The value of land and improvements is not a tax base intended by central governments; thus it is best left to local governments (Bahl and Martinez-Vazquez 2007). Land Use Efficiency A property tax could be viewed as a charge on land that can lead to significant improvements in the quality of land use. If land is taxed based on its location, value in urban areas, and if the valuation is at its highest and best use, there will be a more rational allocation of land use. Thus the land value version of property taxation has a particular advantage (Bahl and Martinez-Vazquez 2007).2.5.2 DisadvantagesAdministration