1. Submission of application (with attached documents) in Land Services Directorate.

2. Vetting and compilation for charting:

3. Private lands: Surveyor – General’s Office.

4. State lands; confirmation against revocation of statutory right of occupancy (SRO), Land Services.

5. Assessment for consent charges; based on location and application fair market value (FMV) compiled and published in Lagos State Official Gazette No.10 vol.48 dated 5th February, 2015. Aggregate is 3% broken down as follows, excluding NIC.

6. Consent fee at 1.5% of assessed value.

7. Capital Gains Tax (CGT) at 0.5% of assessed value.

8. Stamp duty at 0.5% of assessed value.

9. Registration fee at 0.5% of assessed value.

10. Neighbourhood Improvement Charges (NIC), (for private and excised lands) assessed at size of land X 2/m2 X number of years of relevant title.

11. For mortgage transactions, assessment is as follows: based on mortgage loan.

12. Consent fee @2,500 /N1,000,000.00. That is 0.25%

13. Registration fee @5,000/N1,000,000.00. That is 0.5%

14. For gift transactions, beneficiaries/applicants are exempted from payment of CGT

15. For consent applications, except mortgages, the Directorate may call for joint site inspection.

16. Tax assessment; LIRS (Lands)

17. Payment for consent charges(Banks)

18. Confirmation of receipts and submission for onward execution of deeds/instruments of transfer

19. Movement of files to delegated Commissioners, en-route Permanent Secretary(Lands) 20. Executed deeds / instruments forwarded back to Lands Bureau

21. Movement of files to Lands Registry Directorate (LRD) from Land Services

22. Stamping of Deeds, LIRS (Lands), payments clearance including tax.

23. Registration(LRD): verification by Quality Control Unit (LRD); verification of root of title (LRD)

24. Registered deeds/instruments forwarded back to Land Services

25. Preparation and issuance of letter conveying approval of consent application (DLS).

26. Release of registered deeds/instruments; Consent Registry, Land Services

Process for Governor’s Consent to Subsequent Transaction on Land

Process for Governor’s Consent to Subsequent Transaction on Land