A COMPARATIVE ANALYSIS OF LAND USE CHARGE LAWS IN ANAMBRA, EDO, LAGOS AND ENUGU STATES, NIGERIA
This study was undertaken to identify and compare the provisions of the Anambra, Edo, Lagos and Enugu States Property and Land Use Charge laws based on the provisions of Land and Property Tax: A policy Guide of the United Nations Human Settlements Programme (UN-HABITAT) 2011. The Chi Square test was employed to determine their differences and similarities. The study discovered that there is no significant difference between the provisions of the States’ property tax laws. Again, some of the States did not provide the basis for assessment of the tax, this shows that the tax systems are not transparent. Also not provided are information on the skills and training of tax assessors and the cycle for updating taxable values, among others. The study recommended that, the provisions of the tax laws should be reviewed to indicate the basis of allocation of the tax burden to tax payers since a transparent tax assessment system enhances public acceptability of the tax. The tax laws should also recognize estate surveyors and valuers as expert tax assessors since they are the professionals involved in valuation for property taxation. They should also be included as members of the tax assessment appeal panel so as to create a transparent assessment system. They should also be involved in the making of property tax laws in Nigeria.