Last week, I received a bill from the State which represents a 660 per cent increase on the amount of the previous bill for the same property. Although the copy of the law that I have does not state a commencement date for the law, it is obvious to those who have received a bill that the law commenced with immediate effect. The law provides a formula for determining the land use charge on a property which takes into consideration the area of the land; the market value of the land; the average construction value of medium quality buildings in the neighbourhood; the depreciation rate; the rate of relief (where applicable); and the charge rate. I have read analyses that report that the formula was developed to bring more certainty to the charge on properties liable to pay the land use charge. That would be a laudable objective but of what use is this certainty to a person who cannot afford to pay the charge? The law also provides in Section 10 (2) that the market value of a property will be reviewed every five years and the land value and building value rates may be in line with the rate of inflation. How this all translates in a neighbourhood like Apapa that has seen property values drop and occupancy rates increase due to the neglect of government is best left for discussion on another day. This is in a country where, for at least the past three years, inflation rates have hovered at approximately 16%; the minimum wage has remained static; there have been thousands of job losses, rising unemployment rates; and the purchasing power of ordinary citizens has diminished, yet a group of people supposedly sitting together to promote the interests of the people comes up with ways to crush the people with a quick succession of increases in rates and taxes. We do not need an economics degree to know that this law was ill-conceived and ill-timed. It is either the government is aloof or it is insensitive, neither is good. A government should have policies that encourage the growth and advancement of its citizens. But Lagos State seems hell bent on creating a hostile environment for businesses and citizens. An environment that chokes the life out of budding development. If the drive is to increase internally generated revenue, why is it the citizens who are already struggling to survive who must bear the weight? What the actions of the Lagos State Government (legislature and executive arms) clearly tell us is that our votes do not count. If the Lagos State Government believed in the power of the electorate, there is no way that such a law could be passed months before a general election, by a group of grown-up, sober men and women who were elected to protect the interests of their constituents. The citizens of Lagos can and should see this as a call to action. Such action as would send a clear message to the politicians that they are in position to serve the interests of the people. We can only do this by participating in the electoral process and showing up to cast our votes on election day. There is no “they” in this; “we” must speak with our votes at the next elections. I shall conclude with a quote from Calvin Coolidge (30th President of the United States of America): “A government which lays taxes on the people not required by urgent public necessity and sound public policy is not a protector of liberty, but an instrument of tyranny. It condemns the citizen to servitude. One of the first signs of the breaking down of free government is a disregard by the taxing power of the right of the people to their own property. It makes little difference whether such a condition is brought about through the will of a dictator, through the power of a military force, or through the pressure of an organized minority. The result is the same. Unless the people can enjoy that reasonable security in the possession of their property, which is guaranteed by the Constitution, against unreasonable taxation, freedom is at an end. The common man is restrained and hampered in his ability to secure food and clothing and shelter. His wages are decreased; his hours of labour are lengthened.” What we do at the polls next year will be a testament to how much we value our freedom.]]>

_______________________________________________________________________ LAWBREED NEW WIG SPECIAL OFFER — Give a newly called lawyer a lasting professional gift. Get up to 20% off selected LAWBREED Supreme Court Reports, plus access to My S.C Extra, featuring Supreme Court judgments from 1972 to date. Call/WhatsApp: 08077011741 | 08077011755 | 08077011730 | 08023269613 Email: orders@lawbreed.com | mails@lawbreed.com LAWBREED — Equipping You For Greater Success! _______________________________________________________________________

“Order Justice Omolaye-Ajileye’s Electronic Evidence Books Now” — Essential Guides On Evidence Act, Case Law And Digital Proof

Two leading books on electronic evidence by Hon. Justice Professor Alaba Omolaye-Ajileye, Rtd., PhD, FICMC, are now available for purchase. The publications, Electronic Evidence (Second Edition), With The Evidence Act, 2011 and Compendium Of Cases On Electronic Evidence, Volume II, 2020–2025, provide practical guidance, legal analysis and recent judicial authorities on electronic evidence in Nigeria.Order directly from the author here: https://velvety-cendol-7387ed.netlify.app/ ______________________________________________________________________ Groundbreaking Guide For Lawyers: Adigwe Publishes ‘Artificial Intelligence For Lawyers’ With Free Research eBook As an added bonus, every purchase comes with a FREE ebook titled: “How to use the AI in Legalpedia and Law Pavilion.” Ohio Books Ltd praises the publication, stating: "....this is the only Nigerian book I know of on the topic." How to Order: 📞 Call, Text, or WhatsApp: 08034917063 | 07055285878 📧 Email: benadigwe1@gmail.com 🌎 Website: www.benadigwe.com Ebook Version: Access it directly online at https://selar.com/prv626 Authored by Ben Ijeoma Adigwe Esq., ACiarb (UK), LL.M, Dip. in Artificial Intelligence, Director at the Delta State Ministry of Justice, Asaba, Nigeria.   ______________________________________________________________________ [A MUST HAVE] Evidence Act Demystified With Recent And Contemporary Cases And Materials
“Evidence Act: Complete Annotation” by renowned legal experts Sanni & Etti.
Available now for NGN 40,000 at ASC Publications, 10, Boyle Street, Onikan, Lagos. Beside High Court, TBS. Email publications@ayindesanni.com or WhatsApp +2347056667384. Purchase Link: https://paystack.com/buy/evidence-act-complete-annotation ________________________________________________________________________ “Enhance Legal Practice With Authoritative Reports” — Alexander Payne Offers Comprehensive Law Reports, Spanning Over A Century Of Nigerian Jurisprudence

Interested buyers are encouraged to place their orders and enquiries via: 0704 444 4777, 0704 444 4999, 0818 199 9888 Website: www.alexandernigeria.com

_______________________________________________________________________