Executive Orders

 

LAGOS STATE GOVERNMENT

January 3, 2008

EXECUTIVE ORDER (NO. EO/001/2008)

TO: All Executive Secretaries (Local Government Councils & Local Council Development Areas)

DOUBLE IMPOSITION OF LAND CHARGES

Preamble
There have been several complaints of Local Government officials harassing property owners/occupiers for the payment of Tenement Rates even when they had already paid Land Use Charge as assessed by Government for the same year.

To avoid these incidents, all Tenement Rate Notices issued by your office must henceforth include the following clause:

Section 22 of the Land Use Charge Law No. II of 2001 provides that as from the date Land Use Charge is levied on a property, the provisions of the Tenement Rates Law shall cease to apply to that property.

If you have been assessed to Land Use Charge, you are advised to ignore this notice and pay only the amount indicated on your Land Use Charge Notice.

Note however that this does not affect your liability to pay all arrears of Tenement Rate due and payable to the Local Government Council before your property was assessed to Land Use Charge.

Also, this does not affect properties or persons granted an exemption by the Land Use Charge Law. "

Please ensure immediate and very strict adherence to this Memorandum.

Thank you.

SIGNED

Babatunde Raji Fashola, SAN
Governor of Lagos State

cc:     1. Hon. Commissioner, Finance
         2. Special Adviser, Tax & Revenue
         3. Permanent Secretary, LIRS