Tenement Rate Collection Bye-Law 2016

Pursuant to the Bureau of Local Government Act, Laws of the FCT Abuja 2006 and all other laws enabling it in that behalf, the Bwari Area Council hereby makes the following Bye-Law.

This Bye-Law governs the assessment, valuation, and collection of tenement rates on all rateable properties within the jurisdiction of the Bwari Area Council.

There is hereby established the Bwari Area Council Valuation Office which shall carry out assessment of all rateable properties in the Area Council. The Valuation Office shall have zonal offices in each district as may be considered appropriate by the Chairman.

The Valuation Office shall be the only body in the council empowered to levy rates under this Bye-Law. It shall consist of the Head of Valuation and such number of staff as required.

Appointment of Head of Valuation

• The Chairman shall appoint the Head of Valuation as both Professional and Administrative Head.
• Responsibility for identification, survey, and valuation of rateable properties for the compilation of the valuation list.
• Nomination, appointment, and supervision of professional advisers for property valuation.

Appointment of Appraisers

The Head of Valuation, in consultation with the Chairman, may appoint qualified Estate Surveyors and Valuers registered by the Professional Body. Such persons shall be under the control and supervision of the Head of Valuation.

Powers of an Appraiser

• Require any person to give information orally or in writing that may affect the assessed value of a tenement.
• Call upon any person liable to pay rate to exhibit documents required for valuation of a tenement.
• Enter any tenement on working days between 8:00 am and 4:00 pm to take measurements and particulars for valuation.
• Require the occupier to furnish the name and address of the owner where the occupier is not the owner.
• Require the owner/occupier or agent to indicate the boundaries of the tenement.

Powers of the Rating Authority

• Demand and collect tenement rates from owners or occupiers after due notice of demand.
• Call upon any person liable to rate to exhibit accounts and receipts for rents in connection with valuation.
• Call on the occupier (where not the owner) to furnish the name and address of the owner.

General Assessment

As soon as practicable after the appointment of the Head of Valuation, a First General Assessment shall be conducted. Not less than once every five years, a new general assessment shall be made of every rateable tenement in the council.

Publication & Inspection

• Notice of the valuation list shall be published in widely-read daily newspapers, with the list available for public inspection for 21 days.
• A notice showing the assessed value shall be served upon the owner/occupier of each tenement in the list.

Exemptions from Assessment

Methods of Valuation

Appraisers shall consider the actual rent passing on the tenement or comparable rent in the vicinity. Where a property cannot be valued by direct rent reference due to its special nature, the depreciated replacement cost method or any other profession-recognised method may be used.

A tenement rate shall be charged at a uniform rate of 4k per Naira (4%) of rateable value. This rate shall be subject to periodic review by Gazette notice.

Lodging an Objection

• Any owner or occupier dissatisfied with a valuation may lodge a written Notice of Objection with the Head of Valuation while the list is open for public inspection.
• The Notice of Objection shall fully state the grounds on which the objection is made.
• A deposit equal to 50% of the rate due must accompany the objection; this shall be credited to the rate payer's account pending determination.

Appeal to Magistrate Court

An appeal to the Magistrate Court may be made at the instance of an appellant or by the rating authority where the disputed valuation is ₦600 or more. The decision of the Court shall be final. Costs shall be at the discretion of the court.

Liability for Payment

Occupiers or subsequent purchasers of a tenement are primarily responsible for paying all rates. The owner becomes secondarily liable. The rating authority may make the owner primarily liable where individual billing of tenants is impractical.

Recovery of Unpaid Rates

• The rating authority may obtain a court judgment against a rate defaulter requiring payment within 21 days of judgment.
• The Area Council is empowered to recover the rate as a civil debt together with any surcharge and costs.
• The Area Council may seal up any tenement until the court delivers judgment on the matter.

This Bye-Law may be cited as the Tenement Rate Collection Bye-Law 2016 and shall become operational with effect from the 5th day of January, 2016.