‘”Tenement” is the unit of valuation in the Act, which defines it thus in Section 2: “tenement” means any land with or without buildings which is held or occupied as a distinct or separate holding or tenancy, or any wharf or pier in the waters of Nigeria.”
INTERPRETATION OF STATUTE – “Tenement” – Meaning of “Tenement” as defined by Section 2 of the Assessment Act
INTERPRETATION OF STATUTE – “Tenements Used as Dwelling Houses” – Meaning of “tenements used as dwelling houses” as used in Section 3 of the Railway Corporation (and some other bodies) in the Assessment and Rating (Public Utility Corporations) OrdinanceINTERPRETATION OF STATUTE – “Dwelling House” – Interpretation of “dwelling house” as used in Section 2 of the Assessment and Rating (Public Utility Corporations) Ordinance Cap. 16