THE LAW RELATING TO TENEMENT RATES/PROPERTY TAXES AT LOCAL GOVERNMENT LEVEL: THE NEED FOR REFORM

Tenement rate or property tax is one of the sources of revenue to local government councils. Most local government authorities pursue with vigour, payment of taxes on premises that are categorized by law as tenements. Despite the concerted effort, actual revenue generated from tenements remains grossly inadequate, compared with the projected revenue. The factors that are responsible for this uncomplimentary situation include reluctance by tenement owners to pay property taxes, because they see it as exploitation by government, rather than civic responsibility, obsolete statutory provisions on tenements, low level of awareness with a correspondingly diametrical level of illiteracy in the society, especially among the rural populace; and utilisation of revenue for unprofitable ventures or political activities. The paper apart from attempting an exposition of the foregoing problems, offers suggestions on how appropriate legal framework can be put in place for local government council for the realisation of a meaningful and sustainable revenue generation from tenement/property taxes.