... include a ten‐yearly comprehensive revaluation and indexation for the annual or periodic adjustments during the intervening periods. Social implications Property tax remains, among known local taxes today, the most viable, stable, predictable, progressive, and veritable source of own revenue...

... in property tax administration in Nigeria has fared in its first nine years. Design/methodology/approach Primary data were garnered from stakeholders through personal interviews and structured questionnaires, while secondary data include information from the enabling act and other‐related materials...