Frequently Asked Questions - FAQ

FAQs - FAQ

•The following category of property are exempted from LUC:

1.Property owned and occupied by a religious body and used exclusively as a place of worship or religious education;

2.Public cemeteries and burial grounds;

3.Property used as a registered educational institution certified by the commissioner to be non-profit making;

4.Property used as public library or as a private library certified by the commissioner to be non-profit making;

5.Any property specifically exempted by the Executive Governor by notice published in the State Official Gazette; and

6.All palaces of recognised Obas and Chiefs in the State provided that if any of the exempted property is leased out to private entities for revenue generation, it shall forfeit its exemption status as contemplated under the provisions of this Law.

•Any person who:

1.Refuses or neglects to comply with any provision of this Law when required to do so by the Property Identification Officer or an Assessor;

2.Prevents, hinders, or obstructs any Property Identification Officer or an Assessor in the course of lawful duty; or

3.Removes, damages or destroys a Property Identification plaque on any Property or building,

commits an offence and shall be liable on summary conviction to a maximum fine of two hundred and fifty thousand naira only (₦250,000) or to a maximum term of imprisonment for aperiodod three (3) months or both.

•Any person who:

a)incites another person to refuse to pay LUC; or

b)Incites or assists any person to misrepresent in any way the person’s chargeable property;

commits an offence and shall on summary conviction be liable to a maximum fine of two hundred and fifty thousand naira only (₦250,000) or to a maximum term of imprisonment for a period of three (3) months or both.

The new LUC Law establishes an Assessment Appeal Tribunal (“the Tribunal”) in each division of the State to treat all appeals and resolve any potential disputes.

•Each Tribunal shall consist of:

1.A Chairman who shall be a legal practitioner of not less than 15 years post-call experience;

2.A representative of the Attorney-General;

3.A registered town planner;

4.A registered land surveyor;

5.A registered estate valuer;

6.A representative of the Lagos State Valuation Office;

7.A person with cognate experience in accounting and taxation; and

8.Two (2) persons from the private sector.

•A person may make an appeal to the Tribunal if aggrieved by:

1.A decision that the property which the person owns is a chargeable property, or that the person is liable to pay LUC in respect of such property; or

2.Any calculation of an amount which the person is liable to pay as LUC, and the Tribunal shall make such decision as it deems fit.

•In resolving disputes arising from the provisions of this Law, the parties shall submit to a confidential mediation in an effort to resolve such disputes.

•Where the mediation does not resolve the dispute within 45 working days of the first session or when the mediator declares an impasse, the mediation shall be deemed inconclusive and parties shall be at liberty to resolve their dispute formally at the Tribunal or through any other lawful means.