System characterized by outdated property rolls. Only about one-quarter of eligible taxable buildings were on the tax roll. 系统最显著的是过时的房地产记录。大约只有四分之一的可收税建筑在税收记录中。
Municipal Valuation Office generates tax demand notices based on valuation roll. 市级估价办公室根据评估记录完成税负通知。