PERFORMANCE EVALUATION OF LAND CHARGE ADMINISTRATION IN KWARA STATE, NIGERIA

Abstract

The study evaluates the performance of land charge administration in Kwara State, Nigeria. The target populations for the study were public officer, practicing Estate Surveyor and Valuer and property owners. The sampling frame of the study, particularly, property owners in selected areas of the - local governments was 12,829. The sample size of the study area was derived by a means of sample size reduction formulae by Yamane which resulted into 274 for Asa LGA, Ilorin-East LGA is 326, Ilorin-South LGA 314 and Ilorin-West LGA is 382 with a total sample size of 1,296. Structured questionnaires were distributed to respondents with the following questionnaires retrieved; Asa-164, Ilorin-East-283, Ilorin-South- 198 and Ilorin-West-327 with a total of 972 (75% collection rate). Data retrieved were analysed using descriptive statistics (frequency distribution, trend analysis, collection ratio and weighted mean score) and inferential statistics (Paired sample T test and Factor analysis). The study revealed that the expected revenue in eight years is bogus which resulted to low collection when compared to the actual, the remaining two years that attained the international best practice that was due to fair expected revenue budget. The major factors that are responsible for uncollected land charge in the study area are failures of government to use tax proceed for visible project, lack of political will, provision for penalty for delay in payment, poverty rate of tax payer, delegation of power from tier of government among others. Factor analysis reduced the variables responsible for uncollected land charge into four factors - government responsibility on land charge policy, general condition of property, legal frame work and socio-economic status of tax payers. The results of the analysis indicate that the t-value = 4.001, signifies a statistically significance difference between the means of the two variables at 95% confidence interval. Since the resulting p-value of 0.003 is less than 0.05, we there by reject null hypothesis and conclude that there is a significant difference between the expected (approved budget) and the realized (actual collected) land charge in the study. The study therefore recommends that Government should address the major factors that contribute to the uncollected land charge, such as failures of government to use tax proceed for visible project, lack of political will, provision for penalty for delay in payment, poverty rate of tax payer, delegation of power from tier of government, among others. This will improve the land charge collection in the state.