... asks “… why should a low income country spend heavily to improve the administration of a tax that will not yield much revenue?” Clearly, achievable, cost effective and robust approaches are required. Property tax Revaluation Decentralized control Economic sustainability Government policy...

... Estate Depreciated replacement costs Revaluation There are particular problems associated with the misunderstanding of the nature and dynamics of obsolescence in the real estate valuation process. One valuation approach that requires the assessment of obsolescence is the depreciated replacement...

..., lease analysis, rent adjustment, negotiation, and the valuation officer. Summarizes that while rental value forms the basis of rating valuation, the valuer′s tone will significantly affect the outcome. © MCB UP Limited 1992 Commercial property Legislation Rating appeals Revaluation...

..., and alterations to the rating list. © MCB UP Limited 1992 Commercial property Legislation Rating Revaluation THE RATING SYSTEM POST-1990 Alec H. Evans 'Rating is not the every day world, it is the domain of a hypothetical tenant who . . . cannot become the owner of the premises he occupies...

... that suggest that revaluation and a national uniform business rate will put 50,000 firms out of business. Concludes that the ratings changes are likely to cause a huge loss in wealth creation unless revised. THE DIFFERENCE OF OPINION ABOUT HOW REVALUATION AND NATIONAL UNIFORM BUSINESS RATE WILL AFFECT SMALL...