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Articles

CJRBE: Vol. 6 No.1, June, 2018

Administration of Land use Charge in Lagos State, Nigeria

  • Adebayo Michael Adedayo & Arimoro Theresa A
Submitted
June 20, 2018
Published
2018-06-20

Abstract

The Land Use Charge Law of Lagos State was enacted in year 2001 with a view to increasing the State’s internally generated revenue as a result of the dwindling federal government allocations and the need to meet increasing demand for the provision of infrastructures. Since its inception, the enactment of the law has generated diverse controversies. Hence, this research is aimed at assessing the administration of land use charge law in Lagos State. Data collection for the study was through structured questionnaires administered on one hundred and eighty randomly selected Estate Surveying and valuation firms operating within Lagos metropolis, and the results were presented using factor analysis and descriptive statistics of mean score and ranking. Findings revealed that the inherent problems associated with the administration of the land use charge include the method of assessment, payment of charges by Estate Surveyors & Valuers and penalty. This is evidenced by a mean score of 4.6200, 4.4667, and 4.3467 thereby ranking 1st, 2nd and 3rd respectively. It is concluded that the law should be amended to make annual return the basis of assessment.