The houses, located in Lagos and Port Harcourt, were said to have been acquired by the ex-minister between 2011 and 2013 using front companies.
The Economic and Financial Crimes Commission said that Diezani paid $21,982,224 for the properties, adding that it believed that the funds were proceeds of crime.
EFCC listed the properties to include 29 terraced houses comprising eight 4-bedroomed penthouse apartments, six 3-bedroomed apartments, two 3-bedroomed maisonettes, two twin bedroomed apartments and one 4-bedroom apartment.
The permanent forfeiture order was made by Justice Abdulaziz Anka.
Diezani had denied some of the houses, but it turned out a lie as no one came forward to claim them.
