Daily Law Tips By Onyekachi Umah,Esq. (Tip 125)
“What is Tenement Rate, Who Should Pay and Who Collects”.
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! Hence, an unoccupied property, empty and undeveloped land cannot be charged Tenement Rate in any part of Nigeria. It is only local government authorities across the states and Area Council in Federal Capital Territory covering the location of a property that can demand and collect tenament rates on such property.
My authority: Section 7(5) and 1(f) of the 4th Schedule to the Constitution of the Federal Republic of Nigeria,1999. Also See THE TAXES AND LEVIES (APPROVED LIST OF COLLECTION) ACT and the case of AG Cross Rivers State & ANOR V. Ojuah,Esq (2010) LPELR-9014(CA)).
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