AGRICULTURAL LAND TAXATION AND LOCAL GOVERNMENT FINANCE IN NIGERIA

Abstract

This paper examines the prospects of agricultural land taxation in financing Local Governments in Nigeria. It also considers the influence of such a taxation policy on the use of agricultural lands in the country- Some of the constraints likely to be posed by the customary land tenure systems were also examined. The policy measures suggested for a proper implementation of a viable agricultural land taxation policy in Nigeria include, among others, joint registration of lands as whole units under single family names to reduce continuous reassessment of farmlands resulting from divisions under customary inheritance rules. A token in rem tax of N100.00 (about US $0.75) per hectare per annum based on land area rather than land quality was recommend due to lack of a countrywide cadastral surveys.