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

Oni, A. O. (2009) An estate valuer's assessment of the Lagos state land use charge law 2001. Journal of public administration and policy research, 1 (7). pp. 125-132.

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Abstract

Increasing demand for prov1s1on 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.

Item Type: Article
Uncontrolled Keywords: Landlord, land use charge, property tax, property value, tax law, tenant, Lagos state.
Subjects: H Social Sciences > HD Industries. Land use. Labor
T Technology > TA Engineering (General). Civil engineering (General)
T Technology > TH Building construction
Divisions: Faculty of Engineering, Science and Mathematics > School of Civil Engineering and the Environment
Depositing User: Mrs Patricia Nwokealisi
Date Deposited: 27 Mar 2014 01:37
Last Modified: 27 Mar 2014 01:37
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/2292

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