Any other judgment delivered by any High Court in FCt on tenement rates collection contrary to the position of the Appeal Court in Afdin Ventures Ltd & 2 Others Vs Chairman Abuja Municipal Area The Abuja Municipal Area Council(AMAC), in exercise of their powers under the 1999 Constitution of the Federal Republic of Nigeria, (as amended), passed the Tenement Rate Collection Bye-Law (No. 22) (“TRCB”) 2014 for the levying and collection of tenement rates. The Tenement Rate is a critical source of revenue for Local Governments. However in Lagos, the State Government usurped the powers of the LGAs to demand and collect Tenement Rates, by promulgating the Land Use Charge through it’s House of Assembly. On 12 April 2018, the High Court of the Federal Capital Territory (the Court), Abuja held that the collection of Tenement Rates by all the Area Councils in the Federal Capital Territory (FCT) is illegal in the case between Planned Shelter Limited vs Abuja Municipal Area Council (AMAC) & 5 Others. However, a detailed look at the Land Use Charge (LUC) Law (2018), which is the state government’s property tax, indicates that it is a consolidation of ground rent, tenement rate, and The Tenement Rate is a critical source of revenue for Local Governments. However in Lagos, the State Government usurped the powers of the LGAs to demand and collect Tenement Rates, by promulgating the Land Use Charge through it’s House of Assembly. On 12 April 2018, the High Court of the Federal Capital Territory (the Court), Abuja held that the collection of Tenement Rates by all the Area Councils in the Federal Capital Territory (FCT) is illegal in the case between Planned Shelter Limited vs Abuja Municipal Area Council (AMAC) & 5 Others.
sometimes as low as 10 per cent (in Ibadan, Nigeria, the collection rate was only. 9 per cent), in powers to rating authorities to levy and collect tenement rates. 25 Apr 2018 their tenement rates to the Council's authority and also disregard any misleading Court ruling as respected and civilized citizens of Nigeria. Assessment of privately owned houses or tenements for the purpose of levying such rates as may be prescribed by the House of Assembly of a State; and,
Nigeria: Abuja High Court Stops Area Councils From Imposing Tenement Rates. 14 November 2018. by Maxwell Ukpebor , Olumayowa Oluwole and Samuel Tenement rate is paid by the occupier of the house, i.e Tenant in a case where the By virtue of property rating & taxation, the occupier(s) pay d tenement rate. aggregated tax that has combined three erstwhile separate taxes namely tenement rate, ground rent and neighbourhood improvement levy into one. Ashade This study, will examine how property taxation is implemented in Nigeria, From the list of approved taxes for a local government, tenement rates constitute. tenement rates was higher than the revenue generated from the exercise. An Assessment of Property Tax Administration in Edo State, Nigeria. ©2019 by the
payable under the Land Rates Law, Neighbourhood Improvement Charge and all Tenement Rates; [1] Cap L79 of the Laws of Lagos State of Nigeria, 2015. Tenement rates are By Barrister Paschal Nwosu A tenement is any type of property, such as an estate or land, that is owned by one person and leased to another. Although a tenement has many units attached together under one roof, they are divided by walls to give each family or occupant his or her own space and privacy. Opposition to tenement rates Opposition to tenement rates are growing and championed by tenants and businesses angry at the excessive taxation, double taxation and corrupt practices of the revenue officials. Elsewhere in Abuja, NEXT LEVEL RESORT dragged the Abuja Municipal Council to court over tenement rates together with the FCDA as 2nd Until the Appellate Court resolves this, the FCT High Court in the Planned Shelter case recommended that the National Assembly enact a Tenement Rates Act for the FCT. This may be a wise move as it may eliminate the arbitrary demand for tenement rates and ensure uniformity of tenement rates across the Area Councils in the FCT. Footnotes The tenement rate in question is collected by the government for services being enjoyed by those within the local government area where the building is situated. If the house is being leased out, say the landlord doesn't live within the said property, the occupies of such building pays the tenement rate. Court Nullify Tenement Rates Collection in Abuja Property owners and occupiers in Abuja and its environs have at last heaved sigh of relief as a high court in the territory prohibited the six area councils in the FCT from collecting tenement rate from house owners. Any other judgment delivered by any High Court in FCt on tenement rates collection contrary to the position of the Appeal Court in Afdin Ventures Ltd & 2 Others Vs Chairman Abuja Municipal Area
Tenement rate is paid by the occupier of the house, i.e Tenant in a case where the By virtue of property rating & taxation, the occupier(s) pay d tenement rate. aggregated tax that has combined three erstwhile separate taxes namely tenement rate, ground rent and neighbourhood improvement levy into one. Ashade This study, will examine how property taxation is implemented in Nigeria, From the list of approved taxes for a local government, tenement rates constitute. tenement rates was higher than the revenue generated from the exercise. An Assessment of Property Tax Administration in Edo State, Nigeria. ©2019 by the and land-based rates and charges payable under Lands Rates,. Neighbourhood. Improvement. Charge and Tenement Rates Laws in the State. However, the 11 Mar 2006 Evaluation of Tenement Rate Administration Using the GIS Tools. Olubodun O. AYENI and Oluwaseun S. ADEWALE, Nigeria. Key words: Land