Taxation of Property in Lagos State: An Appraisal
Obafemi Awolowo University Law Journal Volume 2 No. 1 2018
21 Pages Posted: 31 Mar 2021
Date Written: August 1, 2018
To remedy the infrastructural and administrative deficits in Nigeria, the government requires more revenue. In recognition of the need for additional and sustainable income, the Lagos State House of Assembly passed the Land Use Charge Law in January 2018 (LUCL 2018) which repeals and replaces the Land Use Charge Law 2001. It increases the rates payable on all property situated in Lagos State and aims to block loopholes in the previous law. This paper analyses the LUCL 2018, highlighting changes introduced in the law. It also examines the legality of the LUCL 2018 and finally concludes that although the Constitution empowers the State to impose property tax, the responsibility to assess and collect LUC is vested on the Local Government Councils (LGC). This paper then recommends that for the sake of true federalism, the LGC should be allowed and supported to assess and collect LUC. Besides, they also need funds to perform their responsibilities.
Keywords: Property Tax, Land Use Charge, Lagos, Nigeria
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