RATING ADMINISTRATION IN NIGERIA A CASE STUDY OF NNOBI IN IDEMILI SOUTH LOCAL GOVERNMENT AREA IN ANAMBRA STATE
ABSTRACT
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 rating administration.
TABLE OF CONTENT
CHAPTER ONE
1.1Â Â Â Â Â Â Â Â Â Â Â Â Â Â Introduction
1.2Â Â Â Â Â Â Â Â Â Â Â Â Â Â Background of the study
1.3Â Â Â Â Â Â Â Â Â Â Â Â Â Â Statement of the problem
1.4Â Â Â Â Â Â Â Â Â Â Â Â Â Â Objectives of the study
1.5Â Â Â Â Â Â Â Â Â Â Â Â Â Â Scope of study
1.6Â Â Â Â Â Â Â Â Â Â Â Â Â Â Significance of study
1.7Â Â Â Â Â Â Â Â Â Â Â Â Â Â Limitation of study
CHAPTER TWO
LITERATURE REVIEW Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
2.1Â Â Â Â Â Â Â Â Â Â Â Â Â Â The Development of Rating in Nigeria
2.2Â Â Â Â Â Â Â Â Â Â Â Â Â Â Property Rate and Rating
2.3Â Â Â Â Â Â Â Â Â Â Â Â Â Â The local government and its finance
2.4              Definition of terms
2.5.1Â Â Â Â Â Â Â Â Rate Nairage
2.5.2Â Â Â Â Â Â Â Â Gross Annual value
2.5.3Â Â Â Â Â Â Â Â Net Annual value
Reference
CHAPTER THREE Â Â Â Â Â Â Â Â Â Â Â
RESEARCH METHODOLOGYÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
3.1Â Â Â Â Â Â Â Â Â Â Â Â Â Â Date sources
3.1.1Â Â Â Â Â Â Â Â Primary sources
3.1.2Â Â Â Â Â Â Â Â Secondary sources
3.2Â Â Â Â Â Â Â Â Â Â Â Â Â Â Determinist of the local government
3.2.1Â Â Â Â Â Â Â Â The urban area of the local government
3.3Â Â Â Â Â Â Â Â Â Â Â Â Â Â The process of Rating in Idemili South
Local Government Area.
3.3.1Â Â Â Â Â Â Â Â Meetings with the workers
3.3.2Â Â Â Â Â Â Â Â Recruitment and training of staff
3.3.3Â Â Â Â Â Â Â Â Enumeration
3.4Â Â Â Â Â Â Â Â Â Â Â Â Â Â Psychical inspection
3.5Â Â Â Â Â Â Â Â Â Â Â Â Â Â Record of field work
3.6Â Â Â Â Â Â Â Â Â Â Â Â Â Â Valuation stage
3.7Â Â Â Â Â Â Â Â Â Â Â Â Â Â Provisional valuation list
3.7.1Â Â Â Â Â Â Â Â Objection and final valuation
3.8Â Â Â Â Â Â Â Â Â Â Â Â Â Â Rate collection.
CHAPTER FOURÂ
DATA PRESENTATION AND ANALYSIS Â Â Â Â Â
4.1Â Â Â Â Â Â Â Â Â Â Â Â Â Â Factors militating against efficiency of property
rating in Idemili South local Government Area.
4.2Â Â Â Â Â Â Â Â Â Â Â Â Â Â Immobility and inadequacy of tools
4.3Â Â Â Â Â Â Â Â Â Â Â Â Â Â Lack of proper records
4.4Â Â Â Â Â Â Â Â Â Â Â Â Â Â Lack of adequate material resources
4.5Â Â Â Â Â Â Â Â Â Â Â Â Â Â Non-prosecution of defaulters
4.6Â Â Â Â Â Â Â Â Â Â Â Â Â Â Apathy towards rating
CHAPTER FIVE
5.1Â Â Â Â Â Â Â Â Â Â Â Â Â Â Summary of Finding
5.2Â Â Â Â Â Â Â Â Â Â Â Â Â Â Recommendation
5.3Â Â Â Â Â Â Â Â Â Â Â Â Â Â Conclusion
Questionnaire
Bibliography
CHAPTER ONE
1.1Â Â Â Â Â Â Â Â Â Â Â Â Â Â INTRODUCTION
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 are taxed.
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.
