Ad valorem property taxation in Sub-Saharan Africa

Authors

Riel C.D. Franzsen, University of South Africa, School of Law
William McCluskey, University of Ulster

Abstract

This paper provides a brief overview of the annual tax on immovable property, levied primarily by local government authorities, in 22 countries in sub-Saharan Africa.

First Page

63

Last Page

72

Keywords

Property tax administration

Notes

This paper was originally presented at the International Property Tax Institute's 7th International Conference, September 29 to October 1, 2004, in Guadalajara, Mexico.

Recommended Citation

Franzsen, R. C., & McCluskey, W. (2005). Ad valorem property taxation in Sub-Saharan Africa. Journal of Property Tax Assessment & Administration, 2(2), 63-72. Retrieved from https://researchexchange.iaao.org/jptaa/vol2/iss2/5