Arabic 
English 
A master's thesis in the College of Law and Political Science discussed: The legal regulation of real estate improvement allowance by researcher Anas Abdul-Kazem Jassim, in Hammurabi Hall in the College of Law and Political Science.
The discussion committee consisted of professors:
1. Prof. Dr. Saad Rabie Abdul-Jabbar / University of Anbar / College of Law ... Chairman
2. Prof. Dr. Ziad Khalaf Aliwi / University of Kirkuk / College of Law and Political Science ... Member
3. Asst. Prof. Dr. Muhammad Shaker Mahmoud / University of Kirkuk / College of Law and Political Science ... Member
4. Asst. Prof. Dr. Safaa Shukor Abbas / University of Kirkuk / College of Law and Political Science ... Member and Supervisor
The thesis, which was discussed in the presence of the Dean of the College of Law and Political Science, Assistant Professor Dr. Murad Saeb Mahmoud, aimed to study the improvement in the value of the property as a result of expropriating part of it or the improvement in the value of the property without expropriation and the legislator's imposition of fees on the owners of these properties as a result of this improvement, in accordance with the Expropriation Law No. 12 of 1981 in force.
The thesis concluded that the Iraqi legislator has identified one category on which the improvement fee is imposed, namely the owners of improved, non-expropriated properties located within the boundaries of the capital or municipalities, without outside them. The property improvement fee, whether it is an improvement fee or a quarter of the public area of the property's land, may not be collected more than once.
