3.2 Law of Property Tax

The property's tax faces (the three levies): The local property taxes — the LGOA 2074's machinery: the house-and-land valuation; the integrated property tax (the merged local levy); the assessment-and-collection at the municipality; The capital gains — the Income Tax Act's property-disposal head (the gains' taxation — the Ncell litigation's field); The registration fees — the property-transfer levy (the registration's value-based charge — the valuation-gap debate's home). The fiscal-policy face: the property tax as the local autonomy's own-source base — the weakest- but-most-important local levy; the wealth-tax debates (the world's decline; Nepal's property- focused practice — LAW 309's Unit 6's honest map).