LEGAL PRINCIPLE: CONSTITUTIONAL LAW – Distribution of legislative and executive powers – Functions of local government councils
PRINCIPLE STATEMENT
The collection of rates on rateable hereditaments and the assessment of rates on privately owned houses are subjects within the responsibilities of local government councils. No legislation empowers the state government to interfere with the compilation of valuation lists for assessing or collecting rates on private properties. The state government acts ultra vires in contracting to do what only local government councils are entitled to do under the Constitution.
RATIO DECIDENDI (SOURCE)
Per Uwais, CJN, in Knight Frank & Rutley (Nigeria) & Anor v. Attorney-General of Kano State (1998) NLC-2181991(SC) at pp. 10–13; Paras A–D.
"It is clear from the foregoing that the collection of rates on rateable hereditaments and the assessment of rates on privately owned houses are subjects within the responsibilities of local government councils… There is no legislation which empowers Kano State Government to dabble in or interfere with the compilation of valuation list for the purpose of assessing or collecting rates on private properties in Kano State. Therefore, the Government acted ultra vires in entering into contract with the appellants to do what only the Local Government Councils concerned were entitled to do under the 1979 Constitution and the Local Government Edict, 1977."
EXPLANATION / SCOPE
Local government councils have exclusive constitutional responsibility for rating and valuation. State governments cannot assume these functions. The principle applies to the distribution of powers under the Constitution. Any act by the state government in this area is ultra vires. The rule protects local government autonomy. The court will declare such contracts void. The principle is fundamental to constitutional governance.
