As verbatim from "Rules and Guidelines to Part I & II Estate Agent Examination (2nd Edition - 1 Jan, 2005)".
The general structure and administration of tax on properties at the Federal Government, State Government and Local Government authorities.
Stamp Duty: nature and incidence to landed property and all interest therein, assessment and appeal.
Estate Duty: nature and incidence to landed property and all interest therein, assessment and appeal.
Land Taxes: types of Land Taxes, nature and incidence of the various types of Land Taxes: conversion premium, quit rent.
Income Taxes: nature and incidence, allowance and deductions, assessment of owner and occupies of landed property of trade, assessment of trade, profession and vocation, exemption, appeals, capital expenditure claim and other claims for refund of tax.
Rates: power to impose rates, administration of rates, rate able properties, basis of rates, procedures, exemption, assessment, refund, appeal and recovery of rates.
Real Property Gain Tax: nature and incidence, chargeable gains and allowance losses, assessment, exemption, appeal.
Development Charge in respect of land development: nature and incidence, computation.