A BILL FOR

A LAW TO REPEAL THE LAND USE CHARGE LAW, 2001 AND ENACT THE LAND USE CHARGE LAW,

2017 TO PROVIDE FOR THE CONSOLIDATION OF PROPERTY AND LAND BASED RATES AND CHARGES PAYABLE UNDER THE LAND RATES LAW, THE NEIGHBOURHOOD IMPROVEMENT CHARGE LAW AND TENEMENT RATES LAW IN LAGOS STATE INTO A NEW LAND BASED CHARGE, TO BE CALLED LAND USE CHARGE, TO MAKE PROVISION FOR THE LEVYING AND COLLECTION OF THE CHARGE AND FOR CONNECTED PURPOSES.

THE LAGOS STATE HOUSE OF ASSEMBLY enacts as follow:

Interpretation. 1. In this Law –


“Annual Charge Rate” means the percentage of the assessed value of the property over a period of twelve months;

“Assessment Appeal Tribunal” or Tribunal means the Assessment Appeal Tribunal establishment under section 12 of this law;

“Building” includes anything constructed or place on, in, over or under land but does not include a highway or road or a bridge that forms part of a highway or road;

“Charge” means an assessed amount on property payable under this Law;

“Chargeable person” means a person liable to pay Land Use Charge on a chargeable property or his successors-in-title, assigns, executors and administrators;

“Chargeable Property” means any property in respect of which Land Use Charge is payable;

“Commercial Property” means any property that generates revenue;

“Commissioner” means commissioner for Finance or such other member of the State Executive Council for the time being in charge of Finance;

“Designated Bank” means a company carrying out banking activities as provided for under the law and listed as bank that may collect on behalf of the Government any Land Use Charge payable under this Law;

“Exempt Property” means any property of a class described under section 7;

“Financial year” means any period of twelve (12) months beginning from January 1 and ending on December 31;

“Governor” means the Governor of Lagos State;

“High Court” means the High Court of Lagos State;

“Improvement to property” means a building structure, fixture or fence erected on or affixed to land, or a movable structure that is designed to be occupied for residential or business purposes whether or not affixed to the land;

“Land Use Charge” includes all property and Land Based Rates and Charges payable under the Land Rate Law, the Neighbourhood Improvement Charge Law and the Tenement Rate Law as may now be computed on the basis of the Schedule of this Law;

“Market value” means the total sum of Land Value and Building Development;

“Occupier” in relation to a property, shall include not only a person whether lawfully or unlawfully in actual occupation of the whole or part of such property but also any person with a right to actual or beneficial occupation or mandated to occupy the land by a person with such right, whether solely or concurrently with other persons, although this does not mean it must be of pecuniary benefit and does not include a lodger;

“Owner” in relation to any property shall include the person for the time being receiving the property in connection with which the word is used, whether on his own account or as agent or trustee for any other person who would receive the sum if such property were let to a tenant, and the holder of a property direct from the Sate whether under lease, licence or otherwise and will include the estate of a deceased holder of a right of occupancy, whether expressly granted by the Governor or otherwise, and shall include every assignee from a holder;

“Property” includes –

(i) a building;
(ii) any improvement on land;
(iii) a parcel of land, whether or not reclaimed,
waterlogged or otherwise;
(iv) a parcel of land and any building or improvement;
(v) a wharf or pier; or
(vi) leasehold of up to ten (10) years;

“State” means Lagos State of Nigeria;
“Structure” includes a building or other thing erected or
placed in, on, over or under land whether or not it is affixed
to the land.


Land Use Charge. 2.

(1) Subject to the provisions of the Law, is imposed a land based
charge, to be called Land Use Charge which shall be payable on all
real property situate in the State;

(2) For the purpose of this Law, each Local Government Area in
the state shall be the collecting authority and it shall be the only
body empowered to levy and collect Land Use Charge for its area of
jurisdiction.

(3) Each collecting authority may delegate to the State, by
written agreement, its functions with respect to the collection of
rates and the assessment of privately-owned houses or tenement
for the purpose of levying such rate as may be prescribed under this
Law.


Property liable
to charge 3. Land Use Charge shall be payable in respect of any property that is
not exempt under section 7 of this Law.

4
Identification or assessment of a Property.

(1) The commissioner shall undertake or cause to be Undertaken an assessment of chargeable properties in such areas of the State as the Commissioner may designate.

(2) For the purpose of subsection (1), the commissioner may appoint such property identification officers, professional valuers or their authorized assistants may, on any day between the hours of 7:00 am and 5:00 pm;

(a) enter, inspect, survey and asses the property;

(b) request for documents or other information to be produce to the identification officer or
professional valuers;

(c) take photographs; and

(d) make copies of necessary documents

http://betterlagos.com/index.php/tax-types-1/9-land-use-charge

Why should one pay land use charge??

The govt doesn't provide support when you wanna get a land.... you would still pay at the surveying office at Alausa..... when you wanna acquire C.of.O, you will still pay up to hundred of thousands....

After all said and done, when yoi wanna start building, you will still pay govt foundation and roofing levy.....

The money being paid etc, what is it even used for??