Rating Administration In Nigeria

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.

Chapter One

1.1 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.

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 Government Area.
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 study.

1.7 LIMITATIONS OF STUDY
The cost of carrying out a study over a larger area was a major limitation to this study.
Even though the researcher had undertaken filed studies of three zones, access to the others would have been possible if the funds were available.

Table of Contents

Title Page
Certification Page
Dedication
Abstract
Table Of Content

Chapter One
1.1 Introduction

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

Chapter Two
2.0 Literature Review

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
Reference

Chapter Three
3.0 Research Methodology

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
3.3.3 Enumeration
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.

Chapter Four
4.0 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

Chapter Five
5.1 Summary Of Finding

5.2 Recommendation
5.3 Conclusion
Questionnaire
Bibliography

Research Guidelines

The Title Page should be the first section of your project “Rating Administration In Nigeria”, providing essential details like the project title, your name, your supervisor’s name, the institution, and the submission date. After that, the Abstract offers a brief summary of your project, touching on its purpose, methods, results, and conclusions in 150-300 words. The Acknowledgments section is where you can thank those who supported your research, such as your supervisor, peers, or organizations that provided resources.

Next, the Table of Contents organizes the Rating Administration In Nigeria by listing its chapters and sections, along with page numbers for easy reference. The List of Figures and List of Tables help guide readers to specific visual elements like graphs, charts, or tables included in the document. There should also be an Abbreviations and Glossary section to explain any specialized terms or acronyms, making the content clearer to readers unfamiliar with the technical language.

The main body of the Rating Administration In Nigeria should start with the Introduction, which provides background information, outlines the research problem, states your objectives, and gives a brief overview of your research methods. Following that, the Literature Review offers an in-depth look at previous research relevant to your project, identifying gaps your study aims to address. The Methodology section then explains the research design, tools, and data collection methods you used to conduct the project and analyze the data.

In the Results and Discussion section, you present your findings and discuss them in relation to the Rating Administration In Nigeria research questions or objectives, often using tables or charts to help explain the data. The Conclusion summarizes the key results, discusses their implications, and suggests possible directions for future research. You may also include recommendations based on your findings, offering practical advice for improvements or applications. Finally, the Rating Administration In Nigeria project should include a References or Bibliography section to list all the sources you cited, as well as Appendices for any additional material. A Statement of Originality is often included to confirm the authenticity of your work