Improvement of Local Property Tax Administration in South East Europe

Account Annex apartment appeals appraisal approach assessment Association Authorities Bank basic Bosnia and herzegovina building Bulgaria cadastre calculated charges City coefficient completed connected construction costs council countries defined denars discount enforcement Europe example execution fees finance fiscal floor governments guidelines identification improvements income increase Internet issues Kosovo land levied local governments local property tax local tax March methods Module Moldova Montenegro municipal NALAS obligations owner payment practical property tax administration real estate received reports republic of Macedonia residential romania Serbia shared Skopje sources specific staff tax base tax bills tax collection tax law tax policies tax rate tax revenues taxation taxpayers tion transfer types units usually valuation value based various