CONSTRAINTS TO EFFECTIVE TENEMENT RATE COLLECTION IN ABUJA MUNICIPAL AREA COUNCIL

CONSTRAINTS TO EFFECTIVE TENEMENT RATE COLLECTION IN ABUJA MUNICIPAL AREA COUNCIL

1.0            INTRODUCTION

According to Oyegbile (1996) “Tenement rating is a form of tax levied on real property and it is normally charged at local level for raising the required revenue to carry out specific development projects”.

Tenement rating is different from other forms of rates like water rate, land drainage rate, refuse disposal rates etc.

The purpose of this project is to examine the problems of tenement rate collection in Abuja Municipal Area Council and that will be done by studying and appraising the system of tenement rate collection in Abuja Municipal Area Council.

1.1            STATEMENT OF PROBLEM

Tenement rate collection in Abuja Municipal Area Council is associated with many problems. What could be the possible reason for this situation? This project will be done to identify the problems of rate collection in Abuja Municipal Area Council with a view to proffering appropriate policy recommendations.

1.2            AIM AND OBJECTIVES

The aim of this project is to examine the constraints to effective tenement rate collection in Abuja Municipal Area Council. In order to achieve the above aim, the following objectives shall be pursued:

1.     To review relevant literature on the subject matter.

2.     To study and appraise the system of tenement rate collection in Abuja Municipal Area Council.

3.     To examine the problems inherent in tenement rate collection in Abuja Municipal Area Council.

4.     To make necessary and reasonable recommendations on ways of solving the identified problems.

1.3            SIGNIFICANCE OF THE STUDY

This project is an attempt to examine the constraints to effective rate collection in Abuja Municipal Area Council and it will be beneficial to Abuja Municipal Area Council and local government authorities in other states who are struggling with the problem of tenement rate collection in their municipalities. It will also benefit researchers who may be interested in further studies.

 1.4            SCOPE AND LIMITATION OF THE STUDY

This research is to cover the constraints to effective tenement rate collection in Abuja Municipal Area Council which include its nine (9) districts.

The possible limitations may be time constraint to complete the project, inability of the municipal area council to provide information on issues they may consider confidential.

1.5            RESEARCH METHODOLOGY

The research method that will be used in carrying out this project are: the use of primary data through the use of personal or oral interview, direct observation and questionnaires and also the use of secondary data from journals, magazines and relevant text books. Data will be analyzed using tables and charts.

1.6            DEFINITION OF TERMS

Tenement Rate: Tenement rate is a charge levied on the occupation of property for the provision of improvement and infrastructural facilities within a given area and it is levied on Nairage basis of the assessed (annual) values (Oyegbile 1996).

Rate: It is the payment for the ownership or occupation of something valuable, that is, rate is the payment for the benefit derived or deviable from services.

Rate Payers: These are the property owners whose properties are ratable.

Rating Authority: This is the government entity into whose hands the issue of tenement rating administration and collection is entrusted by the enabling law.

Rating Area: It is the area of operation of any rating authority.

1.7            CHAPTER OUTLINE

This work will contain five chapters. Chapter one will contain the background of the study, introduction and aim and objectives of the project, chapter two will review relevant literature on the subject matter, chapter three will be devoted to the research methodology, while chapter four is the data analysis and presentation and chapter five will contain summary of findings, conclusion and recommendations.

1.8            REFERENCE

The style of references and bibliography that will be used at the end of this project is the APA (American Physiological Association) pattern.