Abstract
Transfer of property tax management and urban from central government to local government is a form of follow-up regional autonomy and fiscal decentralization policy form that is pourediln to the Numberlegislation. 28 of 2009 onregional taxes andlevies I?
In order to transfer the management of the local government in charge of and responsible for setting up,
among others, local regulations, infrastructure, human resources, and better socialization.
Keywords: Land TaxBuildingRuralandurban,delegation ofauthority