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Blog HomeArticlesGuidesCategoriesMarket WatchNeighbourhoodsBuying & LegalFor Owners
  1. Blog
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  3. Excision, Gazette, and C of O: A Buyer-Friendly Breakdown

Excision, Gazette, and C of O: A Buyer-Friendly Breakdown

Posted on May 2, 2026
By Cabans Editorial
8 mins read

Three terms appear repeatedly in Nigerian property listings and agent conversations — Excision, Gazette, and Certificate of Occupancy (C of O) — and all three are treated as interchangeable by buyers who are not familiar with land law. They are not interchangeable. Each term refers to a different stage of land documentation, and the differences between them carry real implications for what you are actually buying, what risk you are carrying, and how transferable the title will be when you come to sell.

This is a plain-language breakdown of what each term means and what it means in practice for a buyer.

Excision: what it is

Excision is the process by which the state government formally releases a parcel of communal or customary land from government ownership (or from a government acquisition order) and allocates it for private ownership. Under the Land Use Act 1978, all land in Nigeria is vested in the state. Land that was previously held under customary ownership — family land, community land, village land — is technically state land under the Act. Excision is the administrative process by which the government carves out a defined area from that customary holding and acknowledges it as available for private title.

An excised parcel is land that the government has agreed to release. It does not automatically mean a C of O exists. It means the first step in the formalisation process has been completed.

Gazette: what it means

When an excision is approved by the State Government, the approval is published in the State Official Gazette — the government's official record of legal notices and administrative decisions. A gazette entry for a particular parcel or area means the excision has been formally published and is therefore a matter of public record. Buyers and solicitors can verify a gazette by checking the State Government's official gazette publications at the Ministry of Justice or Lands Bureau.

A gazetted excision is a stronger form of evidence than an excision that has been approved but not yet published. The gazette entry creates a traceable public record that the excision exists. However, a gazetted excision alone is still not a title document. It confirms that the land is eligible for the issuance of individual titles but does not itself confer those titles on any specific buyer.

Certificate of Occupancy: the title document

A Certificate of Occupancy is the actual statutory title document that grants an individual or entity the right to occupy and use a specific parcel of land for a term of 99 years. It is issued by the Governor of the State (or the Minister of the FCT for Abuja) and contains: the name of the title holder, the plot number and survey plan reference, the permitted use of the land, the annual ground rent, and conditions of occupancy. The C of O is registered at the State Lands Registry and creates a title that can be sold, mortgaged, and used as security.

A C of O is the strongest private land title available in Nigeria. A transaction involving a C of O-backed property gives a buyer the most legally secure foundation available under Nigerian land law.

The practical risk hierarchy for buyers

Understanding the three terms means understanding the risk levels in the market:

  • C of O title: Highest legal protection. Clear government-issued title, registerable transactions, full mortgage eligibility. Due diligence still required to confirm the C of O is genuine and free from encumbrances — but the title framework is the strongest available.
  • Gazetted excision (no individual C of O issued yet): The land is legitimate and government-recognised, but individual C of O titles have not yet been processed for individual plots. Transactions are documented through Deeds of Assignment. Resale and mortgage use are more restricted than under a full C of O. Due diligence must verify the gazette reference independently.
  • Claimed excision (not yet gazetted): The claim that the land is excised may be legitimate, pending publication, or entirely fabricated. This category carries the highest risk. Verify directly with the State Lands Bureau before any payment.
  • No excision, no C of O (customary/family land): Land sold purely under customary arrangements without government formalisation. Transactions are valid under customary law in some circumstances but carry significant uncertainty for a formal buyer. Title security is low, mortgage eligibility is nil, and resale challenges are high.

How to verify each in practice

For a C of O: request the original certificate, note the C of O number and date of issue, and instruct your solicitor to conduct a formal search at the State Lands Registry confirming the registered title and checking for any registered mortgages or charges. The search takes two to five working days and costs ₦10,000 to ₦30,000 depending on the state.

For a gazetted excision: request the gazette reference number and edition, and verify the gazette publication directly with the Ministry of Justice or the State Government official records. Your solicitor should obtain a certified copy of the relevant gazette entry. Confirm the specific plot you are buying is within the excised area, not adjacent to it.

For any document presented as evidence of excision that cannot be verified through official channels: do not proceed until independent verification is complete. Unverifiable excision claims are one of the most common bases for fraudulent land sales in Nigeria's rapidly developing urban fringes.

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