CADASTRAL SURVEY AND PROPERTY TAX IMPROVEMENT

PES covers the period 10/1/76-9/30/78; no methodology is indicated. Delays in U.S. inputs and lack of cooperation (since improved) from the implementing agency, the Instituto Geographico Militar (IGM), have put the project two years behind schedule. Production of base maps and aerial photographs should be completed by 5/80. Lack of adequate office space led to the complete renovation of the internal tax building, which will greatly assist future tax collection efforts. The number of rural properties to be surveyed was originally underestimated by 70,000 (25%), while urban properties were overestimated by the same amount; this was offset by the increased rate of property identification by field workers. Although the number of survey crews was reduced from 36 to 30, 14 urban crews will soon be transferred to the rural section to enhance the rural data collection effort. The government"s decision to include land improvements in the cadastral survey also contributed to project delays, but will increase potential tax revenue -- already increased by $350,000 per year -- more rapidly than anticipated. Persistent problems in procuring vehicles and other equipment have been resolved. To date, 175,000 urban and 89,600 rural properties have been surveyed. Tax collections as a whole are exceeding Project Paper estimates, and the new billing system will enable listings of delinquent taxpayers to be prepared. Ten department tax collection offices have been opened, and 3 more will be opened; but only 2 of 14 planned field cadaster offices have been opened. Although only 5 of 10 planned field collection agents were hired, the amount of taxes collected in the field has increased by 22%. There has been no further action to develop a legal system for maintaining cadastral tax records. The project has revealed land tenure and registration to be one of Paraguay"s most pressing problems; future projects will address that situation. Action decisions include requesting from the Cadaster Office a budget for the remainder of the project.