Abstract
The collapse of the global oil prices has compelled the various States and Local Governments Of Nigeria to seek alternative sources of revenue to augment the dwindling revenue allocations from the Federal Government. Land has been identified as the alternative source of revenue. Such revenue will come as direct income or tax revenue. The fund-based taxes include among others tenement rates, land use charge, capital gain tax (CGT), ground rent, probate taxes, severance taxes, development levy and other planning charges. To harness land-based revenue, such data as location, size, value, ownership, tenure, and other attributes of every parcel of land must be readily available; unfortunately, data on most parcels of land in Enugu State have not been recorded, Land administration aided by cadastral surveys and land registration is essential for Enugu State to take full advantage of the revenue potentials of its 7,161 km' of land. Cadastral surveys are expensive and may not be immediately affordable by the State. As an interim measure, the State should attract skilled valuers into their Lands Department to make the best of the limited data in the implementation of the proposed land use charge law. A suitable administrative structure for the land use charge valuation survey of the State has been recommended. This will help Enugu State to successfully implement the land use charge law, improve the State's revenue while awaiting the execution of a State-wide cadastral survey for a modernised land administration system which wilI yield an even bigger revenue for the State.
Key Words: Land Management. Revenue Generation, Tool, Enugu State
