State Government cannot Collect Tenement Rates in Nigeria. Daily Law Tips (Tip 282)
By Onyekachi Umah,Esq.
First of all, tenement rate is a tax payable by an occupier of a developed property to a local government authority in charge of the area the developed property is located. The property must be developed and occupied, so tenement rate cannot be paid on an empty or undeveloped land. If the developed property is occupied by a tenant then such tenant must pay for it and not the landlord unless they agreed otherwise. Where a landlord is the one occupying a developed property, such landlord must pay such himself. This is different from Ground Rent, which is payable by landlords for lands whether developed or undeveloped and collectable by either state or local government authorities in charge of the location of such land.
TENEMENT RATES are collected by only local governments authorities in charge of the location of developed property. Both State or Federal government authorities cannot collect tenement rates. Note that state government may also collect a Land Use Charge which a local government authority cannot collect. As at today, the make up/contents of a Land Use Act is not clear and some states have used it as means to charge and collect outrageous taxes.
References;
Sections 1 and 5 as well as the Schedule to the Taxes and Levies (Approved List for Collection) Act, 1998 and the Schedule to the Taxes and Levies (Approved List for Collection) Act, (Amendment) Order 2015. Also Section 7(5), Paragraph 9, Part II of Second Schedule and Paragraph 1(J) of the Fourth Schedule to the Constitution of the Federal Republic of Nigeria, 1999.
#DailyLawTips
#SabiLaw
#LearnNigerianLaws
Feel free to reach the author, ask questions or make inquiries on this topic or any other via info@LearnNigerianLaws.com or onyekachi.umah@gmail.com or +2348037665878.
****************************************************************************************
This work is published under the free legal awareness project of Sabi Law Foundation (www.SabiLaw.org) funded by the law firm of Bezaleel Chambers International (www.BezaleelChambers.com). The writer was not paid or charged any publishing fee. You too can support the legal awareness projects and programs of Sabi Law Foundation by donating to us. Donate here and get our unique appreciation certificate or memento.
DISCLAIMER:
This publication is not a piece of legal advice. The opinion expressed in this publication is that of the author(s) and not necessarily the opinion of our organisation, staff and partners.
PROJECTS:
🛒 Take short courses, get samples/precedents and learn your rights at www.SabiLaw.org
🎯 Publish your legal articles for FREE by sending to: eve@sabilaw.org
🎁 Receive our free Daily Law Tips & other publications via our website and social media accounts or join our free whatsapp group: Daily Law Tips Group 5
KEEP IN TOUCH:
Get updates on all the free legal awareness projects of Sabi Law (#SabiLaw) and its partners, via:
YouTube: SabiLaw
Twitter: @Sabi_Law
Facebook page: SabiLaw
Instagram: @SabiLaw.org_
WhatsApp Group: Free Daily Law Tips Group 5
Telegram Group: Free Daily Law Tips Group
Facebook group: SabiLaw
Email: lisa@sabilaw.org
Website: www.SabiLaw.org
ABOUT US & OUR PARTNERS:
This publication is the initiative of the Sabi Law Foundation (www.SabiLaw.org) funded by the law firm of Bezaleel Chambers International (www.BezaleelChambers.com). Sabi Law Foundation is a Not-For-Profit and Non-Governmental Legal Awareness Organization based in Nigeria. It is the first of its kind and has been promoting free legal awareness since 2010.
DONATION & SPONSORSHIP:
As a registered not-for-profit and non-governmental organisation, Sabi Law Foundation relies on donations and sponsorships to promote free legal awareness across Nigeria and the world. With a vast followership across the globe, your donations will assist us to increase legal awareness, improve access to justice, reduce common legal disputes and crimes in Nigeria. Make your donations to us here or contact us for sponsorship and partnership, via: lisa@SabiLaw.org or +234 903 913 1200.
***********************************************************************************
2 Responses