Understanding C of O, Gazette & Deed of Assignment

Navigating land titles in Nigeria can feel like learning a new language. Certificate of Occupancy, Gazette, Deed of Assignment, Governor's Consent — each document carries specific legal weight, and confusing them can cost you millions. This guide explains exactly what each document is, how strong it is, and what you should demand as a buyer.

Certificate of Occupancy (C of O)

A Certificate of Occupancy is the most powerful land title document in Nigeria, issued directly by the State Governor under the Land Use Act of 1978. It grants the holder a statutory right of occupancy for 99 years. A C of O includes the survey plan, the legal description of the land, and the grantee's name. When you see "C of O," it means the state has officially recognised that individual's right to occupy and use that land. This is what every buyer should ultimately aim for on any significant purchase.

Gazette

A Gazette (or Government Gazette) is an official government publication in which land allocations and title grants are formally announced and recorded. In many cases, land allocated by government agencies or local government councils is documented in a gazette before a full C of O is processed. A Gazetted title is considered legitimate but is generally regarded as less final than a C of O. Verify that the gazette number is authentic by checking with the relevant government ministry.

Deed of Assignment

A Deed of Assignment is a legal document transferring the ownership of a property from a seller (assignor) to a buyer (assignee). It is essentially the contract of sale for land or property. However, for a Deed of Assignment to be fully enforceable, it must be registered at the Land Registry, and Governor's Consent must be obtained — this is a requirement under Section 22 of the Land Use Act. A Deed of Assignment without Governor's Consent is technically incomplete and can be challenged. Always budget for the cost of stamping, registration, and consent.

Governor's Consent

Under the Land Use Act, all land in Nigeria is technically vested in the state. This means that every time land changes hands, the state governor must formally consent to the transfer. Governor's Consent is the official endorsement of a Deed of Assignment by the state government, and it converts an unregistered deed into a registered, legally binding title. Without it, a Deed of Assignment carries significant legal risk.

Comparative Strength at a Glance

• 1C of O — Strongest: issued by the governor, 99-year statutory right of occupancy
• 2Registered Deed of Assignment with Governor's Consent — Strong: fully enforceable transfer document
• 3Gazette — Moderate: official but not always fully processed; verify with ministry
• 4Deed of Assignment without Governor's Consent — Weak: incomplete and legally challengeable
• 5Receipt / Agreement — Very weak: no legal protection; always upgrade to a proper title

What to Do If the Title Is Incomplete

If the property you wish to buy has an incomplete title — for example, a Deed of Assignment without Governor's Consent — you can negotiate with the seller to perfect the title before purchase, or factor the perfection cost into your offer price. Perfecting a title typically involves stamping duties, registration fees, and lawyer fees. A good real estate advisory firm can guide you through this process and liaise with the relevant authorities on your behalf.