AN ASSESSMENT OF LANDED PROPERTY TAXATION AND ADMINISTRATION IN BUKURU, JOS SOUTH LOCAL GOVERNMENT OF PLATEAU STATE

ABSTRACT Tax is a compulsory levy by government to it citizenry which is used for administration and other beneficial her beneficial function to the society, it can take different face, the most significant of all property taxation. Taxes are now in monetary form and can be collected and use for the provision and maintainers of public goods and service. Taxation of land and landed properties has undoubtedly been a good source of ire of income which Federal, State and Local Governments in Nigeria have tires to explore over to explore over the year. However, many property tax payers lack full knowledge of it lead of it leading to numerous problems. This study will be focus on landed property taxation in Bukuru town. Which will be achieving through proper assessment of the property taxation and looking at the problems associated with it? In other to obtain a clear view fact and opinion of the respondents, a survey method is adopted, quantitative and qualitative type of research using questionnaires and oral interview, the researcher adopted tabular form and the use of graph to analyzed and get details. It is noted that many people/respondents ignorant of property tax, and by such avoid the payment, with the investigation or research that was carried out the researcher Conclude that, the insensitivity of payer is as a result of inactiveness of the Local Authorities it is recommended that awareness should be brought to individual so that payment of tax will be effective. The payment of tax is good the revenue realized is used to for the government and the public because the revenue realized is developed the following; such as road, boreholes, culvert, and palas for the chiefs in the communmmunities. These. The tax authority will be monitor so as to improve landed property taxation in Bukuru town, Jos Plateau State and Nigeria at large. It is recommended that the rate of tax charged should be minimum, and very easy to pay, more revenue will be realized than would otherwise be as many people will be able, willing and ready to pay also among other that the property tax Law should be restructure.