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The last hug

Next: Fulani herdsmen, farmers and the rest of us In 2001, the Lagos State government consolidated all property and land-based rates and charges previously applicable under Land Rates, Tenement Rates and Neighbourhood Improvement Charge into a single rate.  Thus, the Land Use Charge as prescribed by the Land Use Charge Law, No 11 of 2001 applicable to landed properties in Lagos State commenced on June 22, 2001. This was done with the dual aim of simplifying the payment of property tax and generating additional revenue for the state through efficient enforcement. However, the land use charge of 2001 was not effective in Lagos State as only a few residents were aware of it and even fewer complied with the provisions. A member of the Lagos State House of Assembly (LSHA), Hon. Gbolahan Yishawu, was reported to have lamented in December 2017 that only about 300,000 out of an estimated 2 million eligible properties pay their land use charge. It was no surprise, therefore, that the LSHA on January 16, 2018 organized a public hearing to intimate the citizens of Lagos on the rationale and details of a new bill to repeal the land use charge law 2001. It was an interactive session during which the House also received inputs from stakeholders from across commercial businesses, religious organizations, NGOs, real estate professionals, and the media, among others. Subsequently, the LSHA passed the Land Use Charge Bill 2017 on Monday, January 29, 2018, and signed into law by Governor Akinwunmi Ambode on Monday, February 5, 2018. This law has effectively consolidated all land based rates and also incorporated several improvements to enable it correct the inadequacies of the previous land use charge law and reflect current economic realities.  The land use charge is now based on the commercial value of a property and valuation will be assessed by professional estate valuers appointed by the state. Valuation will also now be updated every five years. This will bring more fairness to the annual charge rate as a property owner in Ikorodu, for instance, will pay a markedly lower charge than a property owner in Ikoyi where property values are much higher. It also effectively removes any obsolescence in previous charges that were based on outdated valuations, some dating as far back as 2001. Fairness is also further entrenched in the new law with the establishment of an assessment appeal tribunal where people may appeal the decision that their property is chargeable or any perceived overvaluation of their assets. The scope has also been expanded as the elements of property were broadened to include a building; any improvement on land; a parcel of land, whether or not reclaimed, waterlogged or otherwise; a wharf or pier; and leaseholds of up to ten years. Thus, even that which is commonly called “a bare land” will now be charged an annual rate. This is partly designed to encourage the owners to develop such property. The bill provides a delineation of properties exempted from payment. Such properties like registered educational institutions and public or private libraries are now only exempted once they are certified by the commissioner to be non-profit making. Property owned and occupied by a religious body will be exempt if used exclusively as a place of worship or religious education. If used otherwise, they become chargeable. Other exemptions include public cemeteries and burial grounds, all palaces of recognized Obas and Chiefs, and any property specifically exempted by the executive governor of Lagos State. Properties occupied by non-profit making organizations may get only partial relief and not complete exemptions The law also makes provision for self-billing and electronic payment of the land use charge by owners. This is an indication that the government is employing technology to make compliance much easier. To further ease the burden on citizens as well as incentivize prompt payments, reliefs have been included in the bill. Lagos State retirees will get 100% relief (no charge) while factors like the age of a property owner, any physical challenges (or disability), and duration of residency may confer some partial relief. Prompt payments will confer some relief as well. In line with its pledge to carry stakeholders along, the government has kicked off an awareness campaign through multiple communication and media channels to enlighten the populace on the imperative of taxation. In the mix include the print media, television and radio; the internet and social media as well as engagement with key influencers in the state.  In this way, citizens will become fully aware of the details of the new land use charge, understand their obligations and act accordingly. The government is also publicizing the process of paying the new land use charge. To achieve its ultimate goal, enforcement of the law must be vigorous. The incentives and reliefs embedded in the law clearly shows that government intends to employ moral suasion. A successful enlightenment campaign will undoubtedly make enforcement much seamless. When citizens better understand the necessity of the charge and their roles in the scheme of things, it’s easier to get their buy in. Enforcement should be strict nonetheless and will require courteous displays of discipline, diligence and consistency on the part of the agencies of government that will pursue compliance to the provisions of the law. The previous effort through the land use charge law of 2001 was largely ineffective due to several factors.  For one, the general attitude towards taxation has been fraught with indifference and suspicion of government. This is due in part to over-reliance on funding from the federal government from the proceeds of crude oil sales and also a lack of transparency and accountability on the part of governments on the details of state expenditure.  There was also very low public enlightenment on the importance and usefulness of the Lagos land use charge as well as the duties and responsibilities of citizens. The responsibility of tenants versus property owners/landlords generated lots of conflicts, mainly due to ignorance. Enforcement of the policy by government also left a lot to be desired. Land owners continued to receive charges such as ground rent and tenement rate which were consolidated in the land use charge. This was coupled with the poor state of information on property ownership resulting in difficulties in administering charges to owners of properties. The Lagos State government with its declared aspiration to become a megacity as well as grow the state’s economy to become Africa’s third largest faces a monumental task of creating an environment that can trigger the level of productivity required for this growth and development. However, it is a task the government has set itself to accomplish. To achieve this, the government, apart from shaping the context and institutional structure to create a favourable business environment, has also identified the need to close the huge infrastructure gap that exists in the state. The dearth of physical and social infrastructure has continued to make unattainable the level of productivity required to achieve sustainable growth and development. It is in this regard that the Lagos State government is overhauling the tax regime in the state to enthrone efficient taxation as a major revenue source to fund infrastructure development among other initiatives. To its credit, the Lagos State government under Governor Akinwunmi Ambode has since its inception taken on the Lagos infrastructure burden headlong. Notable improvements and projects on Lagos infrastructure include street lighting and construction of lay bys across the state; the Jubilee Bridge that has decongested traffic around the Ajah axis; the reconstruction of the roundabouts on Lekki-Epe Expressway; the AbuleEgba Bridge; the Pen Cinema Bridge; contracts already concluded for the fourth mainland bridge and light rail construction projects; the expansion/reconstruction of International Airport Road currently underway. According to Governor Ambode, Lagos State requires funds in the region of $50 billion to fund its infrastructure gap. The source of revenue remains the monthly allocations from the federation account, capital receipts and Internally Generated Revenue (IGR). The steady growth in the population of Lagos (currently estimated at some 24m), the decline in the funds allocated from the federation and expanding infrastructure gap constrains the government to fashion creative ways to fund its developmental needs. This translates essentially to finding ways to improve IGR which should not, however, impose a heavy burden on the citizens. The Land Use Charge law is a welcome step in this direction, a win-win situation for all. Everyone looks forward to a Lagos that works for its entire people. Obagbemi writes from Lagos.
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Ismail Omipidan

Death, that five letter word, is inevitable. When it calls…, nothing, just nothing can stop it. Otherwise, my mother’s death could have been stopped. After all, she had recovered, waiting to be discharged from the hospital.

By the Wednesday preceding her death, she had expressed her willingness to go “home” on Friday. No one knew she was speaking in parables. But my older brother, AbdulGaniyu Omipidan, reminded her that she needed to rest and must be very okay, before leaving the hospital. She looked at the direction of my brother and said “well, if you are not going with me, I will go alone on Friday.”

My father died 15 years ago. Incidentally, he died on a Friday too. Friday is a special day for Muslims anywhere in the world. And by Friday February 17, 2017, my mother passed.

Death is one event that is certain in everyone’s life. Whether you are rich, poor, boy, girl, man or woman, it will come. And once it is time, you can’t delay it. If the time has not come, you can’t fast-forward it. Forget about those who claim to have the power of life and death. Nothing happens without the permission of God, our Creator.

Twenty years ago, she told some of us that anytime she was sick to the extent that she could no longer go to her shop, we should know that she was close to her grave. My mother was committed to her business. The business community in Otukpo, where she plied her trade for 51 years before her demise knows how passionate, Hajia Lasisi was about her business. She had no Sunday, she has no Saturday. For her, every day was a business day.

When, therefore, in December 2016, we were compelled to take her to the hospital where for the first time in over 30 years, she was admitted into the place, I was scared stiff for the first three days she was in the hospital. But my joy knew no bounds when she was asked to go home.

However, by January we returned her to the hospital. After about a week again, she was out of the hospital. But when we returned her to the hospital in February, she did not return. But like the two previous times, she was also in the hospital for just five days, before she passed. 

My mother was unique in all respect. Call her a Prophetess, you won’t be wrong. There was nothing she said to us or to anyone that did not come to pass.  From the 80s up till her death, she woke up at midnight to pray to God. She did that on a daily basis, just as she kept religiously to the Monday and Thursday voluntary fasting, weekly. Readers who are Muslims will understand better the point I am trying to make.

If I was going on any trip, I would call her. She would pray for me. Once I reached my destination, she was the next person I usually called after speaking to my wife. And every time I called, the first question she asked was “Have you called your wife?” Next, she would say “We give God the Glory for the journey mercies.”

For the first week after her death, I was crying every day. And till date, there is no day I remember her influence in my life that I don’t cry. And I am not too sure, I will ever stop.

My mother, I would have wished you were still alive, especially because you even told me a week to your death that you were not going to leave us now after that hug on your hospital bed. It turned out to be my last hug from you.  Exactly one week after making that promise you left me. You left us. We became orphans. But I take solace in these words of the Holy Prophet (SAW): “What has reached you was never meant to miss you, and what has missed you was never meant to reach you.”

Taking part in lowering you to your final abode was for me a dream come true. You had always said it, that none of us would go before you. To God be the glory. It came to pass.

One incident that will continue to linger on my memory till eternity is your desire to see my younger sister, who had been married for six years, as at 2017, without a child, put to bed before you passed on. You were consistent and firm in your belief that she will put to bed in your lifetime.

You said it repeatedly, “Khadijat a bi omo lo ju mi se. Mi o ba ti omolomo je, o da mi loju wipe Olohun a gbo ebe mi (Khadijat will be delivered of a child in my lifetime. I have never visited evil on anyone’s child, I am certain, God will grant my plea).” Thank God, she did. You said it would happen. It also came to pass. You saw the baby, the second Hibatullah (God’s Gift) in the family. But the baby will only come to know you through pictures.

In spite of your age, and the distance, you travelled all the way by road from Otukpo to Gusau, in Zamfara State for the naming ceremony. You only returned to Otukpo a day to Eid-el-Kabir. And that became the last naming ceremony of any grandchild you will ever attend. O ma se o. That you graced the event was heart-warming for me.

I hope I will one day stop weeping over your demise as I can no longer  continue this tribute because tears is already flowing freely again. Any time I am going to Otukpo, I always have the feeling that I will see you. But I have been there six times since February 17 last year without seeing you.

I will be in Otukpo today again for your first year remembrance prayer. I wish you were still around to serve me my favourite food. Interestingly, my wife has since taken over your role. She bribes me with it whenever necessary.

My mother, Iya Musili, Iya Gbogbo aiye o d’igba. May  Allah continue to grant you and my late father Al-Jannatul Firdaus.


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