All lands, buildings or hereditaments occupied for public purposes by or on behalf of the Federal Government, State or public authority are required by Article 156 of the Federal Constitution to make contribution in aid of rates to the Local Authorities.

 ROLE OF THE VALUATION AND PROPERTY SERVICES DEPARTMENT (JPPH)

• Verify the Valuation List consisting of property occupied by or on behalf of the Federal Government.
• Carry out valuations on properties based on Annual Value or Improved Value, in the absence of the Valuation List or if the Valuation List is incomplete.
• Upon request, advise the State Authority and the Local Authority in respect of contribution in aid of rates.