ACCEPTABLE AGE FOR MAKING OF WILLS IN NIGERIA. DAILY LAW TIPS (Tip 318) By Onyekachi Umah, Esq., LLM. ACIArb(UK).

“WILL” can be made by any adult and it is made to guide, manage, share and protect his/her property after his/her death according to his/her wishes.
Only adults can make “WILLS” in Nigeria, so any WILL made by a none adult is not valid. Although, persons not up to stipulated age for making WILLs, who are Seamen or Mariners while at sea but not members of the Nigerian Navy are allowed to make valid “WILLS” as well as crew members of commercial airlines while on air.
The stipulated age for making “WILLS” in Nigeria is 21 years under the Wills Act but 18 years under equivalent state laws across states in Nigeria.

My authorities are section 7 of Wills Act, section 3 of the Wills Law, Lagos State, section 6 of the Wills Law Kaduna State, section 5 of Wills Law Abia State, section 5 of Wills Edict of Oyo State and Page 234 of Property Law Practice in Nigeria by Y.Y.D Dadem.

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DAILY LAW TIPS
by Onyekachi Umah,Esq.
(Tip 282)
STATE GOVERNMENTS CANNOT COLLECT TENEMENT RATES IN NIGERIA.

First of all, tenement rate is a tax payable by an occupier of a developed property to a local government authority in charge of the area the developed property is located. The property must be developed and occupied, so tenement rate cannot be paid on an empty or undeveloped land. If the developed property is occupied by a tenant then such tenant must pay for it and not the landlord unless they agreed otherwise. Where a landlord is the one occupying a developed property, such landlord must pay such himself. This is different from Ground Rent, which is payable by landlords for lands whether developed or undeveloped and collectable by either state or local government authorities in charge of the location of such land.
TENEMENT RATES are collected by only local governments authorities in charge of the location of developed property. Both State or Federal government authorities cannot collect tenement rates. Note that state government may also collect a Land Use Charge which a local government authority cannot collect. As at today, the make up/contents of a Land Use Act is not clear and some states have used it as means to charge and collect outrageous taxes.

My authorities are sections 1 and 5 as well as the Schedule to the Taxes and Levies (Approved List for Collection) Act, 1998 and the Schedule to the Taxes and Levies (Approved List for Collection) Act, (Amendment) Order 2015. Also Section 7(5), Paragraph 9, Part II of Second Schedule and Paragraph 1(J) of the Fourth Schedule to the Constitution of the Federal Republic of Nigeria, 1999.

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DAILY LAW TIPS
by Onyekachi Umah,Esq.
(Tip 282)
STATE GOVERNMENTS CANNOT COLLECT TENEMENT RATES IN NIGERIA.

First of all, tenement rate is a tax payable by an occupier of a developed property to a local government authority in charge of the area the developed property is located. The property must be developed and occupied, so tenement rate cannot be paid on an empty or undeveloped land. If the developed property is occupied by a tenant then such tenant must pay for it and not the landlord unless they agreed otherwise. Where a landlord is the one occupying a developed property, such landlord must pay such himself. This is different from Ground Rent, which is payable by landlords for lands whether developed or undeveloped and collectable by either state or local government authorities in charge of the location of such land.
TENEMENT RATES are collected by only local governments authorities in charge of the location of developed property. Both State or Federal government authorities cannot collect tenement rates. Note that state government may also collect a Land Use Charge which a local government authority cannot collect. As at today, the make up/contents of a Land Use Act is not clear and some states have used it as means to charge and collect outrageous taxes.

My authorities are sections 1 and 5 as well as the Schedule to the Taxes and Levies (Approved List for Collection) Act, 1998 and the Schedule to the Taxes and Levies (Approved List for Collection) Act, (Amendment) Order 2015. Also Section 7(5), Paragraph 9, Part II of Second Schedule and Paragraph 1(J) of the Fourth Schedule to the Constitution of the Federal Republic of Nigeria, 1999.

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Feel free to reach the author, ask questions or make inquiries on this topic or any other via This email address is being protected from spambots. You need JavaScript enabled to view it. or This email address is being protected from spambots. You need JavaScript enabled to view it. or +2348037665878.

NOTE: Sharing or modifying or publishing this publication without giving credit to Onyekachi Umah, Esq. and “LearnNigerianLaws.com” is a criminal breach of copyright and will be prosecuted. Please share this publication till it gets to those that need it most. Save a Nigerian today!

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This publication is the writer’s view not a legal advice and does not create any form of relationship. You may reach the writer for more information.

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Upon hearing the application of Onyekachi Umah, Esq. LLM., ACIArb(UK) on behalf of the judgment creditor in the case of MRS. FINE ALUKO V. DIAMOND BANK PLC (Suit No: FCT/HC/CV/1419/2009), the court sitting in Apo ordered contempt proceedings against the directors of the judgment debtor (Diamond Bank PlC).

DAILY LAW TIPS
by Onyekachi Umah,Esq.
(Tip 133)
“Houses, Emails, Phones, Computers, Bank Accounts and Other Personal Items Cannot Be Merely Searched and Seized By Nigerian Police”.

In Nigeria, there is “Right to Private and Family Life” as a fundamental human right of all persons in Nigeria(including literates and illiterates, Young and Old, Students and Workers, Nigerians and Foreigners).
Hence, Police, SARS and other security agencies and their agents CANNOT break into and search your house or search through your phones, laptops, emails or bank accounts. Before any of the above activities can be done, the security agency must first obtain and show to you an order of court authorising such activities. Unprofessional policing is a crime.

My authority: section 37 of the Constitution of the Federal Republic of Nigeria 1999.

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DAILY LAW TIPS
by Onyekachi Umah,Esq.
(Tip 85)

Tenement rate is a tax chargeable on land developed and occupied. It is payable by occupant of such property to concerned local government authorities across states in Nigeria and area councils in Abuja. Presently, residents of property in Abuja are technically exempted from tenement rates because there is no ACT of National Assembly empowering area councils on how, what and when to collect tenement rates.

See section 7 and 4th Schedule to the Constitution of the Federal Republic of Nigeria, 1999. Also see the recent case of Planned Shelter Limited V. Abuja Municipal Area Council (AMAC) and 6 others (Unreported)

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