AN APPRAISAL OF THE CONSTITUTIONALITY OF LAND USE CHARGE LAWS IN NIGERIA VIS-A-VIS THE LAND USE ACT 1978

Abstract

Nigerian property tax system cannot be discussed without reference to the constitution as it is the bedrock and foundation wherein tax authority derives its taxing power. Property tax in this context does not necessary need income, gain or profit to arise before the liability of it emanates. By virtue of the Constitution, local government being the grass root government is entrusted with the powers to assess and collect privately owned houses and tenement rate. The writer examined whether the said power conferred on the Local Government by the Constitution is absolute or whether it can be delegated to another. Again, the writer examined whether the power to assess and collect the aforementioned tax is designated on the local government chairman or the revenue committee of local government. More so, in this work we further examined whether the exclusive right of the occupier of land amounts to exemption to property tax payment. We adopted doctrinal methodology in this work and utilized primary sources such as Constitution, statutes etc and secondary sources such as text books, journal articles, internet etc. in view of the findings; we recommend that there is need for absolute separation of powers and autonomy of each arm of government to eliminate invasion or diversion of powers.