The recent uproar arising from the amended Land Use Charge of Lagos State has attracted my attention as most of our clients have been calling to ask for clarification and professional guidance. My concern is not only about the methodology and principles of arriving at the Charges being levied to occupiers and owners of properties, this aspect is being questioned by the Nigerian Institution of Estate Surveyors and Valuers of which we are certified members. My concern has been on the penalty for nonpayment. A Landlord who owns a tenanted apartment will derive money to pay for the Land Use Charge of his property from the rent realized from the tenanted property.   If you consider the penalty clause for non-payment on time: If you don't pay after 3months an increment of 125% of the value of the bill, by six months 150% of the bill, then if you do not pay for the year it doubles to 200% of the bill. This is really laughable! really! When you consider this penalty vis-a-vis t