Property rating in Nigeria is a major contribution of knowledge in the area of rating administration in Nigeria has not been accorded the priority it deserves as an important item of re venue for local government authorities which rely mainly on funds from the federation account.
In developed countries of the world, local government authorities depend to a large extent on the revenue from property rating to finance their programmers.
Because most local governments are cash strapped and indigent. They find it almost impossible to function efficiently most of them have no deeply entrenched viable revenue base.
This thesis proffers solution to the problems in order to solve the perennial shortage of skilled manpower in rating administration.
TABLE OF CONTENT
Table of content
1.2 Background of the study
1.3 Statement of the problem
1.4 Objectives of the study
1.5 Scope of study
1.6 Significance of study
1.7 Limitation of study
2.1 The Development of Rating in Nigeria
2.2 Property Rate and Rating
2.3 The local government and its finance
2.4 Definition of terms
2.5.2Gross Annual value
2.5.3Net Annual value
3.1 Date sources
3.2 Determinist of the local government
3.2.1The urban area of the local government
3.3 The process of Rating in Idemili South Local Government Area.
3.3.1Meetings with the workers
3.3.2Recruitment and training of staff
3.4 Psychical inspection
3.5 Record of field work
3.6 Valuation stage
3.7 Provisional valuation list
3.7.1Objection and final valuation
3.8 Rate collection.
DATA PRESENTATION AND ANALYSIS
4.1 Factors militating against efficiency of property rating in Idemili South localGovernment Area.
4.2 Immobility and inadequacy of tools
4.3 Lack of proper records
4.4 Lack of adequate material resources
4.5 Non-prosecution of defaulters
4.6 Apathy towards rating
5.1 Summary of Finding