DEVELOPMENT AND IMPLEMENTATION OF GIS-BASED PROPERTY TAX MANAGEMENT SYSTEM FOR BENIN CITY, NIGERIA

Toju Francis Balogun

Abstract


The study looks at the implementation of a GIS - Based Property Tax Information Management System to solve the problem of low internally generated revenue. It also considers the appropriateness of high-resolution satellite image in generating property information in the absence of land registry record.  Building characteristics needed for property valuation that could not be derived from high resolution satellite were collected from property owners using structured questionnaire. GPS coordinate points of sampled properties, property documents and property owners’ photographs were hyperlink.  The field-generated data, satellite derived data and Valuation model were combined in a GIS environment to automate property tax assessment procedure. Result indicates that Computer Assisted Mass Appraiser (CAMA) method used in property tax determination is efficient and effective and can greatly improve service delivery in property tax administration.


Keywords


Valuation model, property tax, high resolution image, database query, hyperlink, Computer Assisted Mass Appraiser

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DOI: https://doi.org/10.48346/IMIST.PRSM/ajlp-gs.v2i3.14723