Rating Administration In Nigeria

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.