GUATEMALA - PROPERTY TAX DEVELOPMENT II

PROJECT ACTIVITIES INCLUDE EXPANSION OF MAPPING, ASSESSMENT & COLLECTION PROCEDURES BEGUN UNDER RELATED PROJECT TO EXPAND COVERAGE OF GUATEMALA"S PROPERTY TAX BASE FROM 20% TO 90% LISTING OF PROPERTY. THE DEPT OF GUATEMALA & SOUTH COASTAL DEPT AREAS NOT COVERED BY PREVIOUS PROJECT WILL BE MAPPED & APPRAISED, & THE NEW CADASTER LISTING WILL BE SUBSTITUTED FOR THE OBSOLETE MATRICULA RECORD SYSTEM THE FISCAL CADASTRAL OFFICE OF GOG WILL USE AERIAL PHOTOGRAPHY PRODUCED BY GOG"S NATIONAL GEOGRAPHIC INSTITUTE TO APPRAISE PROPERTY. APPRAISALS WILL BE MADE USING THE APPRAISAL VALUATION MANUAL WITH MODIFICATIONS MADE FOR URBAN PROPERTIES. PROPERTY OWNERS WILL BE NOTIFIED OF APPRAISAL VALUES,APPEALS WILL BE CONSIDERED & BILLS SENT OUT. A COMPUTERIZED TOTAL PROPERTY TAX RECORDS SYSTEM WILL BE INSTALLED IN THE DATA PROCESSING DEPT OF THE GOG"S MINISTRY OF FINANCE.THIS SYSTEM WILL INCLUDE PROCEDURES FOR PROPERTY ASSESSMENTS,PREPARING TAX BILLS,RECORDING COLLECTIONS & DELINQUENCY ACCOUNTS,FILING RECORDS ON TAPE & MAINTAINING & UPDATING THE PROGRAM. RECORDS WILL INCLUDE SUCH DETAILS AS A PROPERTY"S BOUNDARIES & IMPROVEMENTS & SOIL CLASSIFICATIONS & CROPS FOR AGRIC PROPERTY. A SUPERVIS TRNG COURSE WILL BE CONDUCTED BY CONTRACTOR IN THE GOG"S MINIS OF FINANCE & A PERSONNEL STUDY WILL BE UNDERTAKEN TO PLAN FOR ADDITIONAL TRNG NEEDS. SPECIAL STUDY WILL BE DONE TO DETERMINE NEED FOR LEGIS REFORM TO APPLY CADASTRAL RECORD SYSTEM TO ALL DEPT"S.BY COORDINAT WITH NATIONAL INSTITUTE OF MUNIC DEVELOP,LOCAL MUNIC GOVT"S WILL BE GIVEN CADASTRAL RECORD LISTINGS,PROPERTY MAPS & ADVICE ON PROP TAX ADMIN. HOST COUNTRY PROVIDES STAFF,DATA PROCESS EQUIP,COMPUTER FACILITIES & FUNDS.PRIMARY BENEFICIARY WILL BE THE GOG"S MINISTRY OF FINANCE,WHICH WILL HAVE A NEW COMPUTERIZED PROPERTY TAX RECORD SYSTEM,WHILE SUPERVISORY MINIS OF FINANCE PERSONNEL ALSO BENEFIT FROM TRAINING.