The functions of local governments are detailed in the
Nigerian constitution and include the following: • Economic recommendations to the State. • Collection of taxes and fees. • Establishment and maintenance of cemeteries, burial grounds and homes for the destitute or infirm. • Licensing of bicycles, trucks (other than mechanically propelled trucks), canoes, wheelbarrows and carts. • Establishment, maintenance and regulation of markets, motor parks and public conveniences. • Construction and maintenance of roads, streets, drainages and other public highways, parks, and open spaces. • Naming of roads and streets and numbering of houses within their local government areas. • Provision and maintenance of public transportation and refuse disposal systems. • Registration of births, deaths and marriages in their locality. • Assessment of privately owned houses or tenements for the purpose of levying such rates as may be prescribed by the House of Assembly of a State. • Control and regulation of outdoor advertising, movement and keeping of pets of all descriptions, shops and kiosks, restaurants and other places for sale of food to the public, and laundries. ==List of LGAs==