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