An Appraisal of the Powers of Abuja Municipal Area Council to Collect Tenement Rates Under the Tenement Rate Collection Bye-Law

The term “Tenement” refers to any type of property such as estate or land owned by one person and leased to another. Tenement Rates (“TR”), on the other hand, are property taxes paid by owners or occupiers of tenements as part of Internally Generated Revenues (“IGR”) to Local Government or Area Councils within the Federal Capital Territory (FCT).

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.

Click here to read more: