LAGOS STATE LAND USE REFORM CHARGE LAW 2018

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LIST OF LAWS OF LAGOS, [ALPHABETICAL]  

GOVERNMENT LAW, LAW OF LAGOS STATE

LAND USE REFORM CHARGE LAW, 2018

ARRANGEMENT OF SECTIONS

1.       Interpretation

2.       Land Use Charge

3.       Power to Delegate levying and collection of Tenement Rates

4.       Property Liable to Charge

5.       Identification of Assessment of a Property

6.       Appointment of Consultants

7.       Registration of Valuers and Consultants

8.       Power to Enter

9.       Persons Liable To Pay Charge

10.     Value of Land Use Charge

11.     Payment of Charge

12.     Properties Exempted from Payment of Land Use Charge

13.     Forfeiture of Exemption

14.     Land Use Charge Demand Notice

15.     Power to Appoint Agent(s)

16.     Indemnification of Agent

17.     Establishment and Composition of Assessment Appeal Tribunal

18.     Quorum

19.     Tenure of Office of Members

20.     Proceedings

21.     Remuneration und Allowances

22.     Cessation of Office of Members

23.     Powers of the Assessment Appeal Tribunal

24.     Appeal against Assessment

25.     Mediation Process

26.     Conditions of Appeal

27.     Land Use Charge Collection Fund

28.     Recovery of Land Use Charge

29.     Offences and Penalties

30.     Penalty for Inciting a Person to Refuse to Pay Land Use Charge

31.     Default in Payment of Land Use Charge

32.     Failure to Remit Land Use/Charge

33.     Power to Co-opt

34.     Power to Make Regulations

35.     Application of other Laws

36.     Repeal and Savings

37.     Citation and Commencement

LAND USE REFORM CHARGE LAW, 2018

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 AND FOR CONNECTED PURPOSES.

[Commencement]

THE LAGOS STATE HOUSE OF ASSEMBLY enacts as follows:

1.      Interpretation

In this Law –

“Annual Charge Rate” means the percentage of the assessed value of the Property over a period of twelve (12) months;

“Assessment Appeal Tribunal(s)” means the Assessment Appeal Tribunal(s) established under Section 17 of this Law;

“Building” includes any improvement or anything constructed, placed on, or over land but does not include a highway, 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 the person’s successors-in-title, assigns, legal representatives, executors or 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 of such other member of the State Executive Council for the time being in charge of Finance;

“Designated Bank” means a financial institution licensed by the Central Bank of Nigeria to carry out banking activities as provided for under the provisions of this Law and listed as a bank that may collect on behalf of the Government any Land Use Charge payable under this Law;

“Exempted Property” means any Property of a class described under Section 12;

“Financial Year” means a period of twelve (12) months beginning from the 1st of January and ending on the 31st of December;

“Governor” means the Governor of Lagos State;

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

“House” means Lagos State House of Assembly;

“Improvement to Property” includes 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 Rates Law, the Neighbourhood Improvement Charge Law and Tenement Rates as may now be computed on the basis of the Schedule to this Law;

“Local Government Area” includes Local Council Development Area;

“Lodger” means a person who is given occupation of part of a house in return for rent where the premises remain under the control of the Owner. A Lodger normally has a mere “License” rather than a tenancy;

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

“Occupier” in relation to a Property, shall include a person whether lawfully or unlawfully in actual occupation of the whole or part of such Property and 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 but does not include a lodger;

“Owner” in relation to any Property shall include the person for the time being receiving the proceeds in connection with which the word is used, whether on the owner’s 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 State whether under lease, license 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; a wharf or pier; and

(v)     leasehold of up to ten (10) years;

“Pensioner” means a person who retires from a pensionable office in the State;

“State” means Lagos State of Nigeria;

“Structure” includes a building or any other thing erected or placed on land whether or not it is affixed to the land, and “Tenement Rate” means a tax charge on a rented property payable to a Local Government Area,

LAWS OF LAGOS STATE

LAWS OF THE FEDERAL REPUBLIC OF NIGERIA