5.7 House and Land Tax

The local levy (the old land-revenue's transformed world): the historical line (the land tax (the jhara-and-land-revenue's ancient faces → the Land Revenue Act 2034's world)); the present design (the LGOA 2074's local taxation: the house-rent tax, the land-revenue's local successor, the integrated property tax option); the assessment (the valuation-basis (the area-and-class system → the market-value's movement)); the collection (the ward-and-municipality machinery; the arrears' local discipline); the relevance: the local autonomy's own-source base (the weakest-but-most- important local levy — the property-tax reform's federalism agenda).