Property rating in Nigeria is a major
contribution of knowledge in the area of rating administration in
Nigeria has not been accorded the priority it deserves as an important
item of re venue for local government authorities which rely mainly on
funds from the federation account.
In developed countries of the world,
local government authorities depend to a large extent on the revenue
from property rating to finance their programmers.
Because most local governments are cash
strapped and indigent. They find it almost impossible to function
efficiently most of them have no deeply entrenched viable revenue base.
This thesis proffers solution to the
problems in order to solve the perennial shortage of skilled manpower in
TABLE OF CONTENT
1.2 Background of the study
1.3 Statement of the problem
1.4 Objectives of the study
1.5 Scope of study
1.6 Significance of study
1.7 Limitation of study
2.1 The Development of Rating in Nigeria
2.2 Property Rate and Rating
2.3 The local government and its finance
2.4 Definition of terms
2.5.1 Rate Nairage
2.5.2 Gross Annual value
2.5.3 Net Annual value
3.1 Date sources
3.1.1 Primary sources
3.1.2 Secondary sources
3.2 Determinist of the local government
3.2.1 The urban area of the local government
3.3 The process of Rating in Idemili South Local Government Area.
3.3.1 Meetings with the workers
3.3.2 Recruitment and training of staff
3.4 Psychical inspection
3.5 Record of field work
3.6 Valuation stage
3.7 Provisional valuation list
3.7.1 Objection and final valuation
3.8 Rate collection.
DATA PRESENTATION AND ANALYSIS
4.1 Factors militating against efficiency of property rating in Idemili South local Government Area.
4.2 Immobility and inadequacy of tools
4.3 Lack of proper records
4.4 Lack of adequate material resources
4.5 Non-prosecution of defaulters
4.6 Apathy towards rating
5.1 Summary of Finding
Property Rating is also called local
taxation; it can be described as levies imposed by local governments on
owners or occupiers or users of landed property. In Nigeria the owners
of landed property are taxed while in the United Kingdom the occupiers
The purpose of rating valuation is to
arrive at a figure termed ratable value on which rates are levied upon
the rate payer at so much in the naira in order to defray the expenses
of the local government.
In Nigeria proceeds from property rates
are expected to be used for specific projects like water supply, refuse
disposal, street lighting community halls, roads and markets and
maintenance of infrastructural facilities at local levels.
This thesis aims at reviewing rating administration in Nnobi, in Idemili South local government area in Anambra State.
1.2 BACKGROUND OF THE STUDY
It was difficult not to see the local
government groaning under it liabilities while little or nothing was
coming in from the Federal and State government the fourth Republic took
a turn for the worse for local governments with the zero allocation
syndromes. It behooves local governments; therefore generate their own
revenue to maintain their sustainability.
This study looks into the present system of administration of property rating in local government.
1.3 STATEMENT OF PROBLEM
A study of this nature can be all
encompassing but this particular one seeks to look at all the statements
made in favour and against property rating in Nnobi Idemili South Local
Supporters of the system say administration and implementation has been the bane of its failure.
The unsatisfactory state of affairs is
looked at to improve on this service. The problems I wish to solve in
this research work are:-
i. Personnel problems
ii. Ignorance and landlord’s absenteeism
iii. Lack of adequate materials
iv. Lack of proper records
v. Lack of interest towards Rating
vi. Poor Street naming and housing numbering.
1.4 OBJECTIVES OF THE STUDY
1. To examine the administration machinery in Idemili South Local Government Area.
2. To make comparative analysis of the revenue sources in Idemili South Local Government Area with other local government areas.
3. To evaluate the performance of the rating system and practice, and see if it can be make better.
4. To make recommendations as to better ways of administering property rating.
5. The procedure for the implementation of rating the system.
6. To identify some of the problems that
are militating against effective and efficient property rating in
Idemili South Local Government Area.
1.5 SCOPE OF STUDY
This study is a result of the inspection
of hereditament in three of the fourteen (14) zones in Idemili South
Local Government Area.
For cost and time constrains, a sample
of the three zones covered the fourteen is taken as a guide in the
analysis of the revenue pattern of Idemili south Local Government Area
better machinery has been put in place to collect the rate. As the
dividends of democracy began to reach the people in the form of good
roads, electricity supply, security, etc. the property owners/occupier
are normally compelled to pay their rates.
Without rating administration there will be problems on arriving at a figure termed to be levied on people.
1.6 SIGNIFICANCE OF THE STUDY
This study will highlight grounds for reforms in current property rating administration system in the state.
It will also advice on how to make the system and practices of property rating in Idemili south Local Government Area.
More effective and efficient and
eliminate the current dependence on Federal Allocation which these days
are unreliable and insufficient.
Idemili South local Government Authority
in particular and other local government departments charged with
rating administration responsibility are equally to benefit from this
The study is however subjected to some
limitation which could make it not to be exhausted such limitation
include the researcher inability to interview some principle site
engineers and field worker whose contribution could have been of grate
It is also limited to time and material resources.