The Abuja Municipal Area Council (AMAC) has indeed sealed several homes and commercial buildings in Abuja due to unpaid tenement rates and levies. This enforcement action has affected areas like Garki, Wuse, and Maitama, with officials and security personnel locking defaulting properties.
Residents are pushing back, citing excessive and arbitrary rates, especially for properties under development or unoccupied. Some have taken AMAC to court, questioning the legality of these charges. In one notable case, AMAC sealed Efab Metropolis Estate over a N600 million tenement rate debt, sparking heated confrontations with residents, including lawmakers and a retired Supreme Court Justice.
The law states that tenement rates apply only to developed and occupied properties, with rates set at 4k per naira of the assessed annual value. Occupiers, typically tenants, bear primary liability for payment.
