3 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol.

1, 9th February, 2015

“Kogi Central LGAs” means the following Local

Government Areas: Okene, Okehi, Adavi, Ajaokuta, and
Ogori/Magongo;
“Kogi East LGAs” means the following Local Government
Areas: Ankpa, Bassa, Dekina, Ibaji, Idah, Igalamela/Odolu,
Ofu, Olamaboro, and Omala;
Y & FAITH, PEACE & PROGRESS
U N IT

“General Contractor” means a general contractor within

the local government;
“Rate” means the amount payable to the local government as Kogi State of Nigeria
provided in the schedule hereto;
“Revenue Collector” means the staff of the local
government and any other person or group of persons duly
authorized to collect revenue for the local government.
Gazette
“Permanent Stalls” are solid structures built and owned by
Published by Authority
private individuals, while “Block Stalls” are solid structures
built and owned by the government;
No. 1 LOKOJA 9TH FEBRUARY, 2015 Vol. 1
4. (1) There shall be established for each local Establishment of
Revenue Committee. Kogi State Legal Notice No 1 of 2015
government area of the State, a Committee to be
known as the Local Government Revenue
Committee (hereinafter referred to as “the CONTENTS
Revenue Committee”).

(2) The Revenue Committee, shall comprise the

following, that is to say –
LAW TO HARMONIZE RATES AND LEVIES COLLECTABLE
BY LOCAL GOVERNMENTS IN KOGI STATE.
(a) a person, to be appointed by the Chairman of
the Local Government Council, as the
Chairman of the Committee (not being a
political appointee or public officer from
within the Local Government Council) who
shall be versed in revenue matters;
PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, LOKOJA 27/06/006/1000
Annual subscriptions: Nigeria N50,000.00; Overseas $15,000 present edition N2,500.00 per copy: Application
for the purchase of Gazette and other Government Publications should be submitted to the Government Printer,
(b) the heads of the following departments of the Lokoja. Remittances should be made in money or postal order crossed and made payable to the
Local Government Council, that is to say – Government Printer, Lokoja. postage stamps are not accepted.
i. Legal;
ii. Treasury; and
iii. any other department.
KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 2

KOGI STATE OF NIGERIA

KOGI STATE LOCAL GOVERNMENT HARMONIZED
RATES AND LEVIES LAW 2014

A LAW TO HARMONIZE RATES AND LEVIES COLLECTABLE

BY LOCAL GOVERNMENTS IN KOGI STATE

1. This Law may be cited as Kogi State Harmonization of

Citation and Title.
Rates/Levies collectable by Local Governments Law
2015.

2. This Law shall come into operation on the 29th day of January,
Commencement.
2015.
3. In this Law, unless the contenx otherwise requires –
Interpretation.
“Court” means a Revenue Court, Magistrate Court of any
grade, and Sharia Courts within the local government.

“Fee” is a legal charge collectable by Local government for a

particular service provided or permission (rights) granted
exclusively to any person.

“Levy” is any kind of legal charges by Government in any

form and can be used interchangebly with fees and charges.

“Person” includes an individual or body of individuals, family,

corporate, sole, trustee or executor or a person who carries out
economic activity, a person exploiting tangible or intangible
property for the purpose of obtaining income therefrom by
way of trade or business;

“Kogi West LGAs” means the following Local Government

Areas: Kabba/Bunu, Ijumu, Mopamuro, Yagba East, Yagba
West, Lokoja and Kogi;
 7 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 4

the objection to attend for purposes of examination by (c) a member of the public not being a member of
the Council versed in revenue matters to be
an officer of the Local Government. Review of
nominated by the Legislative Arm of the
assessment.
(3) In an event of any person who has objected to an Council;
(3) All appointments made pursuant to this
assessment agreeing with the Local Government as to
section, shall be subject to the approval of the
the correct amount chargeable, the assessment shall be legislative arm of the council.
amended accordingly and notice of rate chargeable
5. (1) The Revenue Committee, shall be responsible Functions of the
shall be served upon such person. for the assessment and collection of all taxes, fines, Revenue
Committee.
(4) Refund in the case of over payment or inappropriate rates, charges or other revenue under its jurisdiction
payment made by the taxpayer to the local government, and shall account for all amounts so collected
in a manner to be prescribed by the Chairman of the
refund shall be made to the taxpayer within one month Local Government, subject to the financial
Powers of Revenue
through application to the local government. Collectors.
memorandum and guidelines on local
13. (1) The Revenue collectors shall have the powers to enter government administration.
into any premises at all reasonable times for the (2) The Revenue Committee, shall be autonomous of the
purposes of demanding and collecting rates on behalf Local Government Treasury and shall be responsible
of the local government. for the day to day administration of the Department of
Personnel which forms its operational arm.
(2) A reasonable time shall be between the hours of 8:00am
Duties of public 6. There is hereby established, a Joint State and Local Establishment and
and 6:00pm. Composition of Joint
Government Revenue Committee (hereinafter in this law, Revenue
14. It shall be the duty of every person to pay or show evidence of Committee.
referred to as “the Joint Revenue Committee”) which shall
payment to the revenue collector, the fees prescribed in the comprise –
schedule to this Law. Issuance of Receipts
for Revenue. (a) the Chairman of the State Internal Revenue Service as
15. All revenue collectors shall issue a receipt in the form
the Chairman;
authorized by the Local Government in respect of any rate paid (b) the Chairman, of each of the Local Government
under the schedule thereto. Revenue Committee;
(c) a representative of the following ministries, that is to
16. The Local Government Authority shall obtain receipts with say–
security features from the State Government Printer or Nigeria (i) Local Government and Chieftaincy
Security Printing and Minting Company or any other Affairs not below the level of Director;
(ii) Lands,
instrument prescribed by the local government. Payment Periods.
(iii) Housing and Urban Development;
17. All persons to which this Law apply shall pay to the local (d) the Legal Adviser of the State Internal Revenue
government all rates as prescribed in the schedule hereto from Service; and
the beginning of every month or year, not later than 60 (sixty) (e) the Secretary of the Committee shall be a staff of the
State Internal Revenue Service.
days from the beginning of every year and 14 (fourteen) days
Functions of Joint
from the beginning of every month. Revenue Courts. 7. The functions of the Joint Revenue Committee, shall be to – Revenue Committee.
 5 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 6

(a) harmonize tax administration in the State; to appoint Revenue Collectors.

(b) deal with revenue matters of common concern to the (2) The revenue officers shall wear identification badge
State and Local Government Authorities; with a clear inscription of their names and official
(c) enlighten members of the public generally on State and
Local Government revenue matters; capacity.
(d) consider relevant resolutions of the Joint Tax Board for (3) The production by a revenue collector of an identity
implementation in the State; card and certificate or warrant:
(e) advise the State and Local Government on revenue
matters; and (a) issued by a Local Government Authority;
(f) carry out such other functions as may be assigned to it (b) setting out his full names, and stating that he is
by the Joint Tax Board.
authorized to exercise the functions of a
8. The Chief Judge may designate in each Local Government Designation of Magistrate revenue collector, shall be sufficient evidence
to adjudicate on Revenue
Area, at least two Magistrates who shall give priority to Matters. that the revenue collector is duly authorized for
matters affecting the revenue of the State and of the relevant
the purpose of this Law.
Local Government Council.
(4) It is illegal for any local government to use any
Revenue rate payable consultant(s) for the purpose of assessment and
9. (1) From the commencement of this Law, the rates and publication.
payable to each local government shall be as collection of any levies and rates that is stated in the
provided in the schedule hereto. schedule to this Law. However, this does not preclude
(2) Each local government shall ensure that a chart the appointment of the state government as collection
showing the approved rates of levies, the applicable agents for certain levies.
rate and the expected time of payment is pasted at a 12. (1) If any person disputes an assessment, he may apply to Objections.

conspicuous place in the revenue offices of the local the relevant Local Government Council by
government. notice of objection in writing to review and to
10. The Local Government Authority shall issue a harmonized Demand Notice. revise the assessment and such application shall
Demand Notice in respect of taxes listed in the Schedule to this state precisely the grounds of objection to the
Law. assessment and shall be made within 14 days from the
(a) For the purpose of tenement rate each local date of service of the notice of assessment/demand
government shall employ the services of estate notice.
surveyor/valuer to determine the value of the property (2) On receipt of a notice of objection, the local
for the purpose of assessment; government may require the person giving that notice
(b) However, in lieu of the proper valuation, each LGA to furnish such particulars and to produce any
shall apply the rates as prescribed in the schedule to this documents as may be deemed necessary and may
law until a proper valuation is carried out. summon any person who may be able to give
Appointment of
11. (1) The Local Government shall have the exclusive power Revenue Collectors. information which is material to the determination of
11 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 8

21. (1) Without prejudice to the provisions of any Law on 18. The Local Government may institute legal actions through
jurisdiction of courts, the Revenue Court shall also legal department of the local government, the State or by
have jurisdiction to entertain all cases under this Law. employing the services of legal practitioner against any
(2) There shall also be established mobile courts for defaulter at the State Revenue Court for the purpose of
speedy trial of defaulters. enforcing the collection of rates or any other court as
prescribed by the Constitution of the Federal Republic of
Offences and
(3) In entertaining a case of default, the court shall have Nigeria. Penalties.
power to seal off any premises, impound, seize or 19. (1) Any person who contravenes the provisions of this
confiscate any goods from a defaulter at any stage of the Law by refusing to pay rates as per the schedule hereto, shall
proceeding. be guilty of an offence and liable on conviction:
(4) The Local Government may employ the services of Funding of Revenue (a) for first offence, to a fine not exceeding N1,000.00
Collection.
Law enforcement agencies to enforce this Law. (One Thousand Naira) only or to imprisonment for a
22. The Local Government shall provide an amount not less than term not exceeding three months or both.
(b) and for each subsequent offence to a fine not exceeding
3% and not more than 5% of all revenue collected by the
N2,000.00 (Two Thousand Naira) only or to
revenue staff in the preceding year for the Revenue Committee Repeal Clause. imprisonment for a term not exceeding six months or
as incentives. both.
(c) in addition to the penalties stated above, the rates shall
23. All Revenue Rates and levies contained in the Bye-Laws of any
be regarded as debt due to the Local Government and
Local Government in Kogi State are hereby repealed. shall be recoverable as such.
(2) (a) Notwithstanding anything contained in any
other enactments or law, no person, other than
the appropriate tax authority, shall assess or
collect, on behalf of the Local Government,
any tax, duty, levy, rate, fee or charge, and the
services of Law Enforcement Agencies shall
only be engaged in accordance with the
provisions of the tax laws.
(b) No person, including a tax authority, shall
mount a road block in any part of the
Federation for the purpose of
collecting any tax, duty, levy, rate, fee
or charge.
(3) Any person who –
9 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 10
(a) collects or attempts to collect any levy that is under the provision of this Law, is armed with
not listed in the schedule to this Law; any offensive weapon commits an offence and
(b) collects or attempts to collect any levy or penalty shall be liable on conviction to imprisonment
without due authority and identification; or for a term of three (3) years.
(c) mounts a road block or causes a road or street to be (i) any person who, while armed with an offensive
closed for the purpose of collecting any levy, commits weapon causes injury to any officer or
an offence and shall be liable on conviction to a fine of authorized agents of the local government
fifty thousand Naira (N50,000.00) only or authority in the discharge of their functions
imprisonment for three (3) years or both. under this Law, commits an offence and shall
(4) Any person or agency appointed for the administration be liable on conviction to imprisonment for a
of this Law or employed in connection with the term of five (5) years;
assessment and collection of levy who – (j) Any person who aids or abets one or more
(a) demands from anyone an amount in excess of persons for the purpose of contravening any of
the authorized assessment of the levy; the provisions of this Law commits an offence
(b) fails to remit revenue collected as at when due; and shall be liable on conviction to a fine
(c) withholds for his own use or otherwise any equivalent to 200% of the sum in question or to
portion or the whole of the revenue collected; imprisonment for term of two (2) years.
(d) renders a false return, whether orally or in (k) Any person, not being an authorized officer,
writing of the amount of revenue collected or assumes the name, designation or
received by him; impersonates the character of an authorized
(e) defrauds any person, embezzles any money, or officer or agent shall in addition to any other
otherwise uses his position to deal wrongfully punishment, shall be liable to pay on
with the Local Government Authority or any conviction, a fine of two hundred and fifty
member of the public; thousand Naira (N250,000.00) or three (3) Reviews of levies
and rates.
(f) steals or misuses Local Government Authority years imprisonment or both.
documents; and/or 20. (1) The State Joint Revenue Committee shall carry out a
(g) compromise on the assessment or collection of periodic review of the rates charged every three
any levy, commits an offence and shall be liable (3) years and ensure that the differences in
on conviction to a fine equivalent to 500 percent amounts chargeable by Local Government in
of the sum in question and to imprisonment for a respect of any scheduled levy is minimized.
term of three (3) years. (2) The review shall be made in consultation with relevant Enforcement.
(h) any person who, in committing any offence stakeholders.
 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 12
15 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015
Local Government Revenue Categorisation by Ward SCHEDULE
Revenue Heads Sub - Urban Sub - Urban Sub - Urban
1 Shops and Kiosk rates: (Category A (Category B (Category C)
AJAOKUTA LOCAL GOVERNMENT IJUMU LOCAL GOVERNMENT
N N N
Ward Ward a) Shop Permit
No Ward Name Category No Ward Name Category Small 3,000.00 2,400.00 1,200.00
Medium 5,000.00
l IYARA B
l EBIYA NORTH B Large 10,000.00 8,000.00 5,000.00
2 IFFE/IKOYI B Ex - Large (Big Departmental Stores) 200,000.00
2 EBIYA SOUTH B
3 EKIRIN ADDE B b) Kiosk permit 1,200.00 1,200.00 600.00
3 ABODU/PATESI B
4 IYAMOYE B Container/Temporary shop
4 ICHUWA/UPAJA B
5 EGBEDA/OKEDAYO B Small 2,500.00 1,200.00 600.00
5 BADOKO B Large 3,500.00 2,500.00 1,500.00
6 OGIGIRI B
6 ILETEJU ORIGA B
Workshop permits by Artisans (Carpenters, Mechanics,
7 ADOGO B 7 OKORO IGA B Vulcanizers) etc.
8 ACHAGANA B
8 IGBOLAYERE / ILAERE B Small 3,000.00 2,000.00 1,000.00
9 ODUNU/OHUEGE B
9 AYERE B Large 10,000.00 5,000.00 2,500.00
10 OGALE ADUGE C 2 Tenement Rates (private and commercial property).
10 UNOSl/OMOGBO B
11 OKORO/ODOKORO C Commercial Property
11 AJAOKUTA NATIVE TOWN B Petrol Station 50,000.00 30,000.00 10,000.00
12 AYETORO 1 B
12 UPAKE/OBANGEDE C Banks 100,000.00 50,000.00 25,000.00
13 AYETORO 11 B
13 ADOGU/OGODO/APAMIRA C Communication mast 100,000.00 100,000.00 100,000.00
14 IYAH/ AYEH C Other Commercial premises 25,000.00 20,000.00 10,000.00
14 GEREGU A
15 AIYEGUNLE / ILUAFON B Residential
Duplex/ one storey bulding 10,000.00 5,000.00 2,500.00
Bungalow 5,000.00 3,500.00 2,500.00
DEKINA LOCAL GOVERNMENT OKENE LOCAL GOVERNMENT Block of Flat over one storey building 12,000.00 6,000.00 3,000.00
Ward 3 Slaughter Slab fees
No Ward Name Category Ward
No Ward Name Category Butcher licence fee (per annum) 3,600.00 2,400.00 1,200.00
1 DEKINA B Cow slaughter per head 200.00 150.00 50.00
2 ODU 1 B 1 ABUGA/OZUJA B Goat/Sheep slaughter per head 100.00 100.00 50.00
3 ODU 11 B 2 AGASSA/AHACHE C Pig slaughter per head 150.00 100.00 50.00
4 IYALE B 3 BARIKI A
4 Merriment and Road closure levies
5 OGANENIGU C 4 IDOJI A Noise control fees 10,000.00 5,000.00 2,000.00
6 ABOCHO B 5 LAFIA OBESSA A Blocking of Local government road 20,000.00 10,000.00 5,000.00
7 EMEWE C 6 OBEHIRA EBA B 5 Food licence Permit (for restaurants,bakeries and other
8 OGBABEDE C 7 OBEHIRA UVETE B places where food is sold)
9 ANYIGBA A 8 ODENKU/UPOGORO C Restaurants 15,000.00 10,000.00 5,000.00
10 OJIKPADALA C 9 ONYUKORO A Bakeries 15,000.00 10,000.00 5,000.00
Buker/Local Restaurants 3,600.00 2,400.00 1,200.00
11 EGUME B 10 ORETSEU A
12 OKURA C 11 OTUTU A 6 Liquor License fee
Beer Parlour 12,500.00 6,000.00 3,000.00
Wholesale fee 15,000.00 7,500.00 3,500.00
Local Drinks 3,000.00 1,000.00 1,000.00
Hotel/Guest Inn 20,000.00 10,000.00 5,000.00

7 Radio and TV licence fees{other than radio and television

transmitter)
Radio & TV fees (commercial) 5,000.00 2,000.00 500.00
Vehicle Radio fees (where the vehicle is registered) 1,000.00 500.00 500.00

8 Naming of street registration fee (Outside state Capital) 20,000.00 10,000.00 5,000.00
13 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 14
9 Right of occupancy fees on lands in the Rural Areas, excluding
those collectable by the federal and State Governments, 16 Public Convenience, Sewage and Refuse Disposal fees
excluding the State Capital. Dislodgement of Septic tank Tanks 2,500.00 1,000.00 500.00
Residential (per plot) 5,000.00 2,500.00 1,000.00
Sanitation fees (commercial) 3,000.00 2,000.00 500.00
Commercial (per plot) 10,000.00 5,000.00 2,000.00
Sanitation fees (Market - Per Trader) 600.00 240.00 120.00

10 Market taxes and levies excluding any market where State 17 Wrong Parking Charges
Finance is involved
Permanent Stalls (per-annum) 12,000.00 3,600.00 1,200.00
Wrong packing 5,000.00 2,000.00 1,000.00
Market Space {per-market day) 100.00 50.00 20.00 Towing of Vehicles fee 5,000.00 2,000.00 1,000.00
Market/Motor Park Hawkers (daily) 30.00 20.00 10.00 No Parking Order Permit 20,000.00 10,000.00 5,000.00
Market Hawkers (per market day) 30.00 20.00 10.0 0

11 Motor Park Levies 18 Other Levies & fees:

Loading fees (per trip) Contract Registration fees 20,000.00 10,000.00 5,000.00
Trailers/Lorry 2,000.00 1,000.00 500.00 Contract Processing fees 2% of 2% of 2% of
Canter 500.00 200.00 100.00 contract contract contract
Buses/Pickup Van, 100.00 50.00 20.00
Car 50.00 20.00 10.00 Hunting Permit 1,500.00
Dane Gun license 4,500.00
Motorcycle 20.00 20.00 10.00
19 Marriage, Birth and Death registration fees
12 Bicycle, Truck, Canoe, Wheelbarrow and Cart fees other
Marriage Registration fee 5,000.00 1,000.00 500.00
than mechanically
Birth Registration fee 500.00 200.00 50.00
propelled trucks
Death Registration fee 500.00 200.00 50.00
Bicycle licence fee 200.00 50.00 20.00
Canoe licence fee 1,000.00 500.00 200.00
Wheelbarrows/ Cart fee 600.00 240.00 100.00
Local Government Revenue Categorisation by Ward
13 Cattle Tax payable by cattle farmers only
Cattle Farmer Permit 2,000.00 1,000.00 500.00 ADAVl LOCAL GOVERNMENT OKEHI LOCAL GOVERNMENT
Ward Ward
14 Religious places Establishment Permit fee
No Ward Name Category No Ward Name Category
Religious places Establishment Permit fee 5,000.00 3,000.00 1,200.00 l ADAVl - EBA C
1 OBOROKE EBA WARD B
2 EGGE C
3 OKUNCHl B 2 OBOROKE - UVETE 1 B
15 Signboard and Advertisement permit fee -
(A) Stationary/Fixed Advert 4 IDANUHA C 3 OBOROKE UVETE 11 B
5 OGAMINANA CENTRAL A 4 OBEBA WARD 1 B
Directional Signboard fee 20,000.00 10,000.00 2,500.00
Wall Print Advertisement 10,000.00 5,000.00 1,500.00 6 UHUCHEBA C 5 OBEBA WARD 11 B
Digitalised Bill Boards 150,000.00 100,000.00 50,000.00 7 NAGAZI/OZIOKUTU/FARM A 6 IKUEHI WARD B
CENTRE 7 OHUETA WARD B
Non Digitalised Billboards, Unipoles and Eye-catchers 100,000.00 50,000. 00 20,000.00 8 OSISI - PAKU INOZIOMI A 8 OBANGEDE/UHUNDU B
Market Road Show permit 5,000.00 3,000.00 1,000.00 9 EBOGOGO/KARAWORO/ B 9 EIKA OHIZENYI B
RESUHUA 10 OKAITO / USUNGWE B
10 KUROKO 1 C
(B) Mobile Advert 11 UBORO/OMANI/OHUEPE B
Mobile Sales Promotion fees 5,000.00 3,000.00 1,000.00
11 OHUOGOGO/KUROKO II C
Cars, Pickup, Trucks (Branded) 7,000.00 3,500.00 2,500.00
Trailers/Lorries (Branded) 10,000.00 5,000 .00 2,500.00
19 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 16
Local Government Revenue Categorisation By Ward
Local Government Revenue Categorisation by Ward
1BAJI LOCAL GOVERNMENT IDAH LOCAL GOVERNMENT
LOKOJA LOCAL GOVERNMENT BASSA LOCAL GOVERNMENT Ward Ward Name Category Ward Ward Name Category
No No
Ward Ward Name Category Ward Category
No No Ward Name 1 ANALO B 1 SABONGARI A
2 AKPANYO B 2 EGA A
3 AYAH B 3 IGALOGBA A
1 WARD A A 1 AKUBA1 B
4 ONYEDEGA B 4 EDE A
2 WARD B A 2 AKUBA 11 C
5 ODEKE B 5 IGECHEBA A
3 WARD C A 3 OZUGULO C B 6 OWOLI APA A
6 OJI LA
4 WARD D A 4 AYEDE/AKAKANA C
7 EJULE B
5 WARD E A 5 IKENDE C 7 UKWAJA A
8 IYANO C
6 OWORO WARD A 6 GBOLOKO C 9 UNALE B 8 OGEGELE C
10 UJEH C 9 ICHALA C
7 KAKANDA WARD C 7 KPATA C
10 UGWODA C
8 KUPASOUTH C 8 EFORO C
9 KUPA NORTH C 9 MOZUM C IGALAMELA/ODOLU LOCAL MOPAMURO LOCAL
GOVERNMENT GOVERNMENT
10 EGGAN WARD C 10 OZUGBE C
Ward Ward Name Category Ward Ward Name Category
No No
1 AVRUGO C 1 ODOLE OKEGURU B
2 EKWULUKO C 2 ODOLE OKEDAGUN B
3 ODOLU B
3 ILETEJU B
4 OJI - AJI C
5 AKPANYA B 4 OKEJI IJAGBE C
5 OKAGI ILAI C
6 UBELE C
6 OROKERE AMURO B
7 AJAKA 1 B
7 TAKETE OTAFUN B
8 AJAKA 11 B 8 OROKE AIYEDAYO C
9 OFORACHI1 C 9 AIYETEJU AGBAJOGUN C
10 OFORACHI 11 C 10 AIYEDE OKAGI C

OGORI - MAGONGO LOCAL

GOVERNMENT YAGBA EAST LOCAL
GOVERNMENT
Ward Ward Name Category
No Ward Ward Name Category
No
1 ILETEJU B
1 IFE OLUKOTUN 1 C
2 OKESI B 2 IFE OLUKOTUN 11 C
3 OKIBO B 3 PONYAN C
4 ENI B 4 ALU / IGBAGUN / ORANRE C

5 AIYEROMI B 5 EJUKU C
6 OSHOBANE B 6 JEGE / ITAKETE /OGBOM C
7 OTURU - OPOU B 7 MAKUTU 1 B
8 OBINOYIN B 8 MAKUTU 11 B
9 OBATIGBEN B 9 OKEMETA B
10 OGUGU B 10 AREDU C
17 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 18 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015
Local Government Revenue Categorisation By Ward Local Government Revenue Categorisation by Ward
OLAMABORO LOCAL GOVERNMENT OFU LOCAL GOVERNMENT
OMALA LOCAL GOVERNMENT KOGI LOCAL GOVERNMENT
Ward Ward Ward Name Category
No Ward Name Ward Category Ward Category
Category No No Ward Name No Ward Name

1 ABEJUKOLO B 1 UKWO B
1 WARD 1 - ADEH C 1 UGWOLAWO 1 B 2 ECHA B 2 ODAKI B
2 WARD 2 -OKPO ETUTEKPE C 2 UGWOLAWO 2 C 3 BAGAJI C 3 K.K. S. E B
4 BAGANA B 4 GIRINYA B
3 WARD 3 - OKPO CENTRE B 5 IRENODU C
3 EJULE/ALLAH B 5 OKPOTALA C
4 WARD 4 - IGAH C 6 IBADO B 6 AKPASU C
4 ITOBE B 7 TAWARI C
WARD 5 - INELE C 7 ICHEKE C
5 5 OCHADAMU C 8 GEGU NORTH B
8 OGODU B
6 OGUGU l - ADUM&IKEM C 9 OLLA C 9 GEGU SOUTH B
6 OGBONICHA C
10 CHIKARA NORTH B
7 OGUGU 2 - OFANTE & IKEM C 7 IGO C 10 OJIAJI C
11 CHIKARA SOUTH B
OGUGU 3 - OGUGU CENTRE B 11 AGBANEMA C
8 8 ALLOMA/OKURA B
9 IMANE 1 - IMANE CENTRE B 9 IBOKO EFAKU C ANKPA LOCAL GOVERNMENT YAGBA WEST LOCAL GOVERNMENT
10 IMANE 2 - AGALIGA & C Ward Category Ward Category
10 OKO OGENYI C
EFEBO No Ward Name No Ward Name
11 ALOJI C
1 ODO - ERE/OKE B
1 ANKPA TOWNSHIP A
KABBA/BUNU LOCAL GOVERNMENT ERE/AKATA
2 ANKPA 1 A 2 OKE - EGBE 1
Ward B
Category 3 ANKPA2 B 3 OKE - EGBE 2 B
No Ward Name
4 ANKPA 3 C 4 OKE - EGBE 3 B
5 ANKPA4 C 5 OKE - EGBE 4 B
1 ASUTA A OJOKWU 1
6 B 6 ODO - EGBE 1 B
2 ODO - AKETE C 7 OJOKWU 2 B 7 ODO - EGBE 2 B
3 OKEKOKO B 8 OJOKWU 3 B 8 ODO - EGBE 3 B
9 OJOKWU 4 C 9 OGBE C
4 ODOLU A
10 OKUNRAN/OKOLOKE C
AYEWA 10 ENJEMA 1 B /ISANLU - ESA
5 C
11 ENJEMA2 B 11 EJIBA B
6 AYETEJU - KAJOLA C
12 ENJEMA 3 B 12 ODO - ERI B
7 OTU C 13 IYAMERIN/ C
EGBEDA 13 ENJEMA 4 C IGBARUKU
8 B
9 OKEDAYO B 14 ODO -ARA/ C
OMI/OGGA
10 AKUTUPA-KIRI C
11 AIYETORO-KIRI C
12 ILUKE B
13 OLLE-OKE OFFIN C
14 ODO-APE C
15 OKEBUKUN C
 KOG1 STATE OF NIGERIA GAZETTE NO. 1, Vol. 1, 9th February, 2015 20

The above printed impression has been carefully compared by me with the Bill which
passed through the House of Assembly and has been found by me to be a true and
correctly printed copy of the said Bill.

Mr. SIMON MOMOH (JP)

Clerk of the House

29th
1 assent/withhold assent this..............................day of Jan, ........ 2015

CAPT. IDRIS ICHALLA WADA

Governor, Kogi State

EXPLANATORY NOTE:
(This note does not form part of this law and have no legal
effect)

The purpose of this law is to harmonize rates and levies collectable by

Local Government Areas in Kogi State of Nigeria.