What is the difference between a Certificate of Occupancy (C of O) and Governor’s Consent in Nigeria?

Key Summary

A Certificate of Occupancy (C of O) is the very first official land document issued by the state government conferring a 99-year leasehold on unencumbered land. When that land is subsequently resold or transferred, the new transaction must receive Governor’s Consent to become legally valid.

### Understanding Nigerian Land Titles In Nigeria, under the **Land Use Act of 1978**, all land in a state is vested in the State Governor to hold in trust for the citizens. #### 1. What is a Certificate of Occupancy (C of O)? * **Issued Once:** A C of O can only be granted **once** on a parcel of virgin or freshly excised land. * **Duration:** It legally leases the land to the named individual or corporate body for a term of 99 years. * **First Ownership Record:** It proves that the state government recognized the original titled owner. #### 2. What is Governor’s Consent? * **Subsequent Transfers:** Once a parcel with a C of O is sold, mortgaged, or transferred, the government will **not** issue a second C of O. Instead, the Governor must give their official signature ("Consent") approving the transaction. * **Deed of Assignment:** The buyer prepares a Deed of Assignment, pays the assessed stamp duties, capital gains tax, and registration fees at the Lands Registry, after which the Governor's Consent is stamped on the deed. > **Key Rule of Thumb:** If you are buying land from someone who is not the original recipient of the C of O, make sure their Deed has a **valid Governor’s Consent** or can be consented immediately upon purchase.