The death toll stands at 81 after suspected members of the extremist group Boko Haram carried out an attack in Borno state.
Suspected members of the Islamic extremist group Boko Haram carried out the attack in Foduma Kolomaiya village in the Gubio area of Borno state.
Boko Haram members often force villagers to pay illegal taxes by threatening to steal their livestock, but some resist.
Bunu said the massacre was likely in retaliation for the death of two Boko Haram members "whom the villagers managed to kill when the insurgents attempted to attack them about two months ago."
Boko Haram and a breakaway faction, the Islamic State West Africa Province, are both active in the area.