Legal Dilemmas

By Ehiwe O. Sam Esq. The Lagos State House of Assembly on January 28, 2018 passed the Lagos State Land Use Charge Bill into law. This law which was recently assented to by the state Governor repeals and replaces the Land Use Charge Law, 2001. The new law introduces a number of changes to swathe the loopholes that were in the former law. The major and most pronounced change in the law is that the Land Use Charge Formula (LUC) now ensures that assessments are based on the market and commercial value of the property and not the rental value. Also, unlike what obtained under the old law where cemeteries, whether public or private were exempted, under the new law; only public cemeteries are exempted. The implication is that owners of private cemeteries would be required to pay the charge. Public and private libraries are exempted under the new law, however for the private libraries, the owners must show that the libraries are not for profit-making, and this must be certif