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LIST OF LAWS OF LAGOS, [ALPHABETICAL]
EDITOR’S NOTE: THIS LAW HAS BEEN REPEALED FIRST BY THE LAND USE CHARGE LAW OF LAGOS STATE, 2018 AND LAND USE
LAND USE CHARGE LAW
ARRANGEMENT OF SECTIONS
1. Land Use Charge
2. Property liable to charge
3. Identification or assessment of a property
4. Persons liable to pay charge
5. Value of annual Charge rate
6. Payment of Charge
7. Properties exempted from payment of Land Use Charge
8. Loss of exemption
9. Land Use Charge Demand Notice
10. Power to appoint Agent
11. Indemnification of Agent
12. Establishment of an Assessment Appeal Tribunal
13. Power of Assessment Appeal Tribunal
14. Appeal against Assessment
15. Conditions of Appeal
16. Land Use Collection Fund
17. The Commissioner for Finance may apply to a Court to
18. Non-compliance with the Law, obstruction of officials and damage to property indemnification plaque s
19. Penalty for inciting a person to refuse to pay Charge
20. Default in payment of the Land Use Charge
21. Regulations prescribing procedure
22. Application of other Laws
23. Interpretations
24. Short title
LAND USE CHARGE LAW
A LAW TO MAKE PROVISION FOR THE CONSOLIDATION OF ALL 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 PROPERTY LAND USE CHARGE, TO MAKE PROVISION FOR THE LEVYING AND COLLECTION OF THE CHARGE AND FOR CONNECTED PURPOSES.
[Commencement] [22nd June 2001]
THE LAGOS STATE HOUSE OF ASSEMBLY enacts as follows:
1. Land Use Charge
(1) Subject to the provisions of this Law, there is imposed a land based charge, to be called Land Use Charge which shall be payable on all real properly situate in the State.
(2) For the purpose of this Law, each Local Government Area in the State will be the collecting authority and it will be the only body empowered to lery 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 or privately-owned houses or tenement for the purpose of levying such rate as may be prescribed under this Law.
LAWS OF LAGOS STATE
LAWS OF THE FEDERAL REPUBLIC OF NIGERIA