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Property taxation in developing countries including Nigeria is always very difficult to administer, enforce and collect. Property owners both individuals and businesses can easily avoid paying taxes because it is no well enforced. The local municipalities or government areas do not see property tax as a potential source of revenue, and they are limited with very little or no power to foreclose on properties for back taxes. It is not uncommon for a property owner to have unpaid back taxes for over 10 years.

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