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FCTA’s multiple organs and multiple taxation challenges (II)

The collection of service charges and revenues is for its provision of social services and their maintenance to ensure sustainability. It is thus expected that all collected revenues are reinvested.

The Fourth Schedule of the Constitution of the Federal Republic of Nigeria (as amended) allows local government councils to assess and levy privately owned houses or tenements, name roads, streets and number houses, but had to be prescribed by the Houses of Assembly. Others are construction and maintenance of roads, streets, streets lighting, drains and other public highways, parks and gardens, provision and maintenance of public conveniences, sewage and refuse disposal. But in all the states of the federation where particular settlements are declared as urban in line with the provisions of the Land Use Act, most of these services are provided by the states. Similarly, the prevailing circumstances in the FCT, with Abuja as the premier urban centre of the nation, all the roads, streets, street lighting, highways, drains, sewage and refuse disposal and all those captured in the schedule are provided by the FCDA as mandated by the FCT Act. Considering the enormity of the investment for the provision of the necessary infrastructure, the number of personnel and equipment for operation and maintenance, it is very clear that the area councils lack the capacity for the provision of these services. To suggest that area councils, most especially that are incapable of the services provision, collect the revenues is an aberration. It can only be justiciable in the absence of the “areas of competence” clause in the provision, but in general can never be justifiable.

It is very imperative to know that safeguarding the image of Abuja as the federal capital is akin to protecting the image of the nation. Therefore, it must be a national priority. The provision and maintenance of efficient and world-class sustainable services in the FCT can never be overemphasised. These are the core mandates of the FCT and all its administrative organs.

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Prior to the 1999 constitution, the nomenclature that are the area councils today were considered as development areas. However, in 2006, the Niger State Local Government Law of 1976 was adopted for AMAC obviously because the bulk of the landmass of the FCT was in Niger State prior to its creation.

It is a fact that the root of the ongoing conflict in revenue collection between the area councils and many of the FCT agencies, specifically the FCDA, saddled with services provision, is from the adoption of the area councils as local government areas.

Meanwhile, the provisions of Section 4 of the FCT Act which established the functions and powers of the FCDA was not and cannot be repealed. The prevailing situation in the FCT is that the collection of revenue by the area councils covers all the items captured in the Local Government Law irrespective of the area of jurisdiction or competence as provided. Thus, the clause “area of jurisdiction or competence” in the law was jettisoned.

While the argument on the rights for revenue collection continues, the city waste management challenges remain unabated, with AEPB always at the receiving end, not AMAC that is using all means, taking undue advantage on the aspect of revenue collection. A situation tantamount to reaping where one doesn’t sow. It should be noted that the area councils have the uncontested function of safeguarding the welfare of the locals, encouraging sustainable development and resolving issues that local communities are facing.

However, if AMAC cannot even attempt to solve the problem of solid waste accumulation with the provision of common wheelbarrows within the indigenous communities around the city, how can they handle the entire city? It is only AEPB that provides and empties the Roro bins at the very notorious refuse dumps in the heart of Mabushi, Garki Village, Airport Road, Apo and all the other local communities.

In the states, the governors can make necessary amendments of the law through the instruments of the state assemblies to address any ambiguity, but in the FCT, the task of adjustment is herculean. The task is made easier for the states because the legislators are not more than 50, for the most populated states in the country, while in the FCT, which is the least populated, the legislative arm is the House of Representatives with 360 members.

 

To be continued.

 

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