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Land Use Charge Law, 2012 (No. 41 of 2012)

Country/Territory
Nigeria
Territorial subdivision
Oyo
Document type
Legislation
Date
2012
Source
FAO, FAOLEX
Long title
A Law to make provisions for the levying and collection of the charges on land and for other matters connected therewith.
Subject
Land & soil
Keyword
Tax/levy Special fund Court/tribunal Legal proceedings/administrative proceedings
Geographical area
Africa, North Atlantic, Western Africa
Abstract

The Law imposes a land-based charge, to be called Land Use Charge, payable on all real property situated in the State and which is not subject to an exemption as specified by this Law. "Real property" includes any land, improvements on land and wharfs or piers. The amount payable as Land Use Charge shall be determined in accordance with the formula set out in the Schedule to this Law. A person liable to pay Land Use Charge shall pay the charge in the manner specified in the Land Use Charge Demand Notice, which the Commissioner shall cause to be issued in each financial year with respect to every chargeable property that has been assessed in accordance with this Law. Moneys collected from tenants shall be recoverable by such tenants from the rent.

Full text
English
Website
www.oyohouseofassembly.org