“𝐋𝐄𝐆𝐀𝐋 𝐄𝐗𝐄𝐌𝐏𝐓𝐈𝐎𝐍𝐒 𝐅𝐑𝐎𝐌 𝐓𝐄𝐍𝐄𝐌𝐄𝐍𝐓 𝐑𝐀𝐓𝐄𝐒 𝐈𝐍 𝐍𝐈𝐆𝐄𝐑𝐈𝐀: 𝗣𝗿𝗼𝘁𝗲𝗰𝘁𝗶𝗻𝗴 𝘃𝘂𝗹𝗻𝗲𝗿𝗮𝗯𝗹𝗲 𝗚𝗿𝗼𝘂𝗽𝘀 𝗮𝗻𝗱 U𝗽𝗵𝗼𝗹𝗱𝗶𝗻𝗴 J𝘂𝘀𝘁𝗶𝗰𝗲”
“𝗦𝗛𝗔𝗥𝗘 𝗧𝗛𝗜𝗦 𝗧𝗢 𝗘𝗗𝗨𝗖𝗔𝗧𝗘 𝗔𝗡𝗗 𝗘𝗡𝗟𝗜𝗚𝗛𝗧𝗘𝗡 𝗢𝗨𝗥 𝗣𝗘𝗢𝗣𝗟𝗘”
𝗕𝗬: 𝗖𝗼𝗺𝗿𝗮𝗱𝗲 𝗩𝗶𝗰𝘁𝗼𝗿 𝗢𝗷𝗲𝗶 𝗽𝗼𝗽𝘂𝗹𝗮𝗿𝗹𝘆 𝗰𝗮𝗹𝗹𝗲𝗱 𝗪𝗼𝗻𝗴 𝗕𝗼𝘅,𝗟𝗲𝗮𝗱 𝗔𝗰𝘁𝗶𝘃𝗶𝘀𝘁 𝗳𝗼𝗿 𝗬𝗼𝘂𝗻𝗴 𝗡𝗶𝗴𝗲𝗿𝗶𝗮𝗻 𝗥𝗶𝗴𝗵𝘁𝘀 𝗢𝗿𝗴𝗮𝗻𝗶𝘇𝗮𝘁𝗶𝗼𝗻.𝗙𝗲𝗲𝗹 𝗳𝗿𝗲𝗲 𝘁𝗼 𝗰𝗼𝗻𝘁𝗮𝗰𝘁 𝘂𝘀 𝘃𝗶𝗮 𝘄𝗵𝗮𝘁𝘀𝗮𝗽𝗽 𝗼𝗻 08038785262
Here are some legal precedents and judicial interpretations in Nigeria that align with the exemptions for paying 𝘁𝗲𝗻𝗲𝗺𝗲𝗻𝘁 𝗿𝗮𝘁𝗲𝘀, particularly for 𝗜𝗻𝗱𝗶𝗴𝗲𝗻𝗼𝘂𝘀 𝗽𝗲𝗿𝘀𝗼𝗻𝘀, 𝗡𝗚𝗢𝘀, 𝗥𝗲𝗹𝗶𝗴𝗶𝗼𝘂𝘀 𝗯𝗼𝗱𝗶𝗲𝘀, 𝗿𝗲𝘁𝗶𝗿𝗲𝗲𝘀, 𝗮𝗻𝗱 𝘁𝗲𝗻𝗮𝗻𝘁𝘀:
1. 𝐈𝐍𝐃𝐈𝐆𝐄𝐍𝐎𝐔𝐒 𝐏𝐄𝐑𝐒𝐎𝐍𝐒 𝐄𝐗𝐄𝐌𝐏𝐓𝐈𝐎𝐍
𝗖𝗮𝘀𝗲: 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. 𝐍𝐆𝐎𝐬 𝐀𝐍𝐃 𝐂𝐈𝐕𝐈𝐋 𝐒𝐎𝐂𝐈𝐄𝐓𝐘 𝐎𝐑𝐆𝐀𝐍𝐈𝐙𝐀𝐓𝐈𝐎𝐍 𝐄𝐗𝐄𝐌𝐏𝐓𝐈𝐎𝐍
𝗖𝗮𝘀𝗲: Nigerian Red Cross Society v. Lagos State Government (2015) 8 NWLR (Pt. 1467) 104
This case confirmed that 𝗡𝗚𝗢𝘀 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. 𝐑𝐄𝐋𝐈𝐆𝐈𝐎𝐔𝐒 𝐁𝐎𝐃𝐈𝐄𝐄 𝐄𝐗𝐄𝐌𝐏𝐓𝐈𝐎𝐍
𝗖𝗮𝘀𝗲: 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. 𝐄𝐋𝐃𝐄𝐑𝐋𝐘 𝐀𝐍𝐃 𝐑𝐄𝐓𝐈𝐑𝐄𝐄𝐒 𝐄𝐗𝐄𝐌𝐏𝐓𝐈𝐎𝐍
𝗖𝗮𝘀𝗲: 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. 𝐍𝐘𝐒𝐂 𝐌𝐄𝐌𝐁𝐄𝐑𝐒 𝐄𝐗𝐄𝐌𝐏𝐓𝐈𝐎𝐍
𝗖𝗮𝘀𝗲: 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 𝐍𝐘𝐒𝐂 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. 𝐓𝐄𝐍𝐀𝐍𝐓𝐒 𝐀𝐍𝐃 𝐋𝐀𝐍𝐃𝐋𝐎𝐑𝐃 𝐑𝐄𝐒𝐏𝐎𝐍𝐒𝐈𝐁𝐈𝐋𝐈𝐓𝐘
𝗖𝗮𝘀𝗲: Olayinka v. Lagos State Government (1990) 4 NWLR (Pt. 144) 688
𝗧𝗵𝗶𝘀 𝗰𝗮𝘀𝗲 𝗰𝗼𝗻𝗳𝗶𝗿𝗺𝗲𝗱 𝘁𝗵𝗮𝘁 𝘁𝗲𝗻𝗮𝗻𝘁 𝗮𝗿𝗲 𝗻𝗼𝘁 𝗱𝗶𝗿𝗲𝗰𝘁𝗹𝘆 𝗹𝗶𝗮𝗯𝗹𝗲 𝗳𝗼𝗿 𝗽𝗮𝘆𝗶𝗻𝗴 𝘁𝗲𝗻𝗲𝗺𝗲𝗻𝘁 𝗿𝗮𝘁𝗲𝘀. 𝗧𝗵𝗲 𝗰𝗼𝘂𝗿𝘁 𝗲𝗺𝗽𝗵𝗮𝘀𝗶𝘇𝗲𝗱 𝘁𝗵𝗮𝘁 𝗹𝗮𝗻𝗱𝗹𝗼𝗿𝗱𝘀 𝗮𝗿𝗲 𝘁𝗵𝗲 𝗽𝗿𝗶𝗺𝗮𝗿𝘆 𝗿𝗲𝘀𝗽𝗼𝗻𝘀𝗶𝗯𝗹𝗲 𝗽𝗮𝗿𝘁𝘆 𝗳𝗼𝗿 𝘁𝗵𝗲𝘀𝗲 𝗽𝗮𝘆𝗺𝗲𝗻𝘁 𝗮𝗻𝗱 𝘀𝗵𝗼𝘂𝗹𝗱 𝗻𝗼𝘁 𝗽𝗮𝘀𝘀 𝘁𝗵𝗶𝘀 𝗯𝘂𝗿𝗱𝗲𝗻 𝗼𝗻𝘁𝗼 𝘁𝗲𝗻𝗮𝗻𝘁𝘀 𝘂𝗻𝗹𝗲𝘀𝘀 𝗼𝘁𝗵𝗲𝗿𝘄𝗶𝘀𝗲 𝗮𝗴𝗿𝗲𝗲𝗱 𝗶𝗻 𝗮 𝗹𝗲𝗮𝘀𝗲 𝗰𝗼𝗻𝘁𝗿𝗮𝗰𝘁.