According to the state's Commissioner for Finance, Dr Mustapha Akinkunmi, land owners have been mandated to pay this charge, not tenants.

"It is the landlords that are expected to pay the charge. They can have agreements with their tenants, but from the government's perspective, it is the landlord that the law recognises in paying the Land Use Charge," he said.

Speaking during a news conference in Ikeja, Akinkunmi said land owners have to pay this charge because of a reduction in the Land Use Charge contribution to the state's Internally Generated Revenue.

"We expect to do better in 2016; you all know that the overheads of the state has increased in terms of Social Services, so we expect to do better this year," he said.

The commissioner urged land owners to pay their fees within 30 calender days or face persecution.