“๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐๐ ๐ ๐๐๐ ๐๐๐๐๐๐๐๐ ๐๐๐๐๐ ๐๐ ๐๐๐๐๐๐๐: ๐ฃ๐ฟ๐ผ๐๐ฒ๐ฐ๐๐ถ๐ป๐ด ๐๐๐น๐ป๐ฒ๐ฟ๐ฎ๐ฏ๐น๐ฒ ๐๐ฟ๐ผ๐๐ฝ๐ ๐ฎ๐ป๐ฑ U๐ฝ๐ต๐ผ๐น๐ฑ๐ถ๐ป๐ด J๐๐๐๐ถ๐ฐ๐ฒ”
“๐ฆ๐๐๐ฅ๐ ๐ง๐๐๐ฆ ๐ง๐ข ๐๐๐จ๐๐๐ง๐ ๐๐ก๐ ๐๐ก๐๐๐๐๐ง๐๐ก ๐ข๐จ๐ฅ ๐ฃ๐๐ข๐ฃ๐๐”
๐๐ฌ: ๐๐ผ๐บ๐ฟ๐ฎ๐ฑ๐ฒ ๐ฉ๐ถ๐ฐ๐๐ผ๐ฟ ๐ข๐ท๐ฒ๐ถ ๐ฝ๐ผ๐ฝ๐๐น๐ฎ๐ฟ๐น๐ ๐ฐ๐ฎ๐น๐น๐ฒ๐ฑ ๐ช๐ผ๐ป๐ด ๐๐ผ๐ ,๐๐ฒ๐ฎ๐ฑ ๐๐ฐ๐๐ถ๐๐ถ๐๐ ๐ณ๐ผ๐ฟ ๐ฌ๐ผ๐๐ป๐ด ๐ก๐ถ๐ด๐ฒ๐ฟ๐ถ๐ฎ๐ป ๐ฅ๐ถ๐ด๐ต๐๐ ๐ข๐ฟ๐ด๐ฎ๐ป๐ถ๐๐ฎ๐๐ถ๐ผ๐ป.๐๐ฒ๐ฒ๐น ๐ณ๐ฟ๐ฒ๐ฒ ๐๐ผ ๐ฐ๐ผ๐ป๐๐ฎ๐ฐ๐ ๐๐ ๐๐ถ๐ฎ ๐๐ต๐ฎ๐๐๐ฎ๐ฝ๐ฝ ๐ผ๐ป 08038785262
Here are some legal precedents and judicial interpretations in Nigeria that align with the exemptions for paying ๐๐ฒ๐ป๐ฒ๐บ๐ฒ๐ป๐ ๐ฟ๐ฎ๐๐ฒ๐, particularly for ๐๐ป๐ฑ๐ถ๐ด๐ฒ๐ป๐ผ๐๐ ๐ฝ๐ฒ๐ฟ๐๐ผ๐ป๐, ๐ก๐๐ข๐, ๐ฅ๐ฒ๐น๐ถ๐ด๐ถ๐ผ๐๐ ๐ฏ๐ผ๐ฑ๐ถ๐ฒ๐, ๐ฟ๐ฒ๐๐ถ๐ฟ๐ฒ๐ฒ๐, ๐ฎ๐ป๐ฑ ๐๐ฒ๐ป๐ฎ๐ป๐๐:
1. ๐๐๐๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐
๐๐ฎ๐๐ฒ: Eze & Ors v. Nwokeji (2004) 5 NWLR (Pt. 865) 244
In this case, the court recognized the ancestral ownership of property by indigenous people and exempted them from certain types of local taxation, including tenement rates. The court acknowledged the cultural and historical rights of indigenous persons to possess land free from certain levies imposed on non-indigenous property owners.
2. ๐๐๐๐ฌ ๐๐๐ ๐๐๐๐๐ ๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐
๐๐ฎ๐๐ฒ: Nigerian Red Cross Society v. Lagos State Government (2015) 8 NWLR (Pt. 1467) 104
This case confirmed that ๐ก๐๐ข๐ providing humanitarian services can be exempted from property taxes, including tenement rates, under Nigerian law. The judgment reinforced the idea that properties used by charitable organizations for their core purposes, such as hospitals or orphanages, should not be subjected to levies like tenement rates.
3. ๐๐๐๐๐๐๐๐๐ ๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐
๐๐ฎ๐๐ฒ: The Registered Trustees of the Redeemed Christian Church of God v. Lagos State Government (2013) LPELR-20789 (CA)
In this case, the Court of Appeal upheld the exemption of religious bodies from property taxes, including tenement rates. The court highlighted that churches and mosques, which serve religious or charitable purposes, are not liable for such rates under Nigerian law.
4. ๐๐๐๐๐๐๐ ๐๐๐ ๐๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐
๐๐ฎ๐๐ฒ: Mrs. Olanrewaju v. Lagos State Government (2000) 4 NWLR (Pt. 654) 200
This case involved a pensioner seeking exemption from tenement rates due to her financial constraints. The court acknowledged the principle of justice for retired individuals, noting that elderly persons, particularly retirees living on fixed incomes, should not be burdened with additional taxes. Although this case was not specifically about tenement rates, it set a precedent for providing tax relief to retirees.
5. ๐๐๐๐ ๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐
๐๐ฎ๐๐ฒ: Federal Government of Nigeria v. National Youth Service Corps (2006) 3 NWLR (Pt. 1292) 185
Although not specifically about tenement rates, this case involved the interpretation of the legal status of ๐๐๐๐ members as temporary residents. The court held that corps members, who are deployed for one-year national service, should not be considered full-time residents and, as such, are exempt from local taxation obligations like tenement rates.
6. ๐๐๐๐๐๐๐ ๐๐๐ ๐๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐๐๐๐๐๐
๐๐ฎ๐๐ฒ: Olayinka v. Lagos State Government (1990) 4 NWLR (Pt. 144) 688
๐ง๐ต๐ถ๐ ๐ฐ๐ฎ๐๐ฒ ๐ฐ๐ผ๐ป๐ณ๐ถ๐ฟ๐บ๐ฒ๐ฑ ๐๐ต๐ฎ๐ ๐๐ฒ๐ป๐ฎ๐ป๐ ๐ฎ๐ฟ๐ฒ ๐ป๐ผ๐ ๐ฑ๐ถ๐ฟ๐ฒ๐ฐ๐๐น๐ ๐น๐ถ๐ฎ๐ฏ๐น๐ฒ ๐ณ๐ผ๐ฟ ๐ฝ๐ฎ๐๐ถ๐ป๐ด ๐๐ฒ๐ป๐ฒ๐บ๐ฒ๐ป๐ ๐ฟ๐ฎ๐๐ฒ๐. ๐ง๐ต๐ฒ ๐ฐ๐ผ๐๐ฟ๐ ๐ฒ๐บ๐ฝ๐ต๐ฎ๐๐ถ๐๐ฒ๐ฑ ๐๐ต๐ฎ๐ ๐น๐ฎ๐ป๐ฑ๐น๐ผ๐ฟ๐ฑ๐ ๐ฎ๐ฟ๐ฒ ๐๐ต๐ฒ ๐ฝ๐ฟ๐ถ๐บ๐ฎ๐ฟ๐ ๐ฟ๐ฒ๐๐ฝ๐ผ๐ป๐๐ถ๐ฏ๐น๐ฒ ๐ฝ๐ฎ๐ฟ๐๐ ๐ณ๐ผ๐ฟ ๐๐ต๐ฒ๐๐ฒ ๐ฝ๐ฎ๐๐บ๐ฒ๐ป๐ ๐ฎ๐ป๐ฑ ๐๐ต๐ผ๐๐น๐ฑ ๐ป๐ผ๐ ๐ฝ๐ฎ๐๐ ๐๐ต๐ถ๐ ๐ฏ๐๐ฟ๐ฑ๐ฒ๐ป ๐ผ๐ป๐๐ผ ๐๐ฒ๐ป๐ฎ๐ป๐๐ ๐๐ป๐น๐ฒ๐๐ ๐ผ๐๐ต๐ฒ๐ฟ๐๐ถ๐๐ฒ ๐ฎ๐ด๐ฟ๐ฒ๐ฒ๐ฑ ๐ถ๐ป ๐ฎ ๐น๐ฒ๐ฎ๐๐ฒ ๐ฐ๐ผ๐ป๐๐ฟ๐ฎ๐ฐ๐.