The Lagos State House of Assembly on 29 th January 2018 , passed a Law to Provide For The Consolidation Of Property And Land Based Charges And Make Provisions For The Levying And Collection Of Land Use Charge In Lagos State; otherwise referred to as the Land Use Charge Law of Lagos State, 2018 (the “LUC Law”). The LUC Law repeals and replaces the Land Use Charge Law, 2001. Similar to the 2001 law, the LUC Law provides for a unified ‘Land Use Charge’ which consolidates all property and land based rates and charges payable under the Land Rates Law, Neighborhood Improvement Charge and all Tenement Rates; and provides that such other rates shall cease to apply to any property on which land use charge has been levied. Unlike the 2001 law, the LUC Law goes a step further to repeal the Land Rates Law and Neighborhood Improvement Charge Law, as well as the Land Use Charge Law, 2001 thereby creating a clearer regulatory framework for land based rates and charges within t