THE CONTROVERSIAL LAGOS PROPERTY TAX- THE FLIP SIDE OF THE COIN
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Journal of Private & Property Law
This paper is written against this background, to present possible opposing arguments from the taxpayers' perspective to some of the issues involved in the LUCL. The paper identifies and discusses some of the flaws in the policy and letters of the law and their legal consequences. The paper calls on the Lagos State Government to quit its quick fix approach of reducing the rate of LUC in deference to the Organised Private Sector (OPS) . Rather, a comprehensive reform of the tax through the appropriate constitutional framework should be undertaken in order to build a meaningful broad-based consensus involving, as much as possible, all the stakeholders. The remaining portion of the paper is divided into five parts. Part one provides a highlight of the LUCL. Part two is devoted to the examination of the constitutionality of the LUCL and the delegation of the function of assessment by the local government councils to the Lagos State Government. Part three treats some specific aberrations in the administration of the tax even if the validity of the LUCL is assumed. Part four discusses certain developments that have occurred since the introduction of the LUC and some allied matters and concluded in part five with recommendations.
THE CONTROVERSIAL LAGOS PROPERTY TAX
Sanni, A.O. (2003) "THE CONTROVERSIAL LAGOS PROPERTY TAX- THE FLIP SIDE OF THE COIN" 23, 71-92.Journal of Private & Property Law.