The document summarizes a presentation on the relationship between central and local governments in Ghana and its impact on property tax administration. It outlines the research questions, which examine challenges in the relationship and how it affects property tax. The presentation argues the relationship is extremely strong and unhealthy, with the central government overreaching and crippling local governments' ability to administer property taxes. Recommendations include revising frameworks to grant local governments more autonomy over property taxes. In conclusion, meaningful property tax by local authorities will not be possible until the central government lessens its control.