Succession to property, rights, liabilities and obligations
Section 317(2) · 1999 Constitution (2004 edition)
What Constitution says
(2) For the purposes of this section - (a) the President and Government of the Federation, and the Governor and Government of a state, shall be deemed, respectively, to be successors to the said former authority of the Federation and former authority of the state in question; and (b) references in this section to "former authority of the Federation" and "former authority of a state" include references to the former Government of the Federation and the former government of a state, a local government authority or any person who exercised any authority on its behalf.
This is the 1999 Constitution as published in 2004. Later amendments aren't included yet, so a section may have changed since.
Original source
Official Gazette · CFRN 1999 official PDF · printed page 130. Original document
Release: draft-c8d50d87fae9. Source scope, review and corrections