This presentation is designed to give an overview of some of the issues around the use of land and property taxes by metro cities in the developing world. It is clear from the research undertaken by McCluskey and Franzsen that the use of land and property taxes is widespread however, it is important to gain an understanding of how the tax is being administered and what are the constraints to it achieving its potential. The presentation will attempt to cover matters relating to the basis of the tax, its revenue importance and to what extent metros have an advantage in their use of the property tax. Reference will be made to some of the success stories whilst highlighting several problematic cases.