“…The property tax was the greatest source of funding for such municipalities, but is largely flawed due to the fact that " policy design and implementation remain almost exclusively the domain of th e ministers of Finance and Interior" (Bryson, 2000, p. 512) , who cannot adequately determine what property tax levels should be for the distinct needs of all municipalities. For instance, property taxes from 1989 to 1993 actually decreased from 1.4 percent of overall tax revenue to only 1.0 percent, even though there was clearly a demand for higher levels of local funding (Coulter, 1995(Coulter, , p. 1011. To circumvent the issue, municipalities have resorted to selling off land given to them by the government during privatization, but these are sources of one-time funding and tllls method will merely prolong the need for a re-evaluation of the system (Bryson, 2000, p. 514) .…”