What is Tenement Rate, Who Should Pay and Who Collects.
By Onyekachi Umah,Esq.
(Tip 125)
TENEMENT RATE is simply a pre-determined fee/tax charged and collected by a local government authority on a developed and occupied property. It is expected to be paid by the occupier of a property within a given time. In the case of a rented apartment, it is the tenant that should pay! However, a landlord and his tenant may agree otherwise.
Hence, an unoccupied property, or an undeveloped land cannot be charged Tenement Rate in any part of Nigeria. It is only a local government authority in a state and an Area Council in the Federal Capital Territory covering the location of a property that can demand and collect tenement rates on such property. Hence, State Governments and the Federal Government cannot demand and collect tenement rate in any part of Nigeria.Click to read more on tenement rates in Nigeria.
References:
1. Section 7(5) and 1(f) of the 4th Schedule to the Constitution of the Federal Republic of Nigeria,1999.
2. THE TAXES AND LEVIES (APPROVED LIST OF COLLECTION) ACT
3. The case of AG Cross Rivers State & ANOR V. Ojuah,Esq (2010) LPELR-9014(CA)).
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