Land Use Charge Law, 2012 (No. 41 of 2012) Pays/Territoire Nigéria Sous-division territoriale Oyo Type du document Législation Date 2012 Source FAO, FAOLEX Titre completA Law to make provisions for the levying and collection of the charges on land and for other matters connected therewith. Sujet Terre et sols Mot clé Taxe/impôt Fonds spécial Cour/tribunaux Procédures judiciaires/procédures administratives Aire géographique Afrique, Atlantique Nord, Afrique de l'Ouest Résumé 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. Texte intégral Anglais Site web www.oyohouseofassembly.org