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. Download the Land Use Charge Law here 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 infra