
The Lagos State Government seems to have been influenced by the joint outcome of the rapid pursuit for property, rising demand for provision of urban and rural infrastructures, and the dwindling federal revenue allocations to enact the Land Use Charge Law (2001) to increase internally-generated revenues through property tax.
The Land Use Charge is a consolidation of the ground rent, tenement rate and neighborhood improvement levy by the Land Use Charge Law of 2018, which was first enacted in 2001, and payable on properties in the state.
The 2001 Law provided new formulae and technique for assessing the Charge payable on properties in Lagos state, amongst other provisions; and consolidated and replaced all the state and local government taxes payable on property.
It was designed to help the government generate additional revenue needed to develop the state in the light of increasing demand for provision of urban and rural infrastructure and other expenditures.
On 29th January 2018, the Lagos State House of Assembly, passed the Land Use Charge Law, 2018 (LUCL) with the Governor’s assent. The LUCL, 2018 replaces the Land Use Charge Law, No. 11 of 2001.
The LUCL 2018, applies to real and landed property in Lagos State, and consolidates all property and land-based rates/charges into a single property charge. The current Law as it is, sets the modalities for levying and collection of land use charge in Lagos State.
Nonetheless, the implementation and enforcement of the land use charge law has continued to raise issues in the state. The modus operandi of the law has generated controversies over the years and some residents of Lagos are still confused as to what the land use charge is really about.
https://www.amanroyalpartners.com/single-post/2018/04/30/THE-LAND-USE-CHARGE-LAW-OF-LAGOS-STATE-2018
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