Land and Property Taxation on Land and Infrastructural Development in Lagos and Rivers States, Nigeria

Authored by Chukwu Johnkennedy Obinna

Increasing demand for urban and rural infrastructures and dwindling revenue allocations in Nigeria have informed the Lagos State Government to promulgate Land Use Charge Law (2001) as a way of increasing internally-generated revenues through property tax. The Law stipulates a formula for assessing the Charge payable on properties in Lagos State, amongst other provisions. These cannot be said of Rivers State hence the recommendation that the State should harness the Property taxation laws in the State with a bid to generate revenue as is done in Lagos State. The aim of this paper is to determine the role of Land and Property taxation on land and infrastructural development in Lagos and Rivers States. Human society the world over is heavily dependent on land and its resources. It is not an overstatement to say that without land there would be no human existence. This is because it is from land that man gets items very essential for his survival such as food, fuel, clothing, shelter, medication and others [1]. Omotola succinctly puts it thus: Every person requires land for his support, preservation and self-actualization within the general ideals of the society. Land is the foundation of shelter, food and employment. Man lives on land during his life and upon his demise, his remains are kept in it permanently. Even where the remains are cremated, the ashes eventually settle on land. It is therefore crucial to the existence of the individual and the society. It is inseparable from the concept of the society. Man has been aptly described as a land animal.

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