Daily Law Tips By Onyekachi Umah,Esq.(Tip 85)

Tenement rate is a tax chargeable on land developed and
occupied.

It is payable by occupant of such property to concerned local
government authorities across states in Nigeria and area councils
in Abuja. Presently, residents of property in Abuja are technically
exempted from tenement rates because there is no ACT of National
Assembly empowering area councils on how, what and when to collect
tenement rates.

See section 7 and 4th Schedule to the Constitution of the
Federal Republic of Nigeria, 1999. Also see the recent case of
Planned Shelter Limited V. Abuja Municipal Area Council (AMAC) and
6 others (Unreported)

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Tenement rate is a tax chargeable on land developed and
occupied.

It is payable by occupant of such property to concerned local
government authorities across states in Nigeria and area councils
in Abuja. Presently, residents of property in Abuja are technically
exempted from tenement rates because there is no ACT of National
Assembly empowering area councils on how, what and when to collect
tenement rates.

See section 7 and 4th Schedule to the Constitution of the
Federal Republic of Nigeria, 1999. Also see the recent case of
Planned Shelter Limited V. Abuja Municipal Area Council (AMAC) and
6 others (Unreported)

#DailyLawTips
#LearnNigerianLaws
#SabiLaw

To receive our Daily Law Tips for free follow our Facebook page,
Twitter or Instagram via “LearnNigerianLaws”.

Powered by www.LearnNigerianLaws.com