39 Categorization of MDAs and Local Government Areas

(1) For the Purpose of this Law, MDAs are categorized into Administration and Justice, Economic Base and Social Base.

(2) For the purpose of this Law, Local Government Areas in the State are categorized into Urban, Semi-Urban and Rural Areas.

(3) The Rates and Fees due to each Local Government is consolidated in accordance with the categorization in sub-section (2) of this Section and are provided for in the Second Schedule of this Law.