LAGOS STATE LAND USE CHARGE LAW, 2020

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LIST OF LAWS OF LAGOS, [ALPHABETICAL]  

ARRANGEMENT OF SECTIONS

1.     Interpretation

2.     Land Use Charge

3.     Property Liable to be Charged

4.     Identification or assessment of a Property

5.     Classification of Property

6.     Persons Liable to Pay Land Use Charge.

7.     Annual Land Use Charge Rate

8.     Chargeable Fee.

9.     Power to Grant Concession

10.    Payment of Land Use Charge.

11.    Properties Exempted or Granted Partial Relief from Payment of Land Use Charge.

12.    Loss of Exemption.

13.    Land Use Charge Demand Notice.

t4.    Power to Appoint Agent.

15.    Indemnification of Agent.

16.    Establishment of an Assessment Appeal Tribunal.

17.    Tenure of Office of Members of the Tribunal.

18.    Remuneration and Allowances.

19.    Powers of the Assessment Appeal Tribunal.

20.    Alternative Dispute Resolution/Mediation Process.

21.    Appeal Against Assessment.

22.    Conditions of Appeal.

23.    Land Use Charge Collection Fund.

24.    Application to Court. 

25.    Non-compliance with the Law.

26.    Penalty for Inciting a Person to Refuse to Pay Charge

27.    Default in Payment of the Land Use Charge.

28.    Power to Make Regulations.

29.    Application of Other Laws.

30.    Repeals.

31.    Savings.

32.    Citation and Commencement.

SCHEDULE – ANNUAL CHARGE RATES NOTICE, 2020

LAND USE CHARGE LAW 2020

A Law To Make Provisions 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 Provisions For The Levying And Collection Of The Charge And For Connected Purposes.

[Commencement                                                 (25^th May 2020)]

THE LAGOS STATE HOUSE OF ASSEMBLY enacts as follows:

1.     Interpretation

In this Law unless the context otherwise requires –

“Assessment Appeal Tribunal” means the Assessment Appeal Tribunal established under Section 16 of this Law;

“Authorised Person” means Property Identification Officers, Valuation officers, qualified assessors, certified professionals or firms;

“Building” includes anything constructed, placed on, in, over or under 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 a property payable under this Law;

“Chargeable person” means any person liable to pay Land Use Charge on a chargeable property or appointed successors-in-title, assigns, executors and administrators;

“Chargeable property” means any property in respect of which Land Use Charge is Payable;

“Commissioner” means Commissioner for Finance, or any member of the State Executive Council charged with the responsibility for Finance;

“Designated Bank” means a company carrying out banking activities as provided for under the Law and listed as a bank that may collect on behalf of the Government, any Land Use Charge payable under this Law;

“Exempted propert5l” means any property of a class described under Section 11 of this Law;

“Financial year” means any period of twelve (12) calendar months beginning from January 1 and ending December 31;

“Governor” means the Governor of Lagos State;

“Local Government Areas” includes Local Council Development Areas;

“Improvement to property” means 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;

“Ministry” means Ministry of Finance;

“‘Net Land Use Charge” means the actual amount of Land Use Charge collected and deposited with respect to the properties in a Local Government Area, less the cost of collecting that charge and less fees payable to designated banks for the deposit or withdrawal of Land Use Charge payments;

“Occupier” in relation to a property, shall include any person in actual occupation of the whole or part of such property paying rent, but does not include a lodger;

“Owner” in relation to any property includes an occupier with a lease of at least ten (10) years or any person for the time being receiving proceeds on the property in connection with which the word is use4 whether on own 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 directly from the State, whether under lease, license or otherwise;

“Partial Relief” means a reduction of the total amount of Land Use Charge to be paid on a property;

“Pensioner” includes all retirees from Federal, State, Local Government Areas and Private Organisations domiciled in the State or any person who has attained the age of sixty (60) years and has ceased to be actively engaged in any activity or business for remuneration;

“Receiver” means any person or company appointed by the Commissioner to recover outstanding taxes, penalties and administrative charges under the provisions of this Law;

“Real property” includes –

        (i)     a parcel of land;

        (ii)    an improvement on, above or under land;

        (iii)    a parcel of land and improvement; or

        (iv)   a wharf or pier.

“Land use charge” includes all property and Land Based Rates and Charges payable under the Land Rates Law, the Neighbourhood Improvement Charge Law and the Tenement Rates Law;

“State” means Lagos State of Nigeria;

“Structure” means a building or other thing erected, placed in, on, over or under land whether or not it is affixed to the land; and

“Third Party” includes a person in beneficial occupation of a property, with or without pecuniary interest.

LAWS OF LAGOS STATE

LAWS OF THE FEDERAL REPUBLIC OF NIGERIA