Delta State Property Tax Law

1. Citation. This Law may be cited as the Delta State Property Tax Law.

2. Interpretation. In this Law, unless the context otherwise requires- "Board" means the Delta State Board of Internal Revenue; "Commissioner" means the Delta State Commissioner for Finance and Economic Planning; "owner" means a person who has title to a property whether resident in the State or not; "property" means a building, structure or premises used otherwise than for the exclusive residential use of the owner; "State" means the Delta State of Nigeria.

3. Owners to pay tax. Owners of property in the State shall pay to the State Government a tax to be known as property tax, as specified in the First Schedule to this Law or assessed as being payable to the Board or its duly authorised agent or the Commissioner.

4. Issue of notice. (1) A person liable to pay a property tax shall be issued with a notice as in Form 1 in the Second Schedule to this Law. (2) An issued notice shall be deemed to have been received if such notice is- (a) served personally on the owner, his servants or agents; (b) posted to the last known address of the owner; or (c) pasted on the premises of the assessed property.

5. Payment of assessed tax. (1) A person whose property has been duly assessed in the notice specified in section 4 of this Law shall pay the amount assessed in the manner prescribed in the notice within 14 days of the date of the notice. (2) The Board or its duly authorised agents may extend the time of payment of the property tax where it is clear that the owner of the property may not have had notice of the assessment.

6. Right of set-off. (1) The owner of a property in respect of which tax on rent on the property has been paid shall on production of evidence of payment of tax on such rent be entitled to set-off the amount paid on such rent against the property tax assessment on the same property: Provided that the owner of such property shall pay the difference between his assessed property tax and the tax on rent already paid. (2) The production of evidence of tax on rent referred to in subsection (1) of this section shall be made to the Board or its authorised agents and it shall be the duty of the Board or its agent to make a fresh assessment.

7. Exemption from property tax. Property tax shall not be payable- (a) where the owner of the property lives in or uses the property for his exclusive residential purpose; (b) where the property is used for charitable, religious and non-profit purpose; or (c) where the property is owned by a Federal, State or local government or by a foreign diplomatic mission or consul.

8. Appeals. (1) Where a person is of the opinion that his property has been incorrectly or unfairly assessed he shall have a right of appeal to the Commissioner in the first instance. (2) The appeal shall be in the manner specified in Form 2 in the Second Schedule to this Law and shall be made within seven days of the receipt of an assessment notice. (3) The Commissioner shall review every appeal sent to him and shall decide either- (a) to uphold the appeal and issue a revised assessment notice; or (b) to reject the appeal. (4) Where an appeal has been decided by the Commissioner, the owner of the property in respect of which the appeal is made shall- (a) pay the revised sum decided upon by the commissioner within seven days of the decision of the Commissioner; or (b) pay the original assessed sum for his property within five bays, where his appeal has been rejected by the Commissioner. (5) Any person who is dissatisfied with the decision of the Commissioner may appeal to the State Revenue Court.

9. Sealing of property. The Revenue Court Shall have power to order the sealing up of the property of any person who defaults in paying the tax due under this Law.

10. Power to issue order. The Commissioner may from time to time by order published in the State Gazette or any daily newspaper review or amend or alter the First Schedule to this Law. Schedule 1 DELTA STATE PROPERTY TAX LAW [Section 3.] Property Tax Rates DESCRIPTION A B C REMARK N N N

1. Bedroom Flat 1,500 800 500 per flat

2. Bedroom Flat 2,500 1,500 600 per flat

3. Bedroom Flat 3,500 2,000 800 per flat

4. Semi-detached Bungalow 4,000 2,500 1,200 per flat

5. Detached Bungalow 5,000 2,500 1,200 per block

6. Semi-detached House 8,000 3,000 2,000 per block

7. Detached Duplex 10,000 3,500 2,000 per block

8. Commercial Premises 30 20 8 per square metre (Converted)

9. Commercial Premises 60 25 20 per square metre (Purpose Built)

10. Industrial Premises 60 25 20 per square metre (Admin. Blocks/Office)

11. Industrial Premises 30 20 10 per square metre (Warehouse/Stores/Factory) CATEGORY A: Warri, Effurun and Asaba. CATEGORY B: Agbor, Ughelli, Sapete, Ibusa, Ogwashi-Uku, Ozoro, Oleh, Kwale. CATEGORY C: Towns other than those in Category A and B. Schedule 2 DELTA STATE PROPERTY TAX LAW Form Assessment Notice [Section 4.] DELTA STATE GOVERNMENT OF NIGERIA PROPERTY TAX ASSESSMENT Year of Assessment: .................................................................................................................. Assessment No: ......................................................................................................................... Date of Service: ..........................................................................................................................

1. Property Description/Code: .................................................................................................

2. Property Assessment Address ..............................................................................................

3. Property Assessment Account Balance brought forward: ........................................................................................................... Current year Assessment: ............................................................................................................ AMOUNT NOW DUE: ...............................................................................................................

4. Payment Instructions You are expected to effect full payment of the applicable tax not later than weeks from the hereon into- The Delta State Revenue Account No. ........................ with ............................... Bank Your prompt response is hereby solicited. ............................................... Assessors Names and Signature FORM 2 Appeals [Section 8.] The Commissioner for Finance and Economic Planning Delta State Secretariat Complex Asaba. INCORRECT/UNFAIR ASSESSMENT I, ,.................................... Owner of............................................................................. (State location of property and short description of property e.g. bungalow) which has been assessed for the payment of property tax of: ................................................................................................................................................................ (State amount assessed) as per assessment no.: ............................. dated .................................. do hereby object to the assessment on the following grounds: I am of the opinion that the correct or fair assessment should be N ............................................................................ NB: Attach Assessment Notice ........................................... ............................................. Name of Applicant Signature *Delete which is applicable date