The Handbook of Research on Sub-National Governance and Development is a pivotal reference source for the latest scholarly material on the intersection between local and national politics, analysing how this relationship affects nations’ economy and administration. The new book aims to expand the knowledge-base of alternative approaches to local, regional, and national governance and development, and fills the void in current research and policy literature by exposing theoretical and practical ideas about the contribution that subnational political institutions can make to national development. 

The potential of property rate has been least tapped by decentralized governments in Ghana. This paper investigates the property rating system in Ghana through a case study of Offinso South Municipality (OSM). Questionnaires were used to gather empirical data from property owners in the municipality. The paper finds that there is inadequate property tax administration system and high public disdain for the property tax in OSM, with a significant association between compliance with the property tax and land use regulations in OSM. The paper suggests that the Offinso South Municipal Assembly (OSMA) should improve its land use planning system to facilitate voluntary compliance with the property tax. OSMA should also address accountability and transparency problems in the property tax system in order to increase public confidence in the tax regime. The OSMA should also improve on the property tax collection modes by computerising the billing and collection processes.