6.2 Land Tax

The land's tax world (the oldest levy's modern faces): The historical line: the land revenue's ancient world (the jagir-and-birta tenures' assignments; the state's land-centred revenue) → the Land Revenue Act 2034's era (the land administration's code: the records, the valuation, the collection); The federal transformation: the land revenue's local face (the LGOA 2074's assignment — the land-and-property taxes to the local level; the integrated property tax's design); The present machinery: the valuation-basis (the area-and-class system → the market-value movement); the ward-and-municipality collection; the arrears' local discipline; The fiscal-policy face: the land tax as the local autonomy's base — the own-source revenue's weakest-but-most-important component; the reform agenda (the valuation's modernisation; the records' digitalisation).