Land Use Charge Law, 2012 (No. 41 of 2012) Country/Territory Nigeria Territorial subdivision Oyo Document type Legislation Date 2012 Source FAO, FAOLEX Long titleA 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