Over the years, the importance of the taxation to all establish government, be it democratically elected or monarchical elected or even military rule has especially a greater deal of sophiscated. Tax law and statutes has been implemented to raise income for the government. This become massive project like building of the bridges, road construction and hospital could not has been possible if the massive do not invest to see that this project become reality. This tax laws and status has also gotten to the grassroots level, by this I mean the local government and following wards. More and more people are been educated in the need for them to pay their taxes ands as of when due. The purpose of this work is to see how those in the grassroots, using Orji River local government Area as a case of study has responded over the years on the issue of tax and to see how this have helped in the development of enugu state in general.