Rates in Nigeria are generally collected by the Local Government Councils. The Local Government Councils are responsible for providing basic services such as waste management, maintenance of public infrastructure, and other local services to the citizens. The funds for these services are generated through various means, including the collection of rates.
The Local Government Councils are authorized to collect rates from property owners within their jurisdiction. These rates are charged as a percentage of the assessed value of the property and are used to fund the various services provided by the council.
Although other government agencies, such as the Department of Inland Revenue, State Ministry of Finance, Emirate of traditional Council, and State Governors, may also be involved in revenue collection, rates are generally collected by the Local Government Councils.