An estate valuer’s assessment of the Lagos state land use charge law 2001

Abstract

Increasing demand for provision of urban and rural infrastructures and other expenditures have dictated
governments at all levels and world over to raise funds through taxation. In Nigeria, Lagos State Government
passed into law land use charge on properties within its territory to increase internally generated funds. This
paper assessed the provisions of the law and determined the effects on stakeholders. In doing so, a process of
inferences, interviews and evaluation of the law were carried out. The study found great disadvantages of the
law, and recommended appropriate basis to determine fair and equitable charge.