Malaysian Constitution is structured in such a manner to allow state Governments make laws and legislation to suite their local circumstances in line with parent Acts on those areas covered in the concurrent list. This intention is not intended to create operational dichotomy and disharmony within local authority councils regardless of their state. It is equally not the intention of the Act to create inequality and unfairness among citizens through differential tax charges and treatments, yet the act provided for adoption of annual and capital value bases of assessment at varying percentages and at the discretion of state provided it falls within 1-35% of annual value and 1-5% of capital value. This have resulted in varying rate liabilities among comparable properties enjoying the same public services at different states and local government thus creating inequality and none uniformity among rate payers thereby falling short of taxation principle.