also required is a lurc meaning that documentary evidence of property must be provided which is often difficult as the majority of land transactions occur informally granting processes for bolucs and lurcs are also lengthy and involve costs for the cadastral survey mapping and registration in the form of taxes levies and fees that most people cannot afford and avoid by deferring regularisation wilson the complexity of land registration procedures can be illustrated by the multiplicity of agencies involved the land use right registration office the tax office the state treasury and the notary s office