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This book explores the local governance and local development experiences of the world’s largest Democracy - Nigeria, from the epochal period of military dictatorship in 1976 to the current Fourth Republic democratic dispensation that commenced in 1999. The book is special, written by an ardent scholar who has researched local government affairs at both Master and Doctoral levels, and has worked in the Local Government Service for 35 years rising to the highest career level of Head of Local Government Administration. Hence, the book is outstandingly enriched with accurate and balanced views arising from the ’binocular vision’ of strict objectivity of a dispassionate scholar and the recondite knowledge and experience of a hands-on practitioner. The contents of this book are adapted from author’s presentations made at two separate technical sessions: a Master-level thesis presentation to the Department of Political Science, Nnamdi Azikiwe University (Part 1) and a Doctoral-level thesis presentation to the Department of Public Administration, University of Nigeria (Part 2); both presentations spanning 8 years apart. Laws, policies, programs, activities and operating procedures of Local Governments are explained in detail including the theories, doctrines, beliefs and assumptions that underlie these laws, policies, etc. To address any gaps that may rise in the course of readership, answers are provided to some frequently asked questions (FAQs). This book provides readers with illuminating insights to the importance of local government in grassroots development and sustainable poverty reduction. It shows the relativity among local governments in different countries, especially in their theoretical constructs.