land-based taxes existing in the study area and the significant impact it has on land resources development. The questionnaires administered to property owners through the estate valuers will elucidate the opinion of the respondent on the significant impact of taxation on resources development in Abeokuta South in Ogun state. 
\section[{b) Study Area}]{b) Study Area}\par
Abeokuta South local government area is usually referred to as the premier local government owing to the historic eminence of that geographical entity as the traditional seat of the local or Native Authority in Egba since 1898 as well as the seat of the government of Ogun state that came into existence in 1976. Abeokuta South LGA has its headquarters at Ake and the Abeokuta North local government has its headquarters at Akomoje. Abeokuta South LGA is mainly inhabited by the Egba Ake stock. The Local government has about 35KM of tarred roads scattered within the area. The tarring of these roads is mainly through direct labour by the works and housing department of the local government. The local government has housing estates at Asero and along old Owode road. The Local Government is divided into 15 wards. 
\section[{IV.}]{IV.}\par
Data Presentation and Discussion of Findings Findings from the table above show the effectiveness of land and property based tax in Abeokuta South. From the result of the questionnaires administered to the estate surveyors, it revealed that stamp duty ranked first with a mean of (4.30) as the most effective land and property based tax. Title registration fee ranked second with a mean of (3.30), consent fee ranked third with a mean of (1.90), Tenement rate, consent fee and planning rate ranked fourth and fifth respectively with a mean of (1.80) and (1.60). Tenement rate, Consent fee and planning rate were not effective due to lack of inconsistency, enforcement and continuity in the administration of the taxes on property owners. Findings from the table above show respondents' opinion on the impact of land and property based tax on land resource development. It revealed that to a low extent was ranked 1 st , moderate extent is ranked 2 nd and considerable extent is ranked last and no option for a great extent. It can be deduced from the result of the finding that 50\% of the respondent which represents average opined the impact of land and property based tax on land resources development is at a low extent.  
\section[{( ) B}]{( ) B}\par
From the interview conducted amongst the estate surveyors and valuers on the response to the effect property tax on resources development, it was revealed that ignorance on the part of tax payers and government has the highest effect, followed by corrupt practices amongst the tax authority. Amongst the government officials, it was also noted that inappropriate tax policies and poor assessment of properties have negative effect on resource on resource development.\par
V. 
\section[{Conclusion}]{Conclusion}\par
In Nigeria, land and property based taxation has the potential to build resources at all levels of government in Nigeria but it has proven difficult to administer as a result of inconsistency in government policy. To ensure effective utilization of land and property based tax policies in Nigeria, the government needs to adopt a vibrant legal and administrative structure that will hasten documentation of land transactions so as to assist the government in implementation towards sound revenue mobilization for municipal development. Also corrupt and sharp practices amongst the tax authority and tax payers need a serious attention through formulation and review of tax laws.\par
Prior to other studies on property taxation, there appears to have been an accord from this study, the importance of property taxation on revenue generation. This can be confirmed from studies of Nwannekanma (2017), Bell and Lim (2010), \hyperref[b2]{Ajayi (2008)}, \hyperref[b21]{Olowu (2002)} and  {\ref Adedokun (2017)}. These studies have revealed that tax is an important source of government revenue all over the world. The amount of internal generated revenue do not meet up with the proposed revenue and the expenditure. Bahl and Martinez-Vazque (2008) have further revealed that developed countries have depended on property tax in service delivery, using an econometric analysis of the determinant of variations in the property tax share of the GDP. In conclusion, land taxation has the potential for improvement if all or some of the major impediments are taken care off by the government and policy makers. Proper policy choices, good tax administration and tax law enforcement would bring a good tax system to the states. 3. Explore ways of using the mass media to publicize such things as new tax laws, taxpayers' annual return obligations, the penalties for evasion, the enforcement activities which are conducted, the type of people who are caught trying to avoid their tax paying responsibilities, etc. \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.6263157894736842\textwidth}P{0.22160342717258258\textwidth}P{0.00208078335373317\textwidth}}
Volume XXI Issue II Version I Year 2021 ) a. Stamp Duty: Stamp duty is a levy charged on any document presented to Stamp Duty Office by individuals or corporate bodies. It is used to signify government's seal or any contractual agreement or deed and the rate chargeable varies according to Document. This is collectable by both Federal and State Governments. The Federal Board of Internal Revenue is charged with the collection of stamp duty on transactions between corporate bodies while transactions involving individuals are performed by the state.\tabcellsep \tabcellsep \\
(\tabcellsep \tabcellsep \\
Global Journal of Management and Business Research\tabcellsep Tomori, n. d).\tabcellsep \&\\
\tabcellsep \multicolumn{2}{l}{1. Transfer Taxes: Tomori (n. d.) reported that there are}\\
\tabcellsep \multicolumn{2}{l}{three main components of transfer taxes or fees,}\\
\tabcellsep \multicolumn{2}{l}{which are based on declared property value, stamp}\\
\tabcellsep duty, assignment fees and title registration.\tabcellsep \end{longtable} \par
  {\small\itshape [Note: b. Consent Fees: c. Title Registration Fees: The Land title Registry collects a fee of between 2\% to 5\% of the reported price on record the new ownership title into land registry book. This tax is chargeable by both state and local governments, and also at the federal government level (Ogbuefi, 2004). 2. Capital Gain Tax/Profit Tax: This is presently chargeable at 10\% on Capital gains arising from disposal of assets. The Act defines chargeable assets as meaning all forms of property whether situated in Nigeria or not and including: a. Options, debts and incorporeal property generally; b. Any currency other than Nigerian currency; and c. Any form of property created by the person disposing of it, or otherwise coming to be owned without being acquired. In respect of assets outside Nigeria and d. Disposed by non-resident individual e. Trustee of any trust or settlement, or f. A company whose activities are managed and controlled outside Nigeria.]} 
\caption{\label{tab_0}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{}
\end{longtable} \par
  {\small\itshape [Note: Rent: This tax is chargeable on rental income of individuals or corporate Bodies. The tax is collectable by both the Federal and State Governments. The Federal Government collects the tax due on properties rented by corporate Bodies and residents of federal Capital territory, Abuja.]} 
\caption{\label{tab_1}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.85\textwidth}}
, it's a\\
type of land taxation imposed on developers of\\
landed property by various town planning authorities\\
in their respective planning areas. It is usually\\
collected from applicants intending to develop land\\
orlay out parcels of land, or change uses of existing\\
buildings to new ones (e.g. a residential building\\
being converted to commercial use).\\
7. Land Value Tax: In fact, a tax cadastre needs to\\
record only such information about boundaries,\\
ownership and improvements. In essence, a land\\
tax or site valuation tax is a levy on the unimproved\\
value of land. It is an ad valorem tax on land\\
excluding the value of buildings and other capital\end{longtable} \par
  {\small\itshape [Note: improvements. A land/location value tax (LVT), also called a site valuation tax, split rate tax, or site-value rating, is a levy on the unimproved value of land. It is an ad valorem tax because unlike property taxes, it disregards the value of buildings, personal property and other improvements. A land value tax is different from other]} 
\caption{\label{tab_2}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.85\textwidth}}
also reports that\\
property tax is an annual tax on the ownership (or\\
occupation) of immovable property (i.e. land and/or\\
buildings) and serves as an important source of\\
local government revenue in many countries in the\\
world. Tenement rate is statutory revenue that is\\
provided under the constitution of the Federal\\
Republic of Nigeria as part of the revenue\\
collectable by the local government councils. The\\
forth schedule of Section 7 of the Nigerian\\
constitution provides that the local governments\\
access, demand and collect tenement rates from\\
owners of properties that are existing in the area\\
council. However, lack of capacity to efficiently\\
collect this tax coupled with corruption, has led to\\
the collection of this property tax by some state\\
governments. These state governments rely on\\
inefficiency on the part of the local government\\
administrators to effectively and efficiently collect\\
tenement rates as an excuse for hijacking this\\
function from the local government authority. A\\
supporter of local government autonomy will see it\end{longtable} \par
  {\small\itshape [Note: as greed on the part of the state governors and a way to sniff life out of local councils. After all, the state governments are not efficient in some areas and the federal government continues to recognize them. What the local governments need is capacity development. The hijacking of this tax collection function by the state governments has led to Land Use Charge. 10.]} 
\caption{\label{tab_3}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{41} \par 
\begin{longtable}{P{0.6486842105263158\textwidth}P{0.2013157894736842\textwidth}}
Year 2021\tabcellsep \\
Volume XXI Issue II Version I\tabcellsep \\
)\tabcellsep \\
(\tabcellsep \\
Global Journal of Management and Business Research\tabcellsep \\
Forms of Land and Property Based Tax\tabcellsep Option\\
Consent fee\tabcellsep Available\\
Stamp-duty\tabcellsep Available\\
Title Registration fee\tabcellsep Available\\
Capital gain tax\tabcellsep Not available\\
Withholding tax on rent\tabcellsep Not available\\
Inheritance and gift tax\tabcellsep Not available\end{longtable} \par
 
\caption{\label{tab_5}Table 4 . 1 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{42} \par 
\begin{longtable}{P{0.5340314136125655\textwidth}P{0.04895287958115183\textwidth}P{0.057853403141361254\textwidth}P{0.10680628272251308\textwidth}P{0.10235602094240838\textwidth}}
Land and Property Based Tax\tabcellsep N\tabcellsep Sum\tabcellsep Mean\tabcellsep Ranking\\
Stamp duty\tabcellsep 75\tabcellsep 43\tabcellsep 4.30\tabcellsep 1st\\
Consent fee\tabcellsep 75\tabcellsep 19\tabcellsep 1.90\tabcellsep 3 rd\\
Title registration fee\tabcellsep 75\tabcellsep 33\tabcellsep 3.30\tabcellsep 2nd\\
Planning rate\tabcellsep 75\tabcellsep 16\tabcellsep 1.60\tabcellsep 5th\\
Tenement rate\tabcellsep 75\tabcellsep 18\tabcellsep 1.80\tabcellsep 4rd\\
Source: Field Work, 2020\tabcellsep \tabcellsep \tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_6}Table 4 . 2 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{43} \par 
\begin{longtable}{P{0.5983552631578948\textwidth}P{0.10625\textwidth}P{0.14539473684210527\textwidth}}
Impact\tabcellsep Frequency\tabcellsep Ranking\\
To a great extent\tabcellsep 04\tabcellsep 4 th\\
To considerable extent\tabcellsep 15\tabcellsep 3 rd\\
To moderate extent\tabcellsep 19\tabcellsep 2 nd\\
To a low extent\tabcellsep 37\tabcellsep 1 st\\
Total\tabcellsep 75\tabcellsep 100\\
Source: Field Work, 2020\tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_7}Table 4 . 3 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{44} \par 
\begin{longtable}{P{0.17569832402234636\textwidth}P{0.6125698324022346\textwidth}P{0.061731843575419\textwidth}}
S/no.\tabcellsep Option\tabcellsep Frequency\\
1.\tabcellsep Lack of appropriate tax policies\tabcellsep 4\\
2.\tabcellsep Ignorance (property owner/government)\tabcellsep 8\\
3.\tabcellsep Poor assessment \& Valuation problems\tabcellsep 4\\
4.\tabcellsep Corrupt practices\tabcellsep 6\\
\multicolumn{2}{l}{Source: Field Work, 2020}\tabcellsep \end{longtable} \par
 
\caption{\label{tab_8}Table 4 . 4 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{}
\end{longtable} \par
 
\caption{\label{tab_9}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.6762773722627737\textwidth}P{0.06824817518248175\textwidth}P{0.049635036496350364\textwidth}P{0.012408759124087591\textwidth}P{0.04343065693430657\textwidth}}
make\tabcellsep appreciable\tabcellsep progress\tabcellsep in\tabcellsep revenue\\
\multicolumn{2}{l}{implementation.}\tabcellsep \tabcellsep \tabcellsep \\
Year 2021\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
Volume XXI Issue II Version I\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
)\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
(\tabcellsep \tabcellsep \tabcellsep \tabcellsep \\
Global Journal of Management and Business Research\tabcellsep \tabcellsep \tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_10}}\end{figure}
 			\footnote{© 2021 Global Journals} 		 		\backmatter  			  				\begin{bibitemlist}{1}
\bibitem[Ezemma ()]{b10}\label{b10} 	 		\textit{Administration and collection of value added tax (VAT) in Government Parastatals in Enugu and Anambra States},  		 			J C Ezemma 		.  		2013. Nigeria.  	 
\bibitem[Brandon and Bruce ()]{b6}\label{b6} 	 		\textit{Agricultural Property Taxation: A comparative Analysis: Publication of the public policy center},  		 			G Y Brandon 		,  		 			B Bruce 		.  		1999.  		 			University of Nebraska 		 	 
\bibitem[Ajayi ()]{b2}\label{b2} 	 		\textit{Bridging the gap in Urban Governance through the Use of Pro-Poor Tools in Property Taxation: Paper presented at the Mandatory Continuing Professional Development (MCPD) Workshop on "Effective Property tax administration as a tool for good governance"; The Nigerian Institute of Estate Surveyors and Valuers},  		 			M T A Ajayi 		.  		2008. Minna, Niger State, Nigeria.  	 
\bibitem[Ogbuefi ()]{b18}\label{b18} 	 		\textit{Comparative property rating and taxation: Institute for Development Studies},  		 			J U Ogbuefi 		.  		2004. Nigeria.  		 			University of Nigeria, Enugu campus 		 	 
\bibitem[Economic and Social Development Department]{b13}\label{b13} 	 		\textit{Economic and Social Development Department},  		 	 
\bibitem[Europe]{b12}\label{b12} 	 		 			Europe 		.  		\textit{FAO Corporate Document Repository},  				 	 
\bibitem[Teidi and S & Oloyede ()]{b26}\label{b26} 	 		\textit{Federalism and intergovernmental fiscal relations in Nigeria. Ibadan: spectrum books Ltd},  		 			S Teidi 		,  		 			S \& Oloyede 		.  		2010.  	 
\bibitem[Food and Agriculture Organisation (FAO Rural Property Tax Systems in Central and -Eastern ()]{b11}\label{b11} 	 		‘Food and Agriculture Organisation (FAO’.  	 	 		\textit{Rural Property Tax Systems in Central and -Eastern},  				2002.  	 
\bibitem[Benton ()]{b5}\label{b5} 	 		\textit{Intergovernmental transfers to local governments-Lincoln Institute of Land Policy. A conference proceedings of 2009 on "Prospects for Private infrastructure in the United States},  		 			J E Benton 		.  		2009.  	 
\bibitem[Nwannekanma (2017)]{b17}\label{b17} 	 		\textit{Lagos generates N20 billion in Land Administration. The Guardian, Monday},  		 			B Nwannekanma 		.  		2017. May 8, 2017. p. 31.  	 
\bibitem[Oyedele ()]{b23}\label{b23} 	 		\textit{Land Use Charge and its Roles in National Development},  		 			O Oyedele 		.  		2016.  	 
\bibitem[Mccluskey and Franzsen ()]{b16}\label{b16} 	 		\textit{Land Value Taxation: A Case Study Approach},  		 			W J Mccluskey 		,  		 			R C D Franzsen 		.  		2001. 2001. Cambridge MA.  		 			Lincoln Institute of Land Policy 		 	 	 (Working Paper) 
\bibitem[Andelson ()]{b1}\label{b1} 	 		\textit{Land-Value Taxation around the World},  		 			R Andelson 		.  		2000. Malden, MA: Blackwell.  	 	 (3rd ed.) 
\bibitem[Adedokun ()]{b0}\label{b0} 	 		\textit{Local Government Tax Mobilization and Utilization in Nigeria: Problem and Prospects},  		 			A Adedokun 		.  		2012.  	 
\bibitem[Sanni ()]{b25}\label{b25} 	 		\textit{Multiplicity of taxes: Lagos state revenue generation initiatives. CITN -MPTP ABEOKUTA-Current issues in property taxation},  		 			A Sanni 		.  		2010.  	 
\bibitem[Franzsen ()]{b14}\label{b14} 	 		\textit{Property Assessment for Rating Purposes in Southern and East Africa: Present Status and Future Prospects: Paper to be presented at the 8th Annual Conference of the Pacific Rim Real Estate Society},  		 			R C Franzsen 		.  		2002. Christchurch, New Zealand.  	 
\bibitem[Franzen and Mc Cuskey ()]{b15}\label{b15} 	 		\textit{Property Tax in Africa, Status, Challenges and Prospects},  		 			R Franzen 		,  		 			. W Mc Cuskey 		.  		2017. Cambridge, Massachusetts. ISBN9781558443679.  		 			Lincoln Institute of Land Policy 		 	 
\bibitem[Olowu ()]{b21}\label{b21} 	 		\textit{Property taxation and democratic decentralization in developing countries: Paper presented at a seminar on 'Taxation Perspectives: A Democratic Approach to Public Finance in Developing Countries': Institute of Development Studies},  		 			D Olowu 		.  		2002. Sussex.  	 
\bibitem[Oloyede ()]{b20}\label{b20} 	 		\textit{Repositioning the Nigeria's Tax System},  		 			I Oloyede 		.  		 \url{http://www.unilorin.edu.ng/unilorinpublication}  		2010.  	 
\bibitem[Edotsu ()]{b9}\label{b9} 	 		\textit{Taxation in Nigeria: Principles and Practice},  		 			N W Edotsu 		.  		2008. Cavalet Publications.  	 
\bibitem[Bird ()]{b7}\label{b7} 	 		\textit{Taxing Agricultural Land in Developing Countries},  		 			R M Bird 		.  		1974. Cambridge, MA: Harvard University Press.  	 
\bibitem[Orekan (2015)]{b22}\label{b22} 	 		‘The Impact of Infrastructural Facilities on Residential Property Development in Ota, Ogun State’.  		 			A Orekan 		.  	 	 		\textit{Covenant Journal of Research in the Built Environment (CJRBE)}  		2015. December, 2015. 3  (2) .  	 
\bibitem[Olawande ()]{b19}\label{b19} 	 		\textit{The Lagos land use charge law (2001) and vision 20: 2020 housing theme: Paper presented at the40th National Conference of The Nigerian Institute of Estate Surveyors and Valuers},  		 			O A Olawande 		.  		2010. Victoria Island, Lagos, Nigeria.  	 
\bibitem[Wenzel ()]{b28}\label{b28} 	 		‘The Multiplicity of Taxpayers Identities and Their Implications for Tax Ethics’.  		 			M Wenzel 		.  	 	 		\textit{Law and Policy}  		2007. 29  (1)  p. .  	 
\bibitem[De Soto ()]{b8}\label{b8} 	 		\textit{The Mystery of Capital: Why Capitalism Triumphs in the West and fails everywhere else},  		 			H De Soto 		.  		2000. New York, Benue Books.  	 
\bibitem[Oyegbile ()]{b24}\label{b24} 	 		\textit{The Principles and Practice of Property Rating and Taxation},  		 			S Oyegbile 		.  		1996. Minna, Nigeria: Jamesons Graphic Publishers.  	 
\bibitem[Bahl and Martinez-Vazques (ed.) ()]{b4}\label{b4} 	 		\textit{The Property Tax in Developing countries: Current Practice and Prospects in making the property Tax work: Experiences in Developing and Transitional Countries},  		 			R Bahl 		,  		 			Martinez-Vazques 		.  		R. W Bahl, J. (ed.)  		2008.  	 
\bibitem[Tomori]{b27}\label{b27} 	 		\textit{Urban property tax reform in Nigeria: Lessons from Oyo State experience},  		 			M Tomori 		.  		 	 	 (A (undated)) 
\bibitem[Bahl and Linn ()]{b3}\label{b3} 	 		\textit{Urban Public Finance in Developing Countries},  		 			R Bahl 		,  		 			F Linn 		.  		1992. 1992. New York: Oxford University Press.  	 
\end{bibitemlist}
 			 		 	 
\end{document}
