The evolution of Local Government in Nigeria can be traced back to the introduction of indirect rule in 1914, during the British Colonial Administrative System, where the Colonial administrators ruled the African Colonies through the traditional authorities.
These traditional authorities were involved in the collection of taxes. It attracted pockets of revolts in 1929, the Aba Women’s riot, and the Iseyin revolt in 1938. Around 1946, native authority was reorganized along with British System, especially in Eastern and Western regions. Multi-tier systems (Urban, Rural District Councils, and Municipal Councils) were put in place while the North maintained the sole native authority system. From 1970, after the civil war, the Single-tier system of local government was maintained in Eastern and Mid-Western States.
But in 1976, the Military Government reformed Local Government in Nigeria and recognized it as the third tier of Government. It adopted Single-tier, all-purpose local government administrative structure throughout the country.
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