id	sid	tid	token	lemma	pos
acarelar-3826	1	1	african	african	ADJ
acarelar-3826	1	2	customary	customary	ADJ
acarelar-3826	1	3	and	and	CCONJ
acarelar-3826	1	4	religious	religious	ADJ
acarelar-3826	1	5	law	law	NOUN
acarelar-3826	1	6	review	review	NOUN
acarelar-3826	1	7	(	(	PUNCT
acarelar-3826	1	8	acarelar	acarelar	ADJ
acarelar-3826	1	9	)	)	PUNCT
acarelar-3826	1	10	4	4	NUM
acarelar-3826	1	11	(	(	PUNCT
acarelar-3826	1	12	2023	2023	NUM
acarelar-3826	1	13	)	)	PUNCT
acarelar-3826	1	14	78	78	NUM
acarelar-3826	1	15	constitutional	constitutional	ADJ
acarelar-3826	1	16	protection	protection	NOUN
acarelar-3826	1	17	of	of	ADP
acarelar-3826	1	18	local	local	ADJ
acarelar-3826	1	19	government	government	NOUN
acarelar-3826	1	20	finances	finance	NOUN
acarelar-3826	1	21	:	:	PUNCT
acarelar-3826	1	22	an	an	DET
acarelar-3826	1	23	imperative	imperative	NOUN
acarelar-3826	1	24	to	to	ADP
acarelar-3826	1	25	sustainable	sustainable	ADJ
acarelar-3826	1	26	development	development	NOUN
acarelar-3826	1	27	of	of	ADP
acarelar-3826	1	28	the	the	DET
acarelar-3826	1	29	rural	rural	ADJ
acarelar-3826	1	30	areas	area	NOUN
acarelar-3826	1	31	in	in	ADP
acarelar-3826	1	32	nigeria	nigeria	PROPN
acarelar-3826	1	33	*	*	PROPN
acarelar-3826	1	34	abstract	abstract	ADV
acarelar-3826	1	35	prior	prior	ADV
acarelar-3826	1	36	to	to	ADP
acarelar-3826	1	37	the	the	DET
acarelar-3826	1	38	local	local	ADJ
acarelar-3826	1	39	government	government	NOUN
acarelar-3826	1	40	reforms	reform	NOUN
acarelar-3826	1	41	in	in	ADP
acarelar-3826	1	42	1976	1976	NUM
acarelar-3826	1	43	,	,	PUNCT
acarelar-3826	1	44	the	the	DET
acarelar-3826	1	45	various	various	ADJ
acarelar-3826	1	46	segments	segment	NOUN
acarelar-3826	1	47	of	of	ADP
acarelar-3826	1	48	the	the	DET
acarelar-3826	1	49	country	country	NOUN
acarelar-3826	1	50	operated	operate	VERB
acarelar-3826	1	51	different	different	ADJ
acarelar-3826	1	52	kinds	kind	NOUN
acarelar-3826	1	53	of	of	ADP
acarelar-3826	1	54	grass	grass	NOUN
acarelar-3826	1	55	root	root	NOUN
acarelar-3826	1	56	administration	administration	NOUN
acarelar-3826	1	57	.	.	PUNCT
acarelar-3826	2	1	the	the	DET
acarelar-3826	2	2	north	north	NOUN
acarelar-3826	2	3	operated	operate	VERB
acarelar-3826	2	4	the	the	DET
acarelar-3826	2	5	native	native	ADJ
acarelar-3826	2	6	authority	authority	NOUN
acarelar-3826	2	7	system	system	NOUN
acarelar-3826	2	8	and	and	CCONJ
acarelar-3826	2	9	the	the	DET
acarelar-3826	2	10	south	south	NOUN
acarelar-3826	2	11	operated	operate	VERB
acarelar-3826	2	12	the	the	DET
acarelar-3826	2	13	divisional	divisional	ADJ
acarelar-3826	2	14	system	system	NOUN
acarelar-3826	2	15	.	.	PUNCT
acarelar-3826	3	1	the	the	DET
acarelar-3826	3	2	1976	1976	NUM
acarelar-3826	3	3	reforms	reform	NOUN
acarelar-3826	3	4	unified	unify	VERB
acarelar-3826	3	5	the	the	DET
acarelar-3826	3	6	various	various	ADJ
acarelar-3826	3	7	grass	grass	NOUN
acarelar-3826	3	8	-	-	PUNCT
acarelar-3826	3	9	root	root	NOUN
acarelar-3826	3	10	administrations	administration	NOUN
acarelar-3826	3	11	into	into	ADP
acarelar-3826	3	12	the	the	DET
acarelar-3826	3	13	local	local	ADJ
acarelar-3826	3	14	government	government	NOUN
acarelar-3826	3	15	system	system	NOUN
acarelar-3826	3	16	for	for	ADP
acarelar-3826	3	17	the	the	DET
acarelar-3826	3	18	whole	whole	ADJ
acarelar-3826	3	19	country	country	NOUN
acarelar-3826	3	20	.	.	PUNCT
acarelar-3826	4	1	this	this	PRON
acarelar-3826	4	2	saw	see	VERB
acarelar-3826	4	3	to	to	ADP
acarelar-3826	4	4	the	the	DET
acarelar-3826	4	5	establishment	establishment	NOUN
acarelar-3826	4	6	of	of	ADP
acarelar-3826	4	7	the	the	DET
acarelar-3826	4	8	local	local	ADJ
acarelar-3826	4	9	government	government	NOUN
acarelar-3826	4	10	as	as	ADP
acarelar-3826	4	11	a	a	DET
acarelar-3826	4	12	third	third	ADJ
acarelar-3826	4	13	tier	tier	NOUN
acarelar-3826	4	14	of	of	ADP
acarelar-3826	4	15	government	government	NOUN
acarelar-3826	4	16	.	.	PUNCT
acarelar-3826	5	1	there	there	PRON
acarelar-3826	5	2	is	be	VERB
acarelar-3826	5	3	no	no	DET
acarelar-3826	5	4	denying	deny	VERB
acarelar-3826	5	5	the	the	DET
acarelar-3826	5	6	fact	fact	NOUN
acarelar-3826	5	7	that	that	SCONJ
acarelar-3826	5	8	in	in	ADP
acarelar-3826	5	9	the	the	DET
acarelar-3826	5	10	1970	1970	NUM
acarelar-3826	5	11	’	'	PUNCT
acarelar-3826	5	12	s	s	PROPN
acarelar-3826	5	13	and	and	CCONJ
acarelar-3826	5	14	1980	1980	NUM
acarelar-3826	5	15	’	'	PUNCT
acarelar-3826	5	16	s	s	PROPN
acarelar-3826	5	17	,	,	PUNCT
acarelar-3826	5	18	the	the	DET
acarelar-3826	5	19	local	local	ADJ
acarelar-3826	5	20	government	government	NOUN
acarelar-3826	5	21	unit	unit	NOUN
acarelar-3826	5	22	of	of	ADP
acarelar-3826	5	23	administration	administration	NOUN
acarelar-3826	5	24	blossomed	blossom	VERB
acarelar-3826	5	25	with	with	ADP
acarelar-3826	5	26	activities	activity	NOUN
acarelar-3826	5	27	and	and	CCONJ
acarelar-3826	5	28	the	the	DET
acarelar-3826	5	29	rural	rural	ADJ
acarelar-3826	5	30	man	man	NOUN
acarelar-3826	5	31	can	can	AUX
acarelar-3826	5	32	feel	feel	VERB
acarelar-3826	5	33	the	the	DET
acarelar-3826	5	34	pulse	pulse	NOUN
acarelar-3826	5	35	of	of	ADP
acarelar-3826	5	36	government	government	NOUN
acarelar-3826	5	37	.	.	PUNCT
acarelar-3826	6	1	the	the	DET
acarelar-3826	6	2	state	state	NOUN
acarelar-3826	6	3	and	and	CCONJ
acarelar-3826	6	4	federal	federal	ADJ
acarelar-3826	6	5	government	government	NOUN
acarelar-3826	6	6	may	may	AUX
acarelar-3826	6	7	be	be	AUX
acarelar-3826	6	8	far	far	ADV
acarelar-3826	6	9	from	from	ADP
acarelar-3826	6	10	him	he	PRON
acarelar-3826	6	11	,	,	PUNCT
acarelar-3826	6	12	but	but	CCONJ
acarelar-3826	6	13	he	he	PRON
acarelar-3826	6	14	is	be	AUX
acarelar-3826	6	15	not	not	PART
acarelar-3826	6	16	too	too	ADV
acarelar-3826	6	17	worried	worried	ADJ
acarelar-3826	6	18	because	because	SCONJ
acarelar-3826	6	19	he	he	PRON
acarelar-3826	6	20	can	can	AUX
acarelar-3826	6	21	see	see	VERB
acarelar-3826	6	22	dividends	dividend	NOUN
acarelar-3826	6	23	of	of	ADP
acarelar-3826	6	24	democracy	democracy	NOUN
acarelar-3826	6	25	,	,	PUNCT
acarelar-3826	6	26	trunk	trunk	NOUN
acarelar-3826	6	27	c	c	NOUN
acarelar-3826	6	28	roads	road	NOUN
acarelar-3826	6	29	are	be	AUX
acarelar-3826	6	30	regularly	regularly	ADV
acarelar-3826	6	31	maintained	maintain	VERB
acarelar-3826	6	32	,	,	PUNCT
acarelar-3826	6	33	fertilizers	fertilizer	NOUN
acarelar-3826	6	34	are	be	AUX
acarelar-3826	6	35	provided	provide	VERB
acarelar-3826	6	36	just	just	ADV
acarelar-3826	6	37	to	to	PART
acarelar-3826	6	38	mention	mention	VERB
acarelar-3826	6	39	a	a	DET
acarelar-3826	6	40	few	few	ADJ
acarelar-3826	6	41	.	.	PUNCT
acarelar-3826	7	1	the	the	DET
acarelar-3826	7	2	local	local	ADJ
acarelar-3826	7	3	government	government	NOUN
acarelar-3826	7	4	headquarters	headquarter	NOUN
acarelar-3826	7	5	were	be	AUX
acarelar-3826	7	6	beaming	beam	VERB
acarelar-3826	7	7	with	with	ADP
acarelar-3826	7	8	activities	activity	NOUN
acarelar-3826	7	9	.	.	PUNCT
acarelar-3826	8	1	however	however	ADV
acarelar-3826	8	2	,	,	PUNCT
acarelar-3826	8	3	with	with	ADP
acarelar-3826	8	4	the	the	DET
acarelar-3826	8	5	advent	advent	NOUN
acarelar-3826	8	6	of	of	ADP
acarelar-3826	8	7	constitutional	constitutional	ADJ
acarelar-3826	8	8	democracy	democracy	NOUN
acarelar-3826	8	9	of	of	ADP
acarelar-3826	8	10	the	the	DET
acarelar-3826	8	11	fourth	fourth	PROPN
acarelar-3826	8	12	republic	republic	NOUN
acarelar-3826	8	13	in	in	ADP
acarelar-3826	8	14	1999	1999	NUM
acarelar-3826	8	15	,	,	PUNCT
acarelar-3826	8	16	the	the	DET
acarelar-3826	8	17	developmental	developmental	ADJ
acarelar-3826	8	18	strides	stride	NOUN
acarelar-3826	8	19	of	of	ADP
acarelar-3826	8	20	the	the	DET
acarelar-3826	8	21	local	local	ADJ
acarelar-3826	8	22	government	government	NOUN
acarelar-3826	8	23	became	become	VERB
acarelar-3826	8	24	comatose	comatose	ADJ
acarelar-3826	8	25	.	.	PUNCT
acarelar-3826	9	1	this	this	PRON
acarelar-3826	9	2	is	be	AUX
acarelar-3826	9	3	largely	largely	ADV
acarelar-3826	9	4	due	due	ADJ
acarelar-3826	9	5	to	to	ADP
acarelar-3826	9	6	the	the	DET
acarelar-3826	9	7	fact	fact	NOUN
acarelar-3826	9	8	that	that	SCONJ
acarelar-3826	9	9	the	the	DET
acarelar-3826	9	10	finances	finance	NOUN
acarelar-3826	9	11	of	of	ADP
acarelar-3826	9	12	local	local	ADJ
acarelar-3826	9	13	government	government	NOUN
acarelar-3826	9	14	were	be	AUX
acarelar-3826	9	15	hijacked	hijack	VERB
acarelar-3826	9	16	by	by	ADP
acarelar-3826	9	17	the	the	DET
acarelar-3826	9	18	state	state	NOUN
acarelar-3826	9	19	governments	government	NOUN
acarelar-3826	9	20	.	.	PUNCT
acarelar-3826	10	1	the	the	DET
acarelar-3826	10	2	local	local	ADJ
acarelar-3826	10	3	government	government	NOUN
acarelar-3826	10	4	headquarters	headquarters	NOUN
acarelar-3826	10	5	suddenly	suddenly	ADV
acarelar-3826	10	6	became	become	VERB
acarelar-3826	10	7	a	a	DET
acarelar-3826	10	8	shadow	shadow	NOUN
acarelar-3826	10	9	of	of	ADP
acarelar-3826	10	10	itself	itself	PRON
acarelar-3826	10	11	.	.	PUNCT
acarelar-3826	11	1	only	only	ADV
acarelar-3826	11	2	salaries	salary	NOUN
acarelar-3826	11	3	are	be	AUX
acarelar-3826	11	4	paid	pay	VERB
acarelar-3826	11	5	and	and	CCONJ
acarelar-3826	11	6	so	so	ADV
acarelar-3826	11	7	staff	staff	NOUN
acarelar-3826	11	8	only	only	ADV
acarelar-3826	11	9	come	come	VERB
acarelar-3826	11	10	to	to	ADP
acarelar-3826	11	11	the	the	DET
acarelar-3826	11	12	headquarters	headquarters	NOUN
acarelar-3826	11	13	at	at	ADP
acarelar-3826	11	14	the	the	DET
acarelar-3826	11	15	end	end	NOUN
acarelar-3826	11	16	of	of	ADP
acarelar-3826	11	17	the	the	DET
acarelar-3826	11	18	month	month	NOUN
acarelar-3826	11	19	to	to	PART
acarelar-3826	11	20	collect	collect	VERB
acarelar-3826	11	21	their	their	PRON
acarelar-3826	11	22	salaries	salary	NOUN
acarelar-3826	11	23	which	which	PRON
acarelar-3826	11	24	in	in	ADP
acarelar-3826	11	25	some	some	DET
acarelar-3826	11	26	cases	case	NOUN
acarelar-3826	11	27	are	be	AUX
acarelar-3826	11	28	paid	pay	VERB
acarelar-3826	11	29	on	on	ADP
acarelar-3826	11	30	percentage	percentage	NOUN
acarelar-3826	11	31	.	.	PUNCT
acarelar-3826	12	1	constitutional	constitutional	ADJ
acarelar-3826	12	2	guarantees	guarantee	NOUN
acarelar-3826	12	3	to	to	ADP
acarelar-3826	12	4	the	the	DET
acarelar-3826	12	5	finances	finance	NOUN
acarelar-3826	12	6	of	of	ADP
acarelar-3826	12	7	local	local	ADJ
acarelar-3826	12	8	government	government	NOUN
acarelar-3826	12	9	and	and	CCONJ
acarelar-3826	12	10	how	how	SCONJ
acarelar-3826	12	11	they	they	PRON
acarelar-3826	12	12	can	can	AUX
acarelar-3826	12	13	be	be	AUX
acarelar-3826	12	14	sustained	sustain	VERB
acarelar-3826	12	15	for	for	ADP
acarelar-3826	12	16	the	the	DET
acarelar-3826	12	17	needed	need	VERB
acarelar-3826	12	18	development	development	NOUN
acarelar-3826	12	19	of	of	ADP
acarelar-3826	12	20	rural	rural	ADJ
acarelar-3826	12	21	areas	area	NOUN
acarelar-3826	12	22	is	be	AUX
acarelar-3826	12	23	the	the	DET
acarelar-3826	12	24	crux	crux	NOUN
acarelar-3826	12	25	of	of	ADP
acarelar-3826	12	26	this	this	DET
acarelar-3826	12	27	paper	paper	NOUN
acarelar-3826	12	28	.	.	PUNCT
acarelar-3826	13	1	this	this	DET
acarelar-3826	13	2	study	study	NOUN
acarelar-3826	13	3	examined	examine	VERB
acarelar-3826	13	4	the	the	DET
acarelar-3826	13	5	laudable	laudable	ADJ
acarelar-3826	13	6	objectives	objective	NOUN
acarelar-3826	13	7	for	for	ADP
acarelar-3826	13	8	the	the	DET
acarelar-3826	13	9	establishment	establishment	NOUN
acarelar-3826	13	10	of	of	ADP
acarelar-3826	13	11	the	the	DET
acarelar-3826	13	12	local	local	ADJ
acarelar-3826	13	13	government	government	NOUN
acarelar-3826	13	14	system	system	NOUN
acarelar-3826	13	15	,	,	PUNCT
acarelar-3826	13	16	how	how	SCONJ
acarelar-3826	13	17	they	they	PRON
acarelar-3826	13	18	impacted	impact	VERB
acarelar-3826	13	19	on	on	ADP
acarelar-3826	13	20	the	the	DET
acarelar-3826	13	21	development	development	NOUN
acarelar-3826	13	22	of	of	ADP
acarelar-3826	13	23	local	local	ADJ
acarelar-3826	13	24	governments	government	NOUN
acarelar-3826	13	25	.	.	PUNCT
acarelar-3826	14	1	this	this	DET
acarelar-3826	14	2	study	study	NOUN
acarelar-3826	14	3	adopted	adopt	VERB
acarelar-3826	14	4	the	the	DET
acarelar-3826	14	5	doctrinal	doctrinal	ADJ
acarelar-3826	14	6	method	method	NOUN
acarelar-3826	14	7	of	of	ADP
acarelar-3826	14	8	research	research	NOUN
acarelar-3826	14	9	and	and	CCONJ
acarelar-3826	14	10	made	make	VERB
acarelar-3826	14	11	a	a	DET
acarelar-3826	14	12	finding	finding	NOUN
acarelar-3826	14	13	that	that	SCONJ
acarelar-3826	14	14	upon	upon	SCONJ
acarelar-3826	14	15	realizing	realize	VERB
acarelar-3826	14	16	how	how	SCONJ
acarelar-3826	14	17	the	the	DET
acarelar-3826	14	18	states	state	NOUN
acarelar-3826	14	19	hijacking	hijacking	NOUN
acarelar-3826	14	20	of	of	ADP
acarelar-3826	14	21	local	local	ADJ
acarelar-3826	14	22	government	government	NOUN
acarelar-3826	14	23	finances	finance	NOUN
acarelar-3826	14	24	have	have	AUX
acarelar-3826	14	25	impacted	impact	VERB
acarelar-3826	14	26	negatively	negatively	ADV
acarelar-3826	14	27	on	on	ADP
acarelar-3826	14	28	local	local	ADJ
acarelar-3826	14	29	governments	government	NOUN
acarelar-3826	14	30	,	,	PUNCT
acarelar-3826	14	31	the	the	DET
acarelar-3826	14	32	federal	federal	ADJ
acarelar-3826	14	33	government	government	NOUN
acarelar-3826	14	34	through	through	ADP
acarelar-3826	14	35	executive	executive	ADJ
acarelar-3826	14	36	order	order	NOUN
acarelar-3826	14	37	10	10	NUM
acarelar-3826	14	38	made	make	VERB
acarelar-3826	14	39	effort	effort	NOUN
acarelar-3826	14	40	to	to	PART
acarelar-3826	14	41	safeguard	safeguard	VERB
acarelar-3826	14	42	the	the	DET
acarelar-3826	14	43	local	local	ADJ
acarelar-3826	14	44	government	government	NOUN
acarelar-3826	14	45	system	system	NOUN
acarelar-3826	14	46	by	by	ADP
acarelar-3826	14	47	protecting	protect	VERB
acarelar-3826	14	48	the	the	DET
acarelar-3826	14	49	finances	finance	NOUN
acarelar-3826	14	50	of	of	ADP
acarelar-3826	14	51	local	local	ADJ
acarelar-3826	14	52	governments	government	NOUN
acarelar-3826	14	53	.	.	PUNCT
acarelar-3826	15	1	if	if	SCONJ
acarelar-3826	15	2	the	the	DET
acarelar-3826	15	3	rural	rural	ADJ
acarelar-3826	15	4	areas	area	NOUN
acarelar-3826	15	5	should	should	AUX
acarelar-3826	15	6	witness	witness	VERB
acarelar-3826	15	7	developments	development	NOUN
acarelar-3826	15	8	again	again	ADV
acarelar-3826	15	9	,	,	PUNCT
acarelar-3826	15	10	there	there	PRON
acarelar-3826	15	11	is	be	VERB
acarelar-3826	15	12	the	the	DET
acarelar-3826	15	13	need	need	NOUN
acarelar-3826	15	14	to	to	PART
acarelar-3826	15	15	plug	plug	VERB
acarelar-3826	15	16	the	the	DET
acarelar-3826	15	17	loopholes	loophole	NOUN
acarelar-3826	15	18	in	in	ADP
acarelar-3826	15	19	the	the	DET
acarelar-3826	15	20	constitution	constitution	NOUN
acarelar-3826	15	21	associated	associate	VERB
acarelar-3826	15	22	with	with	ADP
acarelar-3826	15	23	the	the	DET
acarelar-3826	15	24	looting	looting	NOUN
acarelar-3826	15	25	of	of	ADP
acarelar-3826	15	26	local	local	ADJ
acarelar-3826	15	27	government	government	NOUN
acarelar-3826	15	28	finances	finance	NOUN
acarelar-3826	15	29	.	.	PUNCT
acarelar-3826	16	1	this	this	DET
acarelar-3826	16	2	study	study	NOUN
acarelar-3826	16	3	makes	make	VERB
acarelar-3826	16	4	a	a	DET
acarelar-3826	16	5	case	case	NOUN
acarelar-3826	16	6	for	for	ADP
acarelar-3826	16	7	a	a	DET
acarelar-3826	16	8	local	local	ADJ
acarelar-3826	16	9	government	government	NOUN
acarelar-3826	16	10	ombudsman	ombudsman	NOUN
acarelar-3826	16	11	that	that	PRON
acarelar-3826	16	12	will	will	AUX
acarelar-3826	16	13	be	be	AUX
acarelar-3826	16	14	saddled	saddle	VERB
acarelar-3826	16	15	with	with	ADP
acarelar-3826	16	16	the	the	DET
acarelar-3826	16	17	responsibility	responsibility	NOUN
acarelar-3826	16	18	of	of	ADP
acarelar-3826	16	19	protecting	protect	VERB
acarelar-3826	16	20	the	the	DET
acarelar-3826	16	21	local	local	ADJ
acarelar-3826	16	22	government	government	NOUN
acarelar-3826	16	23	system	system	NOUN
acarelar-3826	16	24	and	and	CCONJ
acarelar-3826	16	25	by	by	ADP
acarelar-3826	16	26	extension	extension	NOUN
acarelar-3826	16	27	the	the	DET
acarelar-3826	16	28	local	local	ADJ
acarelar-3826	16	29	government	government	NOUN
acarelar-3826	16	30	finances	finance	NOUN
acarelar-3826	16	31	.	.	PUNCT
acarelar-3826	17	1	keywords	keyword	NOUN
acarelar-3826	17	2	:	:	PUNCT
acarelar-3826	17	3	constitutional	constitutional	ADJ
acarelar-3826	17	4	protection	protection	NOUN
acarelar-3826	17	5	,	,	PUNCT
acarelar-3826	17	6	finances	finance	NOUN
acarelar-3826	17	7	,	,	PUNCT
acarelar-3826	17	8	imperative	imperative	ADJ
acarelar-3826	17	9	,	,	PUNCT
acarelar-3826	17	10	sustainable	sustainable	ADJ
acarelar-3826	17	11	development	development	NOUN
acarelar-3826	17	12	,	,	PUNCT
acarelar-3826	17	13	rural	rural	ADJ
acarelar-3826	17	14	areas	area	NOUN
acarelar-3826	17	15	.	.	PUNCT
acarelar-3826	18	1	1	1	X
acarelar-3826	18	2	.	.	X
acarelar-3826	18	3	introduction	introduction	NOUN
acarelar-3826	18	4	the	the	DET
acarelar-3826	18	5	system	system	NOUN
acarelar-3826	18	6	of	of	ADP
acarelar-3826	18	7	local	local	ADJ
acarelar-3826	18	8	government	government	NOUN
acarelar-3826	18	9	as	as	ADP
acarelar-3826	18	10	a	a	DET
acarelar-3826	18	11	third	third	ADJ
acarelar-3826	18	12	tier	tier	NOUN
acarelar-3826	18	13	of	of	ADP
acarelar-3826	18	14	government	government	NOUN
acarelar-3826	18	15	presently	presently	ADV
acarelar-3826	18	16	constituted	constitute	VERB
acarelar-3826	18	17	came	come	VERB
acarelar-3826	18	18	into	into	ADP
acarelar-3826	18	19	being	be	AUX
acarelar-3826	18	20	in	in	ADP
acarelar-3826	18	21	1976	1976	NUM
acarelar-3826	18	22	through	through	ADP
acarelar-3826	18	23	the	the	DET
acarelar-3826	18	24	reforms	reform	NOUN
acarelar-3826	18	25	carried	carry	VERB
acarelar-3826	18	26	out	out	ADP
acarelar-3826	18	27	by	by	ADP
acarelar-3826	18	28	the	the	DET
acarelar-3826	18	29	obasanjo	obasanjo	PROPN
acarelar-3826	18	30	military	military	ADJ
acarelar-3826	18	31	regime	regime	NOUN
acarelar-3826	18	32	,	,	PUNCT
acarelar-3826	18	33	through	through	ADP
acarelar-3826	18	34	the	the	DET
acarelar-3826	18	35	instrumentality	instrumentality	NOUN
acarelar-3826	18	36	of	of	ADP
acarelar-3826	18	37	the	the	DET
acarelar-3826	18	38	dasuki	dasuki	PROPN
acarelar-3826	18	39	panel	panel	NOUN
acarelar-3826	18	40	recommendation	recommendation	NOUN
acarelar-3826	18	41	.	.	PUNCT
acarelar-3826	19	1	prior	prior	ADV
acarelar-3826	19	2	to	to	ADP
acarelar-3826	19	3	the	the	DET
acarelar-3826	19	4	1976	1976	NUM
acarelar-3826	19	5	unified	unified	ADJ
acarelar-3826	19	6	local	local	ADJ
acarelar-3826	19	7	government	government	NOUN
acarelar-3826	19	8	system	system	NOUN
acarelar-3826	19	9	for	for	ADP
acarelar-3826	19	10	the	the	DET
acarelar-3826	19	11	whole	whole	ADJ
acarelar-3826	19	12	country	country	NOUN
acarelar-3826	19	13	,	,	PUNCT
acarelar-3826	19	14	the	the	DET
acarelar-3826	19	15	various	various	ADJ
acarelar-3826	19	16	regions	region	NOUN
acarelar-3826	19	17	in	in	ADP
acarelar-3826	19	18	nigeria	nigeria	PROPN
acarelar-3826	19	19	operated	operate	VERB
acarelar-3826	19	20	different	different	ADJ
acarelar-3826	19	21	systems	system	NOUN
acarelar-3826	19	22	of	of	ADP
acarelar-3826	19	23	local	local	ADJ
acarelar-3826	19	24	administration	administration	NOUN
acarelar-3826	19	25	.	.	PUNCT
acarelar-3826	20	1	the	the	DET
acarelar-3826	20	2	northern	northern	ADJ
acarelar-3826	20	3	region	region	NOUN
acarelar-3826	20	4	operated	operate	VERB
acarelar-3826	20	5	the	the	DET
acarelar-3826	20	6	native	native	ADJ
acarelar-3826	20	7	administration	administration	NOUN
acarelar-3826	20	8	.	.	PUNCT
acarelar-3826	21	1	the	the	DET
acarelar-3826	21	2	east	east	ADJ
acarelar-3826	21	3	and	and	CCONJ
acarelar-3826	21	4	western	western	ADJ
acarelar-3826	21	5	regions	region	NOUN
acarelar-3826	21	6	operated	operate	VERB
acarelar-3826	21	7	the	the	DET
acarelar-3826	21	8	divisional	divisional	ADJ
acarelar-3826	21	9	system	system	NOUN
acarelar-3826	21	10	and	and	CCONJ
acarelar-3826	21	11	with	with	ADP
acarelar-3826	21	12	the	the	DET
acarelar-3826	21	13	creation	creation	NOUN
acarelar-3826	21	14	of	of	ADP
acarelar-3826	21	15	midwestern	midwestern	ADJ
acarelar-3826	21	16	region	region	NOUN
acarelar-3826	21	17	,	,	PUNCT
acarelar-3826	21	18	it	it	PRON
acarelar-3826	21	19	operated	operate	VERB
acarelar-3826	21	20	the	the	DET
acarelar-3826	21	21	divisional	divisional	ADJ
acarelar-3826	21	22	system1	system1	NOUN
acarelar-3826	21	23	.	.	PUNCT
acarelar-3826	22	1	the	the	DET
acarelar-3826	22	2	military	military	ADJ
acarelar-3826	22	3	administration	administration	NOUN
acarelar-3826	22	4	of	of	ADP
acarelar-3826	22	5	olusegun	olusegun	PROPN
acarelar-3826	22	6	obasanjo	obasanjo	PROPN
acarelar-3826	22	7	established	establish	VERB
acarelar-3826	22	8	the	the	DET
acarelar-3826	22	9	unified	unified	ADJ
acarelar-3826	22	10	local	local	ADJ
acarelar-3826	22	11	government	government	NOUN
acarelar-3826	22	12	system	system	NOUN
acarelar-3826	22	13	in	in	ADP
acarelar-3826	22	14	nigeria	nigeria	PROPN
acarelar-3826	22	15	.	.	PUNCT
acarelar-3826	23	1	the	the	DET
acarelar-3826	23	2	number	number	NOUN
acarelar-3826	23	3	of	of	ADP
acarelar-3826	23	4	local	local	ADJ
acarelar-3826	23	5	governments	government	NOUN
acarelar-3826	23	6	created	create	VERB
acarelar-3826	23	7	in	in	ADP
acarelar-3826	23	8	1976	1976	NUM
acarelar-3826	23	9	were	be	AUX
acarelar-3826	23	10	299	299	NUM
acarelar-3826	23	11	by	by	ADP
acarelar-3826	23	12	virtue	virtue	NOUN
acarelar-3826	23	13	of	of	ADP
acarelar-3826	23	14	the	the	DET
acarelar-3826	23	15	dasuki	dasuki	PROPN
acarelar-3826	23	16	committee	committee	NOUN
acarelar-3826	23	17	recommendation	recommendation	NOUN
acarelar-3826	23	18	,	,	PUNCT
acarelar-3826	23	19	and	and	CCONJ
acarelar-3826	23	20	later	later	ADV
acarelar-3826	23	21	the	the	DET
acarelar-3826	23	22	obasanjo	obasanjo	PROPN
acarelar-3826	23	23	administration	administration	NOUN
acarelar-3826	23	24	created	create	VERB
acarelar-3826	23	25	more	more	ADJ
acarelar-3826	23	26	local	local	ADJ
acarelar-3826	23	27	government	government	NOUN
acarelar-3826	23	28	and	and	CCONJ
acarelar-3826	23	29	made	make	VERB
acarelar-3826	23	30	it	it	PRON
acarelar-3826	23	31	336	336	NUM
acarelar-3826	23	32	.	.	PUNCT
acarelar-3826	24	1	the	the	DET
acarelar-3826	24	2	dasuki	dasuki	PROPN
acarelar-3826	24	3	committee	committee	PROPN
acarelar-3826	24	4	recommended	recommend	VERB
acarelar-3826	24	5	the	the	DET
acarelar-3826	24	6	following	follow	VERB
acarelar-3826	24	7	functions	function	NOUN
acarelar-3826	24	8	which	which	PRON
acarelar-3826	24	9	were	be	AUX
acarelar-3826	24	10	accepted	accept	VERB
acarelar-3826	24	11	by	by	ADP
acarelar-3826	24	12	the	the	DET
acarelar-3826	24	13	then	then	ADV
acarelar-3826	24	14	federal	federal	ADJ
acarelar-3826	24	15	military	military	ADJ
acarelar-3826	24	16	government	government	NOUN
acarelar-3826	24	17	:	:	PUNCT
acarelar-3826	24	18	i.	i.	PROPN
acarelar-3826	24	19	basic	basic	ADJ
acarelar-3826	24	20	environmental	environmental	ADJ
acarelar-3826	24	21	sanitation	sanitation	NOUN
acarelar-3826	24	22	and	and	CCONJ
acarelar-3826	24	23	other	other	ADJ
acarelar-3826	24	24	aspects	aspect	NOUN
acarelar-3826	24	25	of	of	ADP
acarelar-3826	24	26	preventive	preventive	ADJ
acarelar-3826	24	27	health	health	NOUN
acarelar-3826	24	28	care	care	NOUN
acarelar-3826	24	29	.	.	PUNCT
acarelar-3826	25	1	ii	ii	PROPN
acarelar-3826	25	2	.	.	PUNCT
acarelar-3826	26	1	provision	provision	NOUN
acarelar-3826	26	2	of	of	ADP
acarelar-3826	26	3	maternity	maternity	NOUN
acarelar-3826	26	4	centres	centre	NOUN
acarelar-3826	26	5	,	,	PUNCT
acarelar-3826	26	6	dispensaries	dispensary	NOUN
acarelar-3826	26	7	,	,	PUNCT
acarelar-3826	26	8	leprosy	leprosy	NOUN
acarelar-3826	26	9	clinics	clinic	NOUN
acarelar-3826	26	10	and	and	CCONJ
acarelar-3826	26	11	health	health	NOUN
acarelar-3826	26	12	centres	centre	NOUN
acarelar-3826	26	13	.	.	PUNCT
acarelar-3826	27	1	iii	iii	X
acarelar-3826	27	2	.	.	PUNCT
acarelar-3826	28	1	roads	road	NOUN
acarelar-3826	28	2	and	and	CCONJ
acarelar-3826	28	3	drainages	drainage	NOUN
acarelar-3826	28	4	,	,	PUNCT
acarelar-3826	28	5	excluding	exclude	VERB
acarelar-3826	28	6	federal	federal	ADJ
acarelar-3826	28	7	and	and	CCONJ
acarelar-3826	28	8	state	state	NOUN
acarelar-3826	28	9	roads	road	NOUN
acarelar-3826	28	10	.	.	PUNCT
acarelar-3826	29	1	iv	iv	X
acarelar-3826	29	2	.	.	PUNCT
acarelar-3826	29	3	construction	construction	NOUN
acarelar-3826	29	4	and	and	CCONJ
acarelar-3826	29	5	maintenance	maintenance	NOUN
acarelar-3826	29	6	of	of	ADP
acarelar-3826	29	7	primary	primary	ADJ
acarelar-3826	29	8	schools	school	NOUN
acarelar-3826	29	9	;	;	PUNCT
acarelar-3826	29	10	and	and	CCONJ
acarelar-3826	29	11	v.	v.	ADP
acarelar-3826	29	12	maintenance	maintenance	NOUN
acarelar-3826	29	13	of	of	ADP
acarelar-3826	29	14	law	law	NOUN
acarelar-3826	29	15	and	and	CCONJ
acarelar-3826	29	16	order2	order2	NOUN
acarelar-3826	29	17	.	.	PUNCT
acarelar-3826	30	1	the	the	DET
acarelar-3826	30	2	dasuki	dasuki	PROPN
acarelar-3826	30	3	committee	committee	PROPN
acarelar-3826	30	4	also	also	ADV
acarelar-3826	30	5	recommended	recommend	VERB
acarelar-3826	30	6	and	and	CCONJ
acarelar-3826	30	7	the	the	DET
acarelar-3826	30	8	government	government	NOUN
acarelar-3826	30	9	accepted	accept	VERB
acarelar-3826	30	10	the	the	DET
acarelar-3826	30	11	following	following	NOUN
acarelar-3826	30	12	as	as	ADP
acarelar-3826	30	13	the	the	DET
acarelar-3826	30	14	primary	primary	ADJ
acarelar-3826	30	15	responsibilities	responsibility	NOUN
acarelar-3826	30	16	of	of	ADP
acarelar-3826	30	17	local	local	ADJ
acarelar-3826	30	18	government	government	NOUN
acarelar-3826	30	19	.	.	PUNCT
acarelar-3826	31	1	a.	a.	NOUN
acarelar-3826	31	2	making	make	VERB
acarelar-3826	31	3	appropriate	appropriate	ADJ
acarelar-3826	31	4	services	service	NOUN
acarelar-3826	31	5	and	and	CCONJ
acarelar-3826	31	6	development	development	NOUN
acarelar-3826	31	7	activities	activity	NOUN
acarelar-3826	31	8	responsive	responsive	ADJ
acarelar-3826	31	9	to	to	ADP
acarelar-3826	31	10	local	local	ADJ
acarelar-3826	31	11	wishes	wish	NOUN
acarelar-3826	31	12	and	and	CCONJ
acarelar-3826	31	13	initiatives	initiative	NOUN
acarelar-3826	31	14	by	by	ADP
acarelar-3826	31	15	devolving	devolve	VERB
acarelar-3826	31	16	or	or	CCONJ
acarelar-3826	31	17	delegating	delegate	VERB
acarelar-3826	31	18	them	they	PRON
acarelar-3826	31	19	to	to	ADP
acarelar-3826	31	20	local	local	ADJ
acarelar-3826	31	21	bodies	body	NOUN
acarelar-3826	31	22	of	of	ADP
acarelar-3826	31	23	representatives	representative	NOUN
acarelar-3826	31	24	.	.	PUNCT
acarelar-3826	32	1	⃰by	⃰by	PROPN
acarelar-3826	32	2	danjuma	danjuma	ADJ
acarelar-3826	32	3	g.	g.	PROPN
acarelar-3826	32	4	shigaba	shigaba	PROPN
acarelar-3826	32	5	,	,	PUNCT
acarelar-3826	32	6	phd	phd	NOUN
acarelar-3826	32	7	,	,	PUNCT
acarelar-3826	32	8	senior	senior	ADJ
acarelar-3826	32	9	lecturer	lecturer	NOUN
acarelar-3826	32	10	,	,	PUNCT
acarelar-3826	32	11	department	department	NOUN
acarelar-3826	32	12	of	of	ADP
acarelar-3826	32	13	public	public	ADJ
acarelar-3826	32	14	and	and	CCONJ
acarelar-3826	32	15	international	international	ADJ
acarelar-3826	32	16	law	law	NOUN
acarelar-3826	32	17	,	,	PUNCT
acarelar-3826	32	18	faculty	faculty	NOUN
acarelar-3826	32	19	of	of	ADP
acarelar-3826	32	20	law	law	NOUN
acarelar-3826	32	21	,	,	PUNCT
acarelar-3826	32	22	nasarawa	nasarawa	PROPN
acarelar-3826	32	23	state	state	PROPN
acarelar-3826	32	24	university	university	PROPN
acarelar-3826	32	25	,	,	PUNCT
acarelar-3826	32	26	keffi	keffi	PROPN
acarelar-3826	32	27	,	,	PUNCT
acarelar-3826	32	28	nasarawa	nasarawa	PROPN
acarelar-3826	32	29	state	state	PROPN
acarelar-3826	32	30	,	,	PUNCT
acarelar-3826	32	31	nigeria	nigeria	PROPN
acarelar-3826	32	32	;	;	PUNCT
acarelar-3826	32	33	⃰alexander	⃰alexander	NOUN
acarelar-3826	32	34	a.	a.	NOUN
acarelar-3826	32	35	epu	epu	PROPN
acarelar-3826	32	36	,	,	PUNCT
acarelar-3826	32	37	lecturer	lecturer	NOUN
acarelar-3826	32	38	,	,	PUNCT
acarelar-3826	32	39	department	department	NOUN
acarelar-3826	32	40	of	of	ADP
acarelar-3826	32	41	public	public	ADJ
acarelar-3826	32	42	and	and	CCONJ
acarelar-3826	32	43	international	international	ADJ
acarelar-3826	32	44	law	law	NOUN
acarelar-3826	32	45	,	,	PUNCT
acarelar-3826	32	46	faculty	faculty	NOUN
acarelar-3826	32	47	of	of	ADP
acarelar-3826	32	48	law	law	NOUN
acarelar-3826	32	49	,	,	PUNCT
acarelar-3826	32	50	nasarawa	nasarawa	PROPN
acarelar-3826	32	51	state	state	PROPN
acarelar-3826	32	52	university	university	PROPN
acarelar-3826	32	53	,	,	PUNCT
acarelar-3826	32	54	keffi	keffi	PROPN
acarelar-3826	32	55	,	,	PUNCT
acarelar-3826	32	56	nasarawa	nasarawa	PROPN
acarelar-3826	32	57	state	state	PROPN
acarelar-3826	32	58	,	,	PUNCT
acarelar-3826	32	59	nigeria	nigeria	PROPN
acarelar-3826	32	60	;	;	PUNCT
acarelar-3826	32	61	and	and	CCONJ
acarelar-3826	32	62	⃰	⃰	PRON
acarelar-3826	32	63	hilary	hilary	NOUN
acarelar-3826	32	64	okoloma	okoloma	NOUN
acarelar-3826	32	65	,	,	PUNCT
acarelar-3826	32	66	lecturer	lecturer	NOUN
acarelar-3826	32	67	,	,	PUNCT
acarelar-3826	32	68	department	department	NOUN
acarelar-3826	32	69	of	of	ADP
acarelar-3826	32	70	international	international	ADJ
acarelar-3826	32	71	law	law	NOUN
acarelar-3826	32	72	and	and	CCONJ
acarelar-3826	32	73	jurisprudence	jurisprudence	NOUN
acarelar-3826	32	74	,	,	PUNCT
acarelar-3826	32	75	faculty	faculty	NOUN
acarelar-3826	32	76	of	of	ADP
acarelar-3826	32	77	law	law	NOUN
acarelar-3826	32	78	,	,	PUNCT
acarelar-3826	32	79	nnamdi	nnamdi	PROPN
acarelar-3826	32	80	azikiwe	azikiwe	PROPN
acarelar-3826	32	81	university	university	NOUN
acarelar-3826	32	82	awka	awka	NOUN
acarelar-3826	32	83	anambra	anambra	PROPN
acarelar-3826	32	84	state	state	NOUN
acarelar-3826	32	85	1	1	NUM
acarelar-3826	32	86	o.	o.	NOUN
acarelar-3826	32	87	o	o	NOUN
acarelar-3826	32	88	adeyemi	adeyemi	ADV
acarelar-3826	32	89	,	,	PUNCT
acarelar-3826	32	90	local	local	ADJ
acarelar-3826	32	91	government	government	NOUN
acarelar-3826	32	92	administration	administration	NOUN
acarelar-3826	32	93	in	in	ADP
acarelar-3826	32	94	nigeria	nigeria	PROPN
acarelar-3826	32	95	:	:	PUNCT
acarelar-3826	32	96	a	a	DET
acarelar-3826	32	97	historical	historical	ADJ
acarelar-3826	32	98	perspective	perspective	NOUN
acarelar-3826	32	99	(	(	PUNCT
acarelar-3826	32	100	journal	journal	NOUN
acarelar-3826	32	101	of	of	ADP
acarelar-3826	32	102	public	public	ADJ
acarelar-3826	32	103	administration	administration	NOUN
acarelar-3826	32	104	and	and	CCONJ
acarelar-3826	32	105	governance	governance	NOUN
acarelar-3826	32	106	www.researchgate.net	www.researchgate.net	PROPN
acarelar-3826	32	107	>	>	X
acarelar-3826	32	108	accessed	access	VERB
acarelar-3826	32	109	on	on	ADP
acarelar-3826	32	110	16/5/21	16/5/21	NUM
acarelar-3826	32	111	2	2	NUM
acarelar-3826	32	112	ibid	ibid	NOUN
acarelar-3826	32	113	.	.	PUNCT
acarelar-3826	33	1	http://www.researchgate.net/	http://www.researchgate.net/	NOUN
acarelar-3826	33	2	shigaba	shigaba	PROPN
acarelar-3826	33	3	,	,	PUNCT
acarelar-3826	33	4	epu	epu	PROPN
acarelar-3826	33	5	&	&	CCONJ
acarelar-3826	33	6	okoloma	okoloma	PROPN
acarelar-3826	33	7	:	:	PUNCT
acarelar-3826	33	8	constitutional	constitutional	ADJ
acarelar-3826	33	9	protection	protection	NOUN
acarelar-3826	33	10	of	of	ADP
acarelar-3826	33	11	local	local	ADJ
acarelar-3826	33	12	government	government	NOUN
acarelar-3826	33	13	finances	finance	NOUN
acarelar-3826	33	14	:	:	PUNCT
acarelar-3826	33	15	an	an	DET
acarelar-3826	33	16	imperative	imperative	NOUN
acarelar-3826	33	17	to	to	ADP
acarelar-3826	33	18	sustainable	sustainable	ADJ
acarelar-3826	33	19	development	development	NOUN
acarelar-3826	33	20	of	of	ADP
acarelar-3826	33	21	the	the	DET
acarelar-3826	33	22	rural	rural	ADJ
acarelar-3826	33	23	areas	area	NOUN
acarelar-3826	33	24	in	in	ADP
acarelar-3826	33	25	nigeria	nigeria	PROPN
acarelar-3826	33	26	79	79	NUM
acarelar-3826	33	27	b.	b.	PROPN
acarelar-3826	33	28	facilitating	facilitate	VERB
acarelar-3826	33	29	the	the	DET
acarelar-3826	33	30	exercise	exercise	NOUN
acarelar-3826	33	31	of	of	ADP
acarelar-3826	33	32	democratic	democratic	ADJ
acarelar-3826	33	33	self	self	NOUN
acarelar-3826	33	34	government	government	NOUN
acarelar-3826	33	35	close	close	ADV
acarelar-3826	33	36	to	to	ADP
acarelar-3826	33	37	the	the	DET
acarelar-3826	33	38	local	local	ADJ
acarelar-3826	33	39	level	level	NOUN
acarelar-3826	33	40	of	of	ADP
acarelar-3826	33	41	our	our	PRON
acarelar-3826	33	42	society	society	NOUN
acarelar-3826	33	43	and	and	CCONJ
acarelar-3826	33	44	encouraging	encourage	VERB
acarelar-3826	33	45	initiatives	initiative	NOUN
acarelar-3826	33	46	and	and	CCONJ
acarelar-3826	33	47	leadership	leadership	NOUN
acarelar-3826	33	48	potentials	potential	VERB
acarelar-3826	33	49	;	;	PUNCT
acarelar-3826	33	50	and	and	CCONJ
acarelar-3826	33	51	c.	c.	NOUN
acarelar-3826	33	52	mobilizing	mobilize	VERB
acarelar-3826	33	53	human	human	ADJ
acarelar-3826	33	54	and	and	CCONJ
acarelar-3826	33	55	material	material	ADJ
acarelar-3826	33	56	resources	resource	NOUN
acarelar-3826	33	57	through	through	ADP
acarelar-3826	33	58	the	the	DET
acarelar-3826	33	59	involvement	involvement	NOUN
acarelar-3826	33	60	of	of	ADP
acarelar-3826	33	61	members	member	NOUN
acarelar-3826	33	62	of	of	ADP
acarelar-3826	33	63	the	the	DET
acarelar-3826	33	64	public	public	NOUN
acarelar-3826	33	65	in	in	ADP
acarelar-3826	33	66	their	their	PRON
acarelar-3826	33	67	local	local	ADJ
acarelar-3826	33	68	development3	development3	NOUN
acarelar-3826	33	69	.	.	PUNCT
acarelar-3826	34	1	in	in	ADP
acarelar-3826	34	2	order	order	NOUN
acarelar-3826	34	3	to	to	PART
acarelar-3826	34	4	achieve	achieve	VERB
acarelar-3826	34	5	its	its	PRON
acarelar-3826	34	6	aim	aim	NOUN
acarelar-3826	34	7	of	of	ADP
acarelar-3826	34	8	grass	grass	NOUN
acarelar-3826	34	9	-	-	PUNCT
acarelar-3826	34	10	root	root	NOUN
acarelar-3826	34	11	development	development	NOUN
acarelar-3826	34	12	,	,	PUNCT
acarelar-3826	34	13	the	the	DET
acarelar-3826	34	14	dasuki	dasuki	PROPN
acarelar-3826	34	15	committee	committee	PROPN
acarelar-3826	34	16	recommended	recommend	VERB
acarelar-3826	34	17	the	the	DET
acarelar-3826	34	18	allocation	allocation	NOUN
acarelar-3826	34	19	of	of	ADP
acarelar-3826	34	20	certain	certain	ADJ
acarelar-3826	34	21	percentage	percentage	NOUN
acarelar-3826	34	22	of	of	ADP
acarelar-3826	34	23	the	the	DET
acarelar-3826	34	24	revenue	revenue	NOUN
acarelar-3826	34	25	of	of	ADP
acarelar-3826	34	26	the	the	DET
acarelar-3826	34	27	federation	federation	NOUN
acarelar-3826	34	28	to	to	ADP
acarelar-3826	34	29	the	the	DET
acarelar-3826	34	30	local	local	ADJ
acarelar-3826	34	31	governments4	governments4	NOUN
acarelar-3826	34	32	.	.	PUNCT
acarelar-3826	35	1	through	through	ADP
acarelar-3826	35	2	state	state	NOUN
acarelar-3826	35	3	edicts	edict	NOUN
acarelar-3826	35	4	,	,	PUNCT
acarelar-3826	35	5	the	the	DET
acarelar-3826	35	6	powers	power	NOUN
acarelar-3826	35	7	and	and	CCONJ
acarelar-3826	35	8	functions	function	NOUN
acarelar-3826	35	9	of	of	ADP
acarelar-3826	35	10	local	local	ADJ
acarelar-3826	35	11	government	government	NOUN
acarelar-3826	35	12	councils	council	NOUN
acarelar-3826	35	13	were	be	AUX
acarelar-3826	35	14	defined	define	VERB
acarelar-3826	35	15	and	and	CCONJ
acarelar-3826	35	16	these	these	PRON
acarelar-3826	35	17	include	include	VERB
acarelar-3826	35	18	maintenance	maintenance	NOUN
acarelar-3826	35	19	of	of	ADP
acarelar-3826	35	20	law	law	NOUN
acarelar-3826	35	21	and	and	CCONJ
acarelar-3826	35	22	order	order	NOUN
acarelar-3826	35	23	,	,	PUNCT
acarelar-3826	35	24	levy	levy	NOUN
acarelar-3826	35	25	of	of	ADP
acarelar-3826	35	26	rates	rate	NOUN
acarelar-3826	35	27	and	and	CCONJ
acarelar-3826	35	28	fees	fee	NOUN
acarelar-3826	35	29	in	in	ADP
acarelar-3826	35	30	specified	specified	ADJ
acarelar-3826	35	31	items	item	NOUN
acarelar-3826	35	32	such	such	ADJ
acarelar-3826	35	33	as	as	ADP
acarelar-3826	35	34	bicycles	bicycle	NOUN
acarelar-3826	35	35	,	,	PUNCT
acarelar-3826	35	36	canoes	canoe	NOUN
acarelar-3826	35	37	etc	etc	X
acarelar-3826	35	38	,	,	PUNCT
acarelar-3826	35	39	provision	provision	NOUN
acarelar-3826	35	40	and	and	CCONJ
acarelar-3826	35	41	maintenance	maintenance	NOUN
acarelar-3826	35	42	of	of	ADP
acarelar-3826	35	43	roads	road	NOUN
acarelar-3826	35	44	and	and	CCONJ
acarelar-3826	35	45	markets	market	NOUN
acarelar-3826	35	46	,	,	PUNCT
acarelar-3826	35	47	motor	motor	NOUN
acarelar-3826	35	48	parks	park	NOUN
acarelar-3826	35	49	,	,	PUNCT
acarelar-3826	35	50	health	health	NOUN
acarelar-3826	35	51	services	service	NOUN
acarelar-3826	35	52	etc	etc	X
acarelar-3826	35	53	.	.	X
acarelar-3826	36	1	from	from	ADP
acarelar-3826	36	2	1978	1978	NUM
acarelar-3826	36	3	,	,	PUNCT
acarelar-3826	36	4	the	the	DET
acarelar-3826	36	5	rural	rural	ADJ
acarelar-3826	36	6	areas	area	NOUN
acarelar-3826	36	7	witness	witness	VERB
acarelar-3826	36	8	tremendous	tremendous	ADJ
acarelar-3826	36	9	development	development	NOUN
acarelar-3826	36	10	,	,	PUNCT
acarelar-3826	36	11	as	as	SCONJ
acarelar-3826	36	12	they	they	PRON
acarelar-3826	36	13	set	set	VERB
acarelar-3826	36	14	to	to	PART
acarelar-3826	36	15	work	work	VERB
acarelar-3826	36	16	in	in	ADP
acarelar-3826	36	17	the	the	DET
acarelar-3826	36	18	area	area	NOUN
acarelar-3826	36	19	of	of	ADP
acarelar-3826	36	20	their	their	PRON
acarelar-3826	36	21	mandate	mandate	NOUN
acarelar-3826	36	22	.	.	PUNCT
acarelar-3826	37	1	local	local	ADJ
acarelar-3826	37	2	government	government	NOUN
acarelar-3826	37	3	headquarters	headquarter	NOUN
acarelar-3826	37	4	opened	open	VERB
acarelar-3826	37	5	up	up	ADP
acarelar-3826	37	6	to	to	ADP
acarelar-3826	37	7	planned	plan	VERB
acarelar-3826	37	8	towns	town	NOUN
acarelar-3826	37	9	with	with	ADP
acarelar-3826	37	10	roads	road	NOUN
acarelar-3826	37	11	and	and	CCONJ
acarelar-3826	37	12	other	other	ADJ
acarelar-3826	37	13	amenities	amenity	NOUN
acarelar-3826	37	14	being	be	AUX
acarelar-3826	37	15	put	put	VERB
acarelar-3826	37	16	in	in	ADP
acarelar-3826	37	17	place	place	NOUN
acarelar-3826	37	18	.	.	PUNCT
acarelar-3826	38	1	with	with	ADP
acarelar-3826	38	2	the	the	DET
acarelar-3826	38	3	coming	come	VERB
acarelar-3826	38	4	into	into	ADP
acarelar-3826	38	5	effect	effect	NOUN
acarelar-3826	38	6	of	of	ADP
acarelar-3826	38	7	the	the	DET
acarelar-3826	38	8	2nd	2nd	PROPN
acarelar-3826	38	9	republic	republic	NOUN
acarelar-3826	38	10	,	,	PUNCT
acarelar-3826	38	11	the	the	DET
acarelar-3826	38	12	local	local	ADJ
acarelar-3826	38	13	government	government	NOUN
acarelar-3826	38	14	system	system	NOUN
acarelar-3826	38	15	was	be	AUX
acarelar-3826	38	16	guaranteed	guarantee	VERB
acarelar-3826	38	17	in	in	ADP
acarelar-3826	38	18	the	the	DET
acarelar-3826	38	19	1979	1979	NUM
acarelar-3826	38	20	constitution	constitution	NOUN
acarelar-3826	38	21	.	.	PUNCT
acarelar-3826	39	1	the	the	DET
acarelar-3826	39	2	constitution	constitution	NOUN
acarelar-3826	39	3	provides	provide	VERB
acarelar-3826	39	4	as	as	SCONJ
acarelar-3826	39	5	follows	follow	VERB
acarelar-3826	39	6	:	:	PUNCT
acarelar-3826	39	7	the	the	DET
acarelar-3826	39	8	system	system	NOUN
acarelar-3826	39	9	of	of	ADP
acarelar-3826	39	10	local	local	ADJ
acarelar-3826	39	11	government	government	NOUN
acarelar-3826	39	12	by	by	ADP
acarelar-3826	39	13	democratically	democratically	ADV
acarelar-3826	39	14	elected	elect	VERB
acarelar-3826	39	15	local	local	ADJ
acarelar-3826	39	16	government	government	NOUN
acarelar-3826	39	17	councils	council	NOUN
acarelar-3826	39	18	is	be	AUX
acarelar-3826	39	19	under	under	ADP
acarelar-3826	39	20	this	this	DET
acarelar-3826	39	21	constitution	constitution	NOUN
acarelar-3826	39	22	guaranteed	guarantee	VERB
acarelar-3826	39	23	;	;	PUNCT
acarelar-3826	39	24	and	and	CCONJ
acarelar-3826	39	25	accordingly	accordingly	ADV
acarelar-3826	39	26	,	,	PUNCT
acarelar-3826	39	27	the	the	DET
acarelar-3826	39	28	government	government	NOUN
acarelar-3826	39	29	,	,	PUNCT
acarelar-3826	39	30	of	of	ADP
acarelar-3826	39	31	every	every	DET
acarelar-3826	39	32	state	state	NOUN
acarelar-3826	39	33	shall	shall	AUX
acarelar-3826	39	34	subject	subject	VERB
acarelar-3826	39	35	to	to	ADP
acarelar-3826	39	36	section	section	NOUN
acarelar-3826	39	37	8	8	NUM
acarelar-3826	39	38	of	of	ADP
acarelar-3826	39	39	this	this	DET
acarelar-3826	39	40	constitution	constitution	NOUN
acarelar-3826	39	41	,	,	PUNCT
acarelar-3826	39	42	ensure	ensure	VERB
acarelar-3826	39	43	their	their	PRON
acarelar-3826	39	44	existence	existence	NOUN
acarelar-3826	39	45	under	under	ADP
acarelar-3826	39	46	a	a	DET
acarelar-3826	39	47	law	law	NOUN
acarelar-3826	39	48	which	which	PRON
acarelar-3826	39	49	provides	provide	VERB
acarelar-3826	39	50	for	for	ADP
acarelar-3826	39	51	the	the	DET
acarelar-3826	39	52	establishment	establishment	NOUN
acarelar-3826	39	53	,	,	PUNCT
acarelar-3826	39	54	structure	structure	NOUN
acarelar-3826	39	55	,	,	PUNCT
acarelar-3826	39	56	composition	composition	NOUN
acarelar-3826	39	57	,	,	PUNCT
acarelar-3826	39	58	finance	finance	NOUN
acarelar-3826	39	59	and	and	CCONJ
acarelar-3826	39	60	functions	function	NOUN
acarelar-3826	39	61	of	of	ADP
acarelar-3826	39	62	such	such	ADJ
acarelar-3826	39	63	councils5	councils5	NOUN
acarelar-3826	39	64	.	.	PUNCT
acarelar-3826	40	1	it	it	PRON
acarelar-3826	40	2	shall	shall	AUX
acarelar-3826	40	3	be	be	AUX
acarelar-3826	40	4	the	the	DET
acarelar-3826	40	5	duty	duty	NOUN
acarelar-3826	40	6	of	of	ADP
acarelar-3826	40	7	a	a	DET
acarelar-3826	40	8	local	local	ADJ
acarelar-3826	40	9	government	government	NOUN
acarelar-3826	40	10	council	council	NOUN
acarelar-3826	40	11	within	within	ADP
acarelar-3826	40	12	the	the	DET
acarelar-3826	40	13	state	state	NOUN
acarelar-3826	40	14	to	to	PART
acarelar-3826	40	15	participate	participate	VERB
acarelar-3826	40	16	in	in	ADP
acarelar-3826	40	17	economic	economic	ADJ
acarelar-3826	40	18	planning	planning	NOUN
acarelar-3826	40	19	and	and	CCONJ
acarelar-3826	40	20	development	development	NOUN
acarelar-3826	40	21	of	of	ADP
acarelar-3826	40	22	its	its	PRON
acarelar-3826	40	23	area	area	NOUN
acarelar-3826	40	24	of	of	ADP
acarelar-3826	40	25	sphere	sphere	NOUN
acarelar-3826	40	26	and	and	CCONJ
acarelar-3826	40	27	to	to	ADP
acarelar-3826	40	28	this	this	DET
acarelar-3826	40	29	end	end	NOUN
acarelar-3826	40	30	are	be	AUX
acarelar-3826	40	31	economic	economic	ADJ
acarelar-3826	40	32	planning	planning	NOUN
acarelar-3826	40	33	board	board	NOUN
acarelar-3826	40	34	shall	shall	AUX
acarelar-3826	40	35	be	be	AUX
acarelar-3826	40	36	established	establish	VERB
acarelar-3826	40	37	by	by	ADP
acarelar-3826	40	38	a	a	DET
acarelar-3826	40	39	law	law	NOUN
acarelar-3826	40	40	enacted	enact	VERB
acarelar-3826	40	41	by	by	ADP
acarelar-3826	40	42	the	the	DET
acarelar-3826	40	43	house	house	PROPN
acarelar-3826	40	44	of	of	ADP
acarelar-3826	40	45	assembly	assembly	NOUN
acarelar-3826	40	46	of	of	ADP
acarelar-3826	40	47	the	the	DET
acarelar-3826	40	48	state6	state6	PROPN
acarelar-3826	40	49	.	.	PUNCT
acarelar-3826	41	1	the	the	DET
acarelar-3826	41	2	constitutional	constitutional	ADJ
acarelar-3826	41	3	provision	provision	NOUN
acarelar-3826	41	4	is	be	AUX
acarelar-3826	41	5	meant	mean	VERB
acarelar-3826	41	6	to	to	PART
acarelar-3826	41	7	guarantee	guarantee	VERB
acarelar-3826	41	8	sustainable	sustainable	ADJ
acarelar-3826	41	9	rural	rural	ADJ
acarelar-3826	41	10	development	development	NOUN
acarelar-3826	41	11	.	.	PUNCT
acarelar-3826	42	1	the	the	DET
acarelar-3826	42	2	operation	operation	NOUN
acarelar-3826	42	3	of	of	ADP
acarelar-3826	42	4	the	the	DET
acarelar-3826	42	5	1979	1979	NUM
acarelar-3826	42	6	constitution	constitution	NOUN
acarelar-3826	42	7	took	take	VERB
acarelar-3826	42	8	4	4	NUM
acarelar-3826	42	9	years	year	NOUN
acarelar-3826	42	10	3	3	NUM
acarelar-3826	42	11	months	month	NOUN
acarelar-3826	42	12	and	and	CCONJ
acarelar-3826	42	13	it	it	PRON
acarelar-3826	42	14	was	be	AUX
acarelar-3826	42	15	toppled	topple	VERB
acarelar-3826	42	16	with	with	ADP
acarelar-3826	42	17	the	the	DET
acarelar-3826	42	18	military	military	ADJ
acarelar-3826	42	19	coup	coup	NOUN
acarelar-3826	42	20	of	of	ADP
acarelar-3826	42	21	the	the	DET
acarelar-3826	42	22	then	then	ADV
acarelar-3826	42	23	major	major	ADJ
acarelar-3826	42	24	general	general	ADJ
acarelar-3826	42	25	mohammadu	mohammadu	ADJ
acarelar-3826	42	26	buhari	buhari	PROPN
acarelar-3826	42	27	on	on	ADP
acarelar-3826	42	28	31st	31st	NOUN
acarelar-3826	42	29	december	december	PROPN
acarelar-3826	42	30	1983	1983	NUM
acarelar-3826	42	31	.	.	PUNCT
acarelar-3826	43	1	the	the	DET
acarelar-3826	43	2	military	military	ADJ
acarelar-3826	43	3	regimes	regime	NOUN
acarelar-3826	43	4	before	before	ADP
acarelar-3826	43	5	the	the	DET
acarelar-3826	43	6	coming	come	VERB
acarelar-3826	43	7	into	into	ADP
acarelar-3826	43	8	effect	effect	NOUN
acarelar-3826	43	9	of	of	ADP
acarelar-3826	43	10	the	the	DET
acarelar-3826	43	11	1999	1999	NUM
acarelar-3826	43	12	constitution	constitution	NOUN
acarelar-3826	43	13	continued	continue	VERB
acarelar-3826	43	14	with	with	ADP
acarelar-3826	43	15	the	the	DET
acarelar-3826	43	16	good	good	ADJ
acarelar-3826	43	17	intendment	intendment	NOUN
acarelar-3826	43	18	of	of	ADP
acarelar-3826	43	19	local	local	ADJ
acarelar-3826	43	20	government	government	NOUN
acarelar-3826	43	21	creation	creation	NOUN
acarelar-3826	43	22	i.e	i.e	CCONJ
acarelar-3826	43	23	for	for	ADP
acarelar-3826	43	24	grass	grass	NOUN
acarelar-3826	43	25	root	root	NOUN
acarelar-3826	43	26	development	development	NOUN
acarelar-3826	43	27	.	.	PUNCT
acarelar-3826	44	1	thus	thus	ADV
acarelar-3826	44	2	in	in	ADP
acarelar-3826	44	3	1986	1986	NUM
acarelar-3826	44	4	,	,	PUNCT
acarelar-3826	44	5	the	the	DET
acarelar-3826	44	6	babangida	babangida	ADJ
acarelar-3826	44	7	military	military	ADJ
acarelar-3826	44	8	administration	administration	NOUN
acarelar-3826	44	9	inaugurated	inaugurate	VERB
acarelar-3826	44	10	a	a	DET
acarelar-3826	44	11	political	political	ADJ
acarelar-3826	44	12	bureau	bureau	NOUN
acarelar-3826	44	13	to	to	PART
acarelar-3826	44	14	fashion	fashion	VERB
acarelar-3826	44	15	out	out	ADP
acarelar-3826	44	16	a	a	DET
acarelar-3826	44	17	political	political	ADJ
acarelar-3826	44	18	future	future	NOUN
acarelar-3826	44	19	for	for	ADP
acarelar-3826	44	20	nigeria	nigeria	PRON
acarelar-3826	44	21	including	include	VERB
acarelar-3826	44	22	the	the	DET
acarelar-3826	44	23	future	future	NOUN
acarelar-3826	44	24	of	of	ADP
acarelar-3826	44	25	the	the	DET
acarelar-3826	44	26	local	local	ADJ
acarelar-3826	44	27	government	government	NOUN
acarelar-3826	44	28	system	system	NOUN
acarelar-3826	44	29	.	.	PUNCT
acarelar-3826	45	1	the	the	DET
acarelar-3826	45	2	bureau	bureau	NOUN
acarelar-3826	45	3	agenda	agenda	NOUN
acarelar-3826	45	4	for	for	ADP
acarelar-3826	45	5	local	local	ADJ
acarelar-3826	45	6	government	government	NOUN
acarelar-3826	45	7	came	come	VERB
acarelar-3826	45	8	under	under	ADP
acarelar-3826	45	9	the	the	DET
acarelar-3826	45	10	sub	sub	NOUN
acarelar-3826	45	11	title	title	NOUN
acarelar-3826	45	12	of	of	ADP
acarelar-3826	45	13	“	"	PUNCT
acarelar-3826	45	14	local	local	ADJ
acarelar-3826	45	15	government	government	NOUN
acarelar-3826	45	16	for	for	ADP
acarelar-3826	45	17	development	development	NOUN
acarelar-3826	45	18	”	"	PUNCT
acarelar-3826	45	19	7	7	NUM
acarelar-3826	45	20	.	.	PUNCT
acarelar-3826	46	1	some	some	PRON
acarelar-3826	46	2	of	of	ADP
acarelar-3826	46	3	the	the	DET
acarelar-3826	46	4	major	major	ADJ
acarelar-3826	46	5	recommendations	recommendation	NOUN
acarelar-3826	46	6	of	of	ADP
acarelar-3826	46	7	the	the	DET
acarelar-3826	46	8	bureau	bureau	NOUN
acarelar-3826	46	9	which	which	PRON
acarelar-3826	46	10	were	be	AUX
acarelar-3826	46	11	implemented	implement	VERB
acarelar-3826	46	12	by	by	ADP
acarelar-3826	46	13	the	the	DET
acarelar-3826	46	14	babangida	babangida	ADJ
acarelar-3826	46	15	regime	regime	NOUN
acarelar-3826	46	16	were	be	AUX
acarelar-3826	46	17	:	:	PUNCT
acarelar-3826	46	18	i.	i.	PROPN
acarelar-3826	46	19	abolition	abolition	PROPN
acarelar-3826	46	20	of	of	ADP
acarelar-3826	46	21	the	the	DET
acarelar-3826	46	22	title	title	NOUN
acarelar-3826	46	23	of	of	ADP
acarelar-3826	46	24	sole	sole	ADJ
acarelar-3826	46	25	administrator	administrator	NOUN
acarelar-3826	46	26	and	and	CCONJ
acarelar-3826	46	27	its	its	PRON
acarelar-3826	46	28	replacement	replacement	NOUN
acarelar-3826	46	29	with	with	ADP
acarelar-3826	46	30	“	"	PUNCT
acarelar-3826	46	31	chairmanship	chairmanship	NOUN
acarelar-3826	46	32	”	"	PUNCT
acarelar-3826	46	33	and	and	CCONJ
acarelar-3826	46	34	“	"	PUNCT
acarelar-3826	46	35	councillorship	councillorship	NOUN
acarelar-3826	46	36	”	"	PUNCT
acarelar-3826	46	37	system	system	NOUN
acarelar-3826	46	38	,	,	PUNCT
acarelar-3826	46	39	thus	thus	ADV
acarelar-3826	46	40	creating	create	VERB
acarelar-3826	46	41	an	an	DET
acarelar-3826	46	42	executive	executive	ADJ
acarelar-3826	46	43	chairman	chairman	NOUN
acarelar-3826	46	44	and	and	CCONJ
acarelar-3826	46	45	a	a	DET
acarelar-3826	46	46	legislative	legislative	ADJ
acarelar-3826	46	47	arm	arm	NOUN
acarelar-3826	46	48	at	at	ADP
acarelar-3826	46	49	the	the	DET
acarelar-3826	46	50	local	local	ADJ
acarelar-3826	46	51	government	government	NOUN
acarelar-3826	46	52	.	.	PUNCT
acarelar-3826	47	1	ii	ii	PROPN
acarelar-3826	47	2	.	.	PUNCT
acarelar-3826	48	1	creation	creation	NOUN
acarelar-3826	48	2	of	of	ADP
acarelar-3826	48	3	a	a	DET
acarelar-3826	48	4	directorate	directorate	NOUN
acarelar-3826	48	5	for	for	ADP
acarelar-3826	48	6	local	local	ADJ
acarelar-3826	48	7	government	government	NOUN
acarelar-3826	48	8	in	in	ADP
acarelar-3826	48	9	each	each	DET
acarelar-3826	48	10	state	state	NOUN
acarelar-3826	48	11	which	which	PRON
acarelar-3826	48	12	stipulates	stipulate	VERB
acarelar-3826	48	13	fiscal	fiscal	ADJ
acarelar-3826	48	14	structure	structure	NOUN
acarelar-3826	48	15	and	and	CCONJ
acarelar-3826	48	16	internal	internal	ADJ
acarelar-3826	48	17	audit	audit	NOUN
acarelar-3826	48	18	section	section	NOUN
acarelar-3826	48	19	for	for	ADP
acarelar-3826	48	20	proper	proper	ADJ
acarelar-3826	48	21	accountability	accountability	NOUN
acarelar-3826	48	22	of	of	ADP
acarelar-3826	48	23	local	local	ADJ
acarelar-3826	48	24	government	government	NOUN
acarelar-3826	48	25	finances	finance	NOUN
acarelar-3826	48	26	.	.	PUNCT
acarelar-3826	49	1	iii	iii	X
acarelar-3826	49	2	.	.	PUNCT
acarelar-3826	50	1	direct	direct	ADJ
acarelar-3826	50	2	allocation	allocation	NOUN
acarelar-3826	50	3	of	of	ADP
acarelar-3826	50	4	revenue	revenue	NOUN
acarelar-3826	50	5	from	from	ADP
acarelar-3826	50	6	the	the	DET
acarelar-3826	50	7	federation	federation	NOUN
acarelar-3826	50	8	account	account	NOUN
acarelar-3826	50	9	to	to	ADP
acarelar-3826	50	10	the	the	DET
acarelar-3826	50	11	local	local	ADJ
acarelar-3826	50	12	government	government	NOUN
acarelar-3826	50	13	account	account	VERB
acarelar-3826	50	14	unlike	unlike	ADP
acarelar-3826	50	15	the	the	DET
acarelar-3826	50	16	hitherto	hitherto	NOUN
acarelar-3826	50	17	practice	practice	NOUN
acarelar-3826	50	18	of	of	ADP
acarelar-3826	50	19	routing	route	VERB
acarelar-3826	50	20	it	it	PRON
acarelar-3826	50	21	through	through	ADP
acarelar-3826	50	22	the	the	DET
acarelar-3826	50	23	states	state	NOUN
acarelar-3826	50	24	.	.	PUNCT
acarelar-3826	51	1	in	in	ADP
acarelar-3826	51	2	fact	fact	NOUN
acarelar-3826	51	3	,	,	PUNCT
acarelar-3826	51	4	the	the	DET
acarelar-3826	51	5	babangida	babangida	NOUN
acarelar-3826	51	6	’	'	PUNCT
acarelar-3826	51	7	s	s	PART
acarelar-3826	51	8	regime	regime	NOUN
acarelar-3826	51	9	had	have	VERB
acarelar-3826	51	10	a	a	DET
acarelar-3826	51	11	favourable	favourable	ADJ
acarelar-3826	51	12	disposition	disposition	NOUN
acarelar-3826	51	13	to	to	ADP
acarelar-3826	51	14	local	local	ADJ
acarelar-3826	51	15	government	government	NOUN
acarelar-3826	51	16	administration	administration	NOUN
acarelar-3826	51	17	thus	thus	ADV
acarelar-3826	51	18	it	it	PRON
acarelar-3826	51	19	made	make	VERB
acarelar-3826	51	20	elaborate	elaborate	ADJ
acarelar-3826	51	21	provisions	provision	NOUN
acarelar-3826	51	22	for	for	ADP
acarelar-3826	51	23	a	a	DET
acarelar-3826	51	24	local	local	ADJ
acarelar-3826	51	25	government	government	NOUN
acarelar-3826	51	26	system	system	NOUN
acarelar-3826	51	27	in	in	ADP
acarelar-3826	51	28	the	the	DET
acarelar-3826	51	29	now	now	ADV
acarelar-3826	51	30	aborted	abort	VERB
acarelar-3826	51	31	1989	1989	NUM
acarelar-3826	51	32	constitution	constitution	NOUN
acarelar-3826	51	33	.	.	PUNCT
acarelar-3826	52	1	the	the	DET
acarelar-3826	52	2	said	say	VERB
acarelar-3826	52	3	constitution	constitution	NOUN
acarelar-3826	52	4	provided	provide	VERB
acarelar-3826	52	5	as	as	ADP
acarelar-3826	52	6	follows	follow	VERB
acarelar-3826	52	7	:	:	PUNCT
acarelar-3826	52	8	section	section	NOUN
acarelar-3826	52	9	7	7	NUM
acarelar-3826	52	10	(	(	PUNCT
acarelar-3826	52	11	1	1	NUM
acarelar-3826	52	12	)	)	PUNCT
acarelar-3826	52	13	the	the	DET
acarelar-3826	52	14	system	system	NOUN
acarelar-3826	52	15	of	of	ADP
acarelar-3826	52	16	local	local	ADJ
acarelar-3826	52	17	government	government	NOUN
acarelar-3826	52	18	by	by	ADP
acarelar-3826	52	19	democratically	democratically	ADV
acarelar-3826	52	20	elected	elect	VERB
acarelar-3826	52	21	local	local	ADJ
acarelar-3826	52	22	government	government	NOUN
acarelar-3826	52	23	councils	council	NOUN
acarelar-3826	52	24	is	be	AUX
acarelar-3826	52	25	under	under	ADP
acarelar-3826	52	26	this	this	DET
acarelar-3826	52	27	constitution	constitution	NOUN
acarelar-3826	52	28	guaranteed	guarantee	VERB
acarelar-3826	52	29	.	.	PUNCT
acarelar-3826	53	1	(	(	PUNCT
acarelar-3826	53	2	2	2	X
acarelar-3826	53	3	)	)	PUNCT
acarelar-3826	53	4	there	there	PRON
acarelar-3826	53	5	shall	shall	AUX
acarelar-3826	53	6	be	be	AUX
acarelar-3826	53	7	449	449	NUM
acarelar-3826	53	8	local	local	ADJ
acarelar-3826	53	9	government	government	NOUN
acarelar-3826	53	10	areas	area	NOUN
acarelar-3826	53	11	in	in	ADP
acarelar-3826	53	12	nigeria	nigeria	PROPN
acarelar-3826	53	13	as	as	SCONJ
acarelar-3826	53	14	named	name	VERB
acarelar-3826	53	15	in	in	ADP
acarelar-3826	53	16	the	the	DET
acarelar-3826	53	17	second	second	ADJ
acarelar-3826	53	18	column	column	NOUN
acarelar-3826	53	19	of	of	ADP
acarelar-3826	53	20	part	part	NOUN
acarelar-3826	53	21	i	i	PRON
acarelar-3826	53	22	of	of	ADP
acarelar-3826	53	23	the	the	DET
acarelar-3826	53	24	first	first	ADJ
acarelar-3826	53	25	schedule	schedule	NOUN
acarelar-3826	53	26	to	to	ADP
acarelar-3826	53	27	this	this	DET
acarelar-3826	53	28	constitution	constitution	NOUN
acarelar-3826	53	29	and	and	CCONJ
acarelar-3826	53	30	each	each	PRON
acarelar-3826	53	31	of	of	ADP
acarelar-3826	53	32	the	the	DET
acarelar-3826	53	33	local	local	ADJ
acarelar-3826	53	34	government	government	NOUN
acarelar-3826	53	35	areas	area	NOUN
acarelar-3826	53	36	shall	shall	AUX
acarelar-3826	53	37	be	be	AUX
acarelar-3826	53	38	the	the	DET
acarelar-3826	53	39	only	only	ADJ
acarelar-3826	53	40	unit	unit	NOUN
acarelar-3826	53	41	in	in	ADP
acarelar-3826	53	42	respect	respect	NOUN
acarelar-3826	53	43	of	of	ADP
acarelar-3826	53	44	which	which	PRON
acarelar-3826	53	45	the	the	DET
acarelar-3826	53	46	government	government	NOUN
acarelar-3826	53	47	of	of	ADP
acarelar-3826	53	48	a	a	DET
acarelar-3826	53	49	state	state	NOUN
acarelar-3826	53	50	is	be	AUX
acarelar-3826	53	51	empowered	empower	VERB
acarelar-3826	53	52	to	to	PART
acarelar-3826	53	53	establish	establish	VERB
acarelar-3826	53	54	an	an	DET
acarelar-3826	53	55	authority	authority	NOUN
acarelar-3826	53	56	for	for	ADP
acarelar-3826	53	57	the	the	DET
acarelar-3826	53	58	purpose	purpose	NOUN
acarelar-3826	53	59	of	of	ADP
acarelar-3826	53	60	local	local	ADJ
acarelar-3826	53	61	government	government	NOUN
acarelar-3826	53	62	.	.	PUNCT
acarelar-3826	54	1	(	(	PUNCT
acarelar-3826	54	2	3	3	X
acarelar-3826	54	3	)	)	PUNCT
acarelar-3826	54	4	without	without	ADP
acarelar-3826	54	5	prejudice	prejudice	NOUN
acarelar-3826	54	6	to	to	ADP
acarelar-3826	54	7	the	the	DET
acarelar-3826	54	8	provisions	provision	NOUN
acarelar-3826	54	9	of	of	ADP
acarelar-3826	54	10	sub	sub	NOUN
acarelar-3826	54	11	-	-	NOUN
acarelar-3826	54	12	section	section	NOUN
acarelar-3826	54	13	(	(	PUNCT
acarelar-3826	54	14	2	2	NUM
acarelar-3826	54	15	)	)	PUNCT
acarelar-3826	54	16	of	of	ADP
acarelar-3826	54	17	this	this	DET
acarelar-3826	54	18	section	section	NOUN
acarelar-3826	54	19	,	,	PUNCT
acarelar-3826	54	20	the	the	DET
acarelar-3826	54	21	government	government	NOUN
acarelar-3826	54	22	of	of	ADP
acarelar-3826	54	23	a	a	DET
acarelar-3826	54	24	state	state	NOUN
acarelar-3826	54	25	may	may	AUX
acarelar-3826	54	26	by	by	ADP
acarelar-3826	54	27	law	law	NOUN
acarelar-3826	54	28	create	create	VERB
acarelar-3826	54	29	for	for	ADP
acarelar-3826	54	30	any	any	DET
acarelar-3826	54	31	local	local	ADJ
acarelar-3826	54	32	government	government	NOUN
acarelar-3826	54	33	area	area	NOUN
acarelar-3826	54	34	up	up	ADP
acarelar-3826	54	35	to	to	ADP
acarelar-3826	54	36	a	a	DET
acarelar-3826	54	37	maximum	maximum	NOUN
acarelar-3826	54	38	of	of	ADP
acarelar-3826	54	39	7	7	NUM
acarelar-3826	54	40	development	development	NOUN
acarelar-3826	54	41	areas	area	NOUN
acarelar-3826	54	42	having	having	AUX
acarelar-3826	54	43	regard	regard	NOUN
acarelar-3826	54	44	to	to	ADP
acarelar-3826	54	45	such	such	ADJ
acarelar-3826	54	46	factors	factor	NOUN
acarelar-3826	54	47	as	as	ADP
acarelar-3826	54	48	common	common	ADJ
acarelar-3826	54	49	historical	historical	ADJ
acarelar-3826	54	50	and	and	CCONJ
acarelar-3826	54	51	traditional	traditional	ADJ
acarelar-3826	54	52	ties	tie	NOUN
acarelar-3826	54	53	,	,	PUNCT
acarelar-3826	54	54	geographical	geographical	ADJ
acarelar-3826	54	55	contiguity	contiguity	NOUN
acarelar-3826	54	56	and	and	CCONJ
acarelar-3826	54	57	administrative	administrative	ADJ
acarelar-3826	54	58	expedience	expedience	NOUN
acarelar-3826	54	59	.	.	PUNCT
acarelar-3826	55	1	(	(	PUNCT
acarelar-3826	55	2	5	5	X
acarelar-3826	55	3	)	)	PUNCT
acarelar-3826	55	4	it	it	PRON
acarelar-3826	55	5	shall	shall	AUX
acarelar-3826	55	6	be	be	AUX
acarelar-3826	55	7	the	the	DET
acarelar-3826	55	8	duty	duty	NOUN
acarelar-3826	55	9	of	of	ADP
acarelar-3826	55	10	local	local	ADJ
acarelar-3826	55	11	government	government	NOUN
acarelar-3826	55	12	within	within	ADP
acarelar-3826	55	13	the	the	DET
acarelar-3826	55	14	state	state	NOUN
acarelar-3826	55	15	to	to	PART
acarelar-3826	55	16	participate	participate	VERB
acarelar-3826	55	17	in	in	ADP
acarelar-3826	55	18	economic	economic	ADJ
acarelar-3826	55	19	planning	planning	NOUN
acarelar-3826	55	20	and	and	CCONJ
acarelar-3826	55	21	development	development	NOUN
acarelar-3826	55	22	of	of	ADP
acarelar-3826	55	23	the	the	DET
acarelar-3826	55	24	local	local	ADJ
acarelar-3826	55	25	government	government	NOUN
acarelar-3826	55	26	area	area	NOUN
acarelar-3826	55	27	concerned	concern	VERB
acarelar-3826	55	28	and	and	CCONJ
acarelar-3826	55	29	to	to	ADP
acarelar-3826	55	30	this	this	DET
acarelar-3826	55	31	end	end	NOUN
acarelar-3826	55	32	a	a	DET
acarelar-3826	55	33	joint	joint	ADJ
acarelar-3826	55	34	economic	economic	ADJ
acarelar-3826	55	35	planning	planning	NOUN
acarelar-3826	55	36	board	board	NOUN
acarelar-3826	55	37	shall	shall	AUX
acarelar-3826	55	38	be	be	AUX
acarelar-3826	55	39	established	establish	VERB
acarelar-3826	55	40	by	by	ADP
acarelar-3826	55	41	law	law	NOUN
acarelar-3826	55	42	enacted	enact	VERB
acarelar-3826	55	43	by	by	ADP
acarelar-3826	55	44	the	the	DET
acarelar-3826	55	45	house	house	PROPN
acarelar-3826	55	46	of	of	ADP
acarelar-3826	55	47	assembly	assembly	NOUN
acarelar-3826	55	48	of	of	ADP
acarelar-3826	55	49	the	the	DET
acarelar-3826	55	50	state	state	NOUN
acarelar-3826	55	51	.	.	PUNCT
acarelar-3826	56	1	3	3	NUM
acarelar-3826	56	2	ibid	ibid	NOUN
acarelar-3826	56	3	.	.	PUNCT
acarelar-3826	57	1	4	4	NUM
acarelar-3826	57	2	ibid	ibid	NOUN
acarelar-3826	57	3	.	.	PUNCT
acarelar-3826	58	1	5	5	NUM
acarelar-3826	58	2	section	section	NOUN
acarelar-3826	58	3	7	7	NUM
acarelar-3826	58	4	(	(	PUNCT
acarelar-3826	58	5	1	1	NUM
acarelar-3826	58	6	)	)	PUNCT
acarelar-3826	58	7	of	of	ADP
acarelar-3826	58	8	the	the	DET
acarelar-3826	58	9	1979	1979	NUM
acarelar-3826	58	10	constitution	constitution	NOUN
acarelar-3826	58	11	,	,	PUNCT
acarelar-3826	58	12	federal	federal	PROPN
acarelar-3826	58	13	republic	republic	NOUN
acarelar-3826	58	14	of	of	ADP
acarelar-3826	58	15	nigeria	nigeria	PROPN
acarelar-3826	58	16	.	.	PUNCT
acarelar-3826	59	1	6	6	NUM
acarelar-3826	59	2	section	section	NOUN
acarelar-3826	59	3	7	7	NUM
acarelar-3826	59	4	(	(	PUNCT
acarelar-3826	59	5	3	3	NUM
acarelar-3826	59	6	)	)	PUNCT
acarelar-3826	59	7	,	,	PUNCT
acarelar-3826	59	8	ibid	ibid	NOUN
acarelar-3826	59	9	.	.	PUNCT
acarelar-3826	60	1	7	7	NUM
acarelar-3826	60	2	e.	e.	PROPN
acarelar-3826	60	3	j.	j.	PROPN
acarelar-3826	60	4	egbe	egbe	PROPN
acarelar-3826	60	5	,	,	PUNCT
acarelar-3826	60	6	native	native	ADJ
acarelar-3826	60	7	authorities	authority	NOUN
acarelar-3826	60	8	and	and	CCONJ
acarelar-3826	60	9	local	local	ADJ
acarelar-3826	60	10	government	government	NOUN
acarelar-3826	60	11	reforms	reform	NOUN
acarelar-3826	60	12	in	in	ADP
acarelar-3826	60	13	nigeria	nigeria	PROPN
acarelar-3826	60	14	since	since	SCONJ
acarelar-3826	60	15	2014	2014	NUM
acarelar-3826	60	16	(	(	PUNCT
acarelar-3826	60	17	ivsr	ivsr	PROPN
acarelar-3826	60	18	journal	journal	PROPN
acarelar-3826	60	19	of	of	ADP
acarelar-3826	60	20	humanities	humanity	NOUN
acarelar-3826	60	21	and	and	CCONJ
acarelar-3826	60	22	social	social	ADJ
acarelar-3826	60	23	service	service	NOUN
acarelar-3826	60	24	)	)	PUNCT
acarelar-3826	60	25	available	available	ADJ
acarelar-3826	60	26	@	@	ADP
acarelar-3826	60	27	www.iosrjournal.org	www.iosrjournal.org	PROPN
acarelar-3826	60	28	accessed	access	VERB
acarelar-3826	60	29	on	on	ADP
acarelar-3826	60	30	16/5/2021	16/5/2021	NUM
acarelar-3826	60	31	http://www.iosrjournal.org/	http://www.iosrjournal.org/	NOUN
acarelar-3826	60	32	african	african	ADJ
acarelar-3826	60	33	customary	customary	ADJ
acarelar-3826	60	34	and	and	CCONJ
acarelar-3826	60	35	religious	religious	ADJ
acarelar-3826	60	36	law	law	NOUN
acarelar-3826	60	37	review	review	NOUN
acarelar-3826	60	38	(	(	PUNCT
acarelar-3826	60	39	acarelar	acarelar	ADJ
acarelar-3826	60	40	)	)	PUNCT
acarelar-3826	60	41	4	4	NUM
acarelar-3826	60	42	(	(	PUNCT
acarelar-3826	60	43	2023	2023	NUM
acarelar-3826	60	44	)	)	PUNCT
acarelar-3826	60	45	80	80	NUM
acarelar-3826	60	46	(	(	PUNCT
acarelar-3826	60	47	7	7	NUM
acarelar-3826	60	48	)	)	PUNCT
acarelar-3826	60	49	the	the	DET
acarelar-3826	60	50	functions	function	NOUN
acarelar-3826	60	51	to	to	PART
acarelar-3826	60	52	be	be	AUX
acarelar-3826	60	53	conferred	confer	VERB
acarelar-3826	60	54	by	by	ADP
acarelar-3826	60	55	law	law	NOUN
acarelar-3826	60	56	upon	upon	SCONJ
acarelar-3826	60	57	local	local	ADJ
acarelar-3826	60	58	governments	government	NOUN
acarelar-3826	60	59	shall	shall	AUX
acarelar-3826	60	60	include	include	VERB
acarelar-3826	60	61	those	those	PRON
acarelar-3826	60	62	set	set	VERB
acarelar-3826	60	63	out	out	ADP
acarelar-3826	60	64	in	in	ADP
acarelar-3826	60	65	part	part	NOUN
acarelar-3826	60	66	i	i	PRON
acarelar-3826	60	67	of	of	ADP
acarelar-3826	60	68	the	the	DET
acarelar-3826	60	69	fourth	fourth	ADJ
acarelar-3826	60	70	schedule	schedule	NOUN
acarelar-3826	60	71	of	of	ADP
acarelar-3826	60	72	this	this	DET
acarelar-3826	60	73	constitution	constitution	NOUN
acarelar-3826	60	74	.	.	PUNCT
acarelar-3826	61	1	(	(	PUNCT
acarelar-3826	61	2	8)	8)	NUM
acarelar-3826	61	3	subject	subject	NOUN
acarelar-3826	61	4	to	to	ADP
acarelar-3826	61	5	the	the	DET
acarelar-3826	61	6	provision	provision	NOUN
acarelar-3826	61	7	of	of	ADP
acarelar-3826	61	8	this	this	DET
acarelar-3826	61	9	constitution	constitution	NOUN
acarelar-3826	61	10	–	–	PUNCT
acarelar-3826	61	11	a.	a.	NOUN
acarelar-3826	61	12	the	the	DET
acarelar-3826	61	13	national	national	PROPN
acarelar-3826	61	14	assembly	assembly	NOUN
acarelar-3826	61	15	shall	shall	AUX
acarelar-3826	61	16	make	make	VERB
acarelar-3826	61	17	provisions	provision	NOUN
acarelar-3826	61	18	for	for	ADP
acarelar-3826	61	19	statutory	statutory	ADJ
acarelar-3826	61	20	allocation	allocation	NOUN
acarelar-3826	61	21	of	of	ADP
acarelar-3826	61	22	public	public	ADJ
acarelar-3826	61	23	revenue	revenue	NOUN
acarelar-3826	61	24	to	to	ADP
acarelar-3826	61	25	local	local	ADJ
acarelar-3826	61	26	governments	government	NOUN
acarelar-3826	61	27	in	in	ADP
acarelar-3826	61	28	the	the	DET
acarelar-3826	61	29	federation	federation	NOUN
acarelar-3826	61	30	;	;	PUNCT
acarelar-3826	61	31	and	and	CCONJ
acarelar-3826	61	32	b.	b.	VERB
acarelar-3826	61	33	the	the	DET
acarelar-3826	61	34	house	house	PROPN
acarelar-3826	61	35	of	of	ADP
acarelar-3826	61	36	assembly	assembly	NOUN
acarelar-3826	61	37	of	of	ADP
acarelar-3826	61	38	a	a	DET
acarelar-3826	61	39	state	state	NOUN
acarelar-3826	61	40	shall	shall	AUX
acarelar-3826	61	41	make	make	VERB
acarelar-3826	61	42	provisions	provision	NOUN
acarelar-3826	61	43	for	for	ADP
acarelar-3826	61	44	statutory	statutory	ADJ
acarelar-3826	61	45	allocation	allocation	NOUN
acarelar-3826	61	46	of	of	ADP
acarelar-3826	61	47	public	public	ADJ
acarelar-3826	61	48	revenue	revenue	NOUN
acarelar-3826	61	49	to	to	ADP
acarelar-3826	61	50	local	local	ADJ
acarelar-3826	61	51	governments	government	NOUN
acarelar-3826	61	52	within	within	ADP
acarelar-3826	61	53	the	the	DET
acarelar-3826	61	54	state	state	NOUN
acarelar-3826	61	55	.	.	PUNCT
acarelar-3826	61	56	’	'	PUNCT
acarelar-3826	62	1	in	in	ADP
acarelar-3826	62	2	its	its	PRON
acarelar-3826	62	3	continued	continue	VERB
acarelar-3826	62	4	legacy	legacy	NOUN
acarelar-3826	62	5	,	,	PUNCT
acarelar-3826	62	6	the	the	DET
acarelar-3826	62	7	abdulsalam	abdulsalam	PROPN
acarelar-3826	62	8	regime	regime	NOUN
acarelar-3826	62	9	enacted	enact	VERB
acarelar-3826	62	10	the	the	DET
acarelar-3826	62	11	taxes	taxis	NOUN
acarelar-3826	62	12	and	and	CCONJ
acarelar-3826	62	13	levies	levy	NOUN
acarelar-3826	62	14	(	(	PUNCT
acarelar-3826	62	15	approved	approve	VERB
acarelar-3826	62	16	list	list	NOUN
acarelar-3826	62	17	for	for	ADP
acarelar-3826	62	18	collection	collection	NOUN
acarelar-3826	62	19	)	)	PUNCT
acarelar-3826	62	20	decree8	decree8	PROPN
acarelar-3826	62	21	which	which	PRON
acarelar-3826	62	22	made	make	VERB
acarelar-3826	62	23	elaborate	elaborate	ADJ
acarelar-3826	62	24	allocation	allocation	NOUN
acarelar-3826	62	25	of	of	ADP
acarelar-3826	62	26	taxable	taxable	ADJ
acarelar-3826	62	27	areas	area	NOUN
acarelar-3826	62	28	to	to	ADP
acarelar-3826	62	29	the	the	DET
acarelar-3826	62	30	local	local	ADJ
acarelar-3826	62	31	government	government	NOUN
acarelar-3826	62	32	;	;	PUNCT
acarelar-3826	62	33	all	all	PRON
acarelar-3826	62	34	in	in	ADP
acarelar-3826	62	35	a	a	DET
acarelar-3826	62	36	bid	bid	NOUN
acarelar-3826	62	37	to	to	PART
acarelar-3826	62	38	guarantee	guarantee	VERB
acarelar-3826	62	39	funding	funding	NOUN
acarelar-3826	62	40	to	to	ADP
acarelar-3826	62	41	local	local	ADJ
acarelar-3826	62	42	governments	government	NOUN
acarelar-3826	62	43	.	.	PUNCT
acarelar-3826	63	1	these	these	PRON
acarelar-3826	63	2	include	include	VERB
acarelar-3826	63	3	:	:	PUNCT
acarelar-3826	63	4	1	1	X
acarelar-3826	63	5	.	.	X
acarelar-3826	63	6	shops	shop	NOUN
acarelar-3826	63	7	and	and	CCONJ
acarelar-3826	63	8	kiosks	kiosk	NOUN
acarelar-3826	63	9	2	2	NUM
acarelar-3826	63	10	.	.	PUNCT
acarelar-3826	63	11	tenement	tenement	NOUN
acarelar-3826	63	12	rates	rate	NOUN
acarelar-3826	63	13	3	3	NUM
acarelar-3826	63	14	.	.	PUNCT
acarelar-3826	64	1	on	on	ADP
acarelar-3826	64	2	and	and	CCONJ
acarelar-3826	64	3	off	off	ADP
acarelar-3826	64	4	liquor	liquor	NOUN
acarelar-3826	64	5	license	license	NOUN
acarelar-3826	64	6	fees	fee	NOUN
acarelar-3826	64	7	4	4	NUM
acarelar-3826	64	8	.	.	PUNCT
acarelar-3826	65	1	slaughter	slaughter	NOUN
acarelar-3826	65	2	slabs	slab	NOUN
acarelar-3826	65	3	fees	fee	NOUN
acarelar-3826	65	4	5	5	NUM
acarelar-3826	65	5	.	.	PUNCT
acarelar-3826	65	6	marriages	marriage	NOUN
acarelar-3826	65	7	,	,	PUNCT
acarelar-3826	65	8	birth	birth	NOUN
acarelar-3826	65	9	and	and	CCONJ
acarelar-3826	65	10	death	death	NOUN
acarelar-3826	65	11	registration	registration	NOUN
acarelar-3826	65	12	fees	fee	NOUN
acarelar-3826	65	13	.	.	PUNCT
acarelar-3826	66	1	6	6	X
acarelar-3826	66	2	.	.	X
acarelar-3826	66	3	naming	naming	NOUN
acarelar-3826	66	4	of	of	ADP
acarelar-3826	66	5	street	street	NOUN
acarelar-3826	66	6	registration	registration	NOUN
acarelar-3826	66	7	fees	fee	NOUN
acarelar-3826	66	8	excluding	exclude	VERB
acarelar-3826	66	9	any	any	DET
acarelar-3826	66	10	street	street	NOUN
acarelar-3826	66	11	in	in	ADP
acarelar-3826	66	12	the	the	DET
acarelar-3826	66	13	state	state	NOUN
acarelar-3826	66	14	capital	capital	NOUN
acarelar-3826	66	15	7	7	NUM
acarelar-3826	66	16	.	.	PUNCT
acarelar-3826	67	1	right	right	ADV
acarelar-3826	67	2	of	of	ADP
acarelar-3826	67	3	occupancy	occupancy	NOUN
acarelar-3826	67	4	fees	fee	NOUN
acarelar-3826	67	5	on	on	ADP
acarelar-3826	67	6	lands	land	NOUN
acarelar-3826	67	7	in	in	ADP
acarelar-3826	67	8	rural	rural	ADJ
acarelar-3826	67	9	areas	area	NOUN
acarelar-3826	67	10	excluding	exclude	VERB
acarelar-3826	67	11	those	those	PRON
acarelar-3826	67	12	collectable	collectable	ADJ
acarelar-3826	67	13	by	by	ADP
acarelar-3826	67	14	federal	federal	ADJ
acarelar-3826	67	15	and	and	CCONJ
acarelar-3826	67	16	state	state	NOUN
acarelar-3826	67	17	government	government	NOUN
acarelar-3826	67	18	.	.	PUNCT
acarelar-3826	68	1	8	8	X
acarelar-3826	68	2	.	.	PUNCT
acarelar-3826	68	3	market	market	NOUN
acarelar-3826	68	4	taxes	taxis	NOUN
acarelar-3826	68	5	and	and	CCONJ
acarelar-3826	68	6	levies	levy	NOUN
acarelar-3826	68	7	excluding	exclude	VERB
acarelar-3826	68	8	any	any	DET
acarelar-3826	68	9	market	market	NOUN
acarelar-3826	68	10	where	where	SCONJ
acarelar-3826	68	11	state	state	NOUN
acarelar-3826	68	12	finance	finance	NOUN
acarelar-3826	68	13	is	be	AUX
acarelar-3826	68	14	involved	involve	VERB
acarelar-3826	68	15	.	.	PUNCT
acarelar-3826	69	1	9	9	X
acarelar-3826	69	2	.	.	X
acarelar-3826	69	3	motor	motor	NOUN
acarelar-3826	69	4	parks	park	NOUN
acarelar-3826	69	5	levies	levy	VERB
acarelar-3826	69	6	10	10	NUM
acarelar-3826	69	7	.	.	PUNCT
acarelar-3826	70	1	domestic	domestic	ADJ
acarelar-3826	70	2	animal	animal	NOUN
acarelar-3826	70	3	license	license	NOUN
acarelar-3826	70	4	fees	fee	NOUN
acarelar-3826	70	5	11	11	NUM
acarelar-3826	70	6	.	.	PUNCT
acarelar-3826	71	1	wheel	wheel	PROPN
acarelar-3826	71	2	barrow	barrow	NOUN
acarelar-3826	71	3	and	and	CCONJ
acarelar-3826	71	4	cart	cart	NOUN
acarelar-3826	71	5	fees	fee	NOUN
acarelar-3826	71	6	12	12	NUM
acarelar-3826	71	7	.	.	PUNCT
acarelar-3826	72	1	cattle	cattle	NOUN
acarelar-3826	72	2	tax	tax	NOUN
acarelar-3826	72	3	payable	payable	ADJ
acarelar-3826	72	4	by	by	ADP
acarelar-3826	72	5	cattle	cattle	NOUN
acarelar-3826	72	6	farmers	farmer	NOUN
acarelar-3826	72	7	only	only	ADV
acarelar-3826	72	8	13	13	NUM
acarelar-3826	72	9	.	.	PUNCT
acarelar-3826	72	10	merriment	merriment	NOUN
acarelar-3826	72	11	and	and	CCONJ
acarelar-3826	72	12	road	road	NOUN
acarelar-3826	72	13	closure	closure	NOUN
acarelar-3826	72	14	levy	levy	NOUN
acarelar-3826	72	15	14	14	NUM
acarelar-3826	72	16	.	.	PUNCT
acarelar-3826	73	1	radio	radio	NOUN
acarelar-3826	73	2	and	and	CCONJ
acarelar-3826	73	3	television	television	NOUN
acarelar-3826	73	4	transmitters	transmitter	NOUN
acarelar-3826	73	5	15	15	NUM
acarelar-3826	73	6	.	.	PUNCT
acarelar-3826	74	1	vehicle	vehicle	NOUN
acarelar-3826	74	2	radio	radio	NOUN
acarelar-3826	74	3	license	license	NOUN
acarelar-3826	74	4	fees	fee	NOUN
acarelar-3826	74	5	(	(	PUNCT
acarelar-3826	74	6	to	to	PART
acarelar-3826	74	7	be	be	AUX
acarelar-3826	74	8	imposed	impose	VERB
acarelar-3826	74	9	by	by	ADP
acarelar-3826	74	10	the	the	DET
acarelar-3826	74	11	local	local	ADJ
acarelar-3826	74	12	government	government	NOUN
acarelar-3826	74	13	of	of	ADP
acarelar-3826	74	14	the	the	DET
acarelar-3826	74	15	state	state	NOUN
acarelar-3826	74	16	in	in	ADP
acarelar-3826	74	17	which	which	PRON
acarelar-3826	74	18	the	the	DET
acarelar-3826	74	19	car	car	NOUN
acarelar-3826	74	20	is	be	AUX
acarelar-3826	74	21	registered	register	VERB
acarelar-3826	74	22	)	)	PUNCT
acarelar-3826	74	23	.	.	PUNCT
acarelar-3826	75	1	16	16	NUM
acarelar-3826	75	2	.	.	PUNCT
acarelar-3826	76	1	wrong	wrong	ADJ
acarelar-3826	76	2	parking	parking	NOUN
acarelar-3826	76	3	charges	charge	NOUN
acarelar-3826	76	4	17	17	NUM
acarelar-3826	76	5	.	.	PUNCT
acarelar-3826	77	1	sewage	sewage	NOUN
acarelar-3826	77	2	and	and	CCONJ
acarelar-3826	77	3	refuse	refuse	VERB
acarelar-3826	77	4	disposal	disposal	NOUN
acarelar-3826	77	5	fees	fee	NOUN
acarelar-3826	77	6	18	18	NUM
acarelar-3826	77	7	.	.	PUNCT
acarelar-3826	78	1	customary	customary	ADJ
acarelar-3826	78	2	burial	burial	NOUN
acarelar-3826	78	3	ground	ground	NOUN
acarelar-3826	78	4	permit	permit	NOUN
acarelar-3826	78	5	fee	fee	NOUN
acarelar-3826	78	6	19	19	NUM
acarelar-3826	78	7	.	.	PUNCT
acarelar-3826	79	1	religious	religious	ADJ
acarelar-3826	79	2	places	place	NOUN
acarelar-3826	79	3	establishment	establishment	NOUN
acarelar-3826	79	4	permit	permit	NOUN
acarelar-3826	79	5	fee	fee	NOUN
acarelar-3826	79	6	20	20	NUM
acarelar-3826	79	7	.	.	PUNCT
acarelar-3826	80	1	signboard	signboard	NOUN
acarelar-3826	80	2	and	and	CCONJ
acarelar-3826	80	3	advertisement	advertisement	NOUN
acarelar-3826	80	4	permit	permit	NOUN
acarelar-3826	80	5	fee9	fee9	PROPN
acarelar-3826	80	6	the	the	DET
acarelar-3826	80	7	above	above	ADJ
acarelar-3826	80	8	areas	area	NOUN
acarelar-3826	80	9	of	of	ADP
acarelar-3826	80	10	revenue	revenue	NOUN
acarelar-3826	80	11	acquisition	acquisition	NOUN
acarelar-3826	80	12	for	for	ADP
acarelar-3826	80	13	local	local	ADJ
acarelar-3826	80	14	government	government	NOUN
acarelar-3826	80	15	were	be	AUX
acarelar-3826	80	16	maintained	maintain	VERB
acarelar-3826	80	17	even	even	ADV
acarelar-3826	80	18	under	under	ADP
acarelar-3826	80	19	the	the	DET
acarelar-3826	80	20	4th	4th	ADJ
acarelar-3826	80	21	republic	republic	NOUN
acarelar-3826	80	22	between	between	ADP
acarelar-3826	80	23	1999	1999	NUM
acarelar-3826	80	24	–	–	PUNCT
acarelar-3826	80	25	2007	2007	NUM
acarelar-3826	80	26	.	.	PUNCT
acarelar-3826	81	1	however	however	ADV
acarelar-3826	81	2	,	,	PUNCT
acarelar-3826	81	3	from	from	ADP
acarelar-3826	81	4	2007	2007	NUM
acarelar-3826	81	5	to	to	ADP
acarelar-3826	81	6	the	the	DET
acarelar-3826	81	7	present	present	NOUN
acarelar-3826	81	8	,	,	PUNCT
acarelar-3826	81	9	there	there	PRON
acarelar-3826	81	10	has	have	AUX
acarelar-3826	81	11	been	be	AUX
acarelar-3826	81	12	a	a	DET
acarelar-3826	81	13	great	great	ADJ
acarelar-3826	81	14	erosion	erosion	NOUN
acarelar-3826	81	15	on	on	ADP
acarelar-3826	81	16	local	local	ADJ
acarelar-3826	81	17	government	government	NOUN
acarelar-3826	81	18	finances	finance	NOUN
acarelar-3826	81	19	by	by	ADP
acarelar-3826	81	20	state	state	NOUN
acarelar-3826	81	21	governments	government	NOUN
acarelar-3826	81	22	using	use	VERB
acarelar-3826	81	23	the	the	DET
acarelar-3826	81	24	same	same	ADJ
acarelar-3826	81	25	1999	1999	NUM
acarelar-3826	81	26	constitution	constitution	NOUN
acarelar-3826	81	27	to	to	ADP
acarelar-3826	81	28	the	the	DET
acarelar-3826	81	29	detriment	detriment	NOUN
acarelar-3826	81	30	of	of	ADP
acarelar-3826	81	31	rural	rural	ADJ
acarelar-3826	81	32	areas	area	NOUN
acarelar-3826	81	33	development	development	NOUN
acarelar-3826	81	34	.	.	PUNCT
acarelar-3826	82	1	in	in	ADP
acarelar-3826	82	2	fact	fact	NOUN
acarelar-3826	82	3	,	,	PUNCT
acarelar-3826	82	4	local	local	ADJ
acarelar-3826	82	5	government	government	NOUN
acarelar-3826	82	6	as	as	SCONJ
acarelar-3826	82	7	presently	presently	ADV
acarelar-3826	82	8	constituted	constitute	VERB
acarelar-3826	82	9	is	be	AUX
acarelar-3826	82	10	a	a	DET
acarelar-3826	82	11	shadow	shadow	NOUN
acarelar-3826	82	12	of	of	ADP
acarelar-3826	82	13	itself	itself	PRON
acarelar-3826	82	14	.	.	PUNCT
acarelar-3826	83	1	they	they	PRON
acarelar-3826	83	2	are	be	AUX
acarelar-3826	83	3	just	just	ADV
acarelar-3826	83	4	like	like	ADP
acarelar-3826	83	5	a	a	DET
acarelar-3826	83	6	department	department	NOUN
acarelar-3826	83	7	of	of	ADP
acarelar-3826	83	8	the	the	DET
acarelar-3826	83	9	state	state	NOUN
acarelar-3826	83	10	government	government	NOUN
acarelar-3826	83	11	,	,	PUNCT
acarelar-3826	83	12	not	not	PART
acarelar-3826	83	13	an	an	DET
acarelar-3826	83	14	independent	independent	ADJ
acarelar-3826	83	15	3rd	3rd	ADJ
acarelar-3826	83	16	tier	tier	NOUN
acarelar-3826	83	17	of	of	ADP
acarelar-3826	83	18	government	government	NOUN
acarelar-3826	83	19	.	.	PUNCT
acarelar-3826	84	1	this	this	PRON
acarelar-3826	84	2	necessitated	necessitate	VERB
acarelar-3826	84	3	the	the	DET
acarelar-3826	84	4	enactment	enactment	NOUN
acarelar-3826	84	5	of	of	ADP
acarelar-3826	84	6	the	the	DET
acarelar-3826	84	7	nigeria	nigeria	PROPN
acarelar-3826	84	8	financial	financial	PROPN
acarelar-3826	84	9	intelligence	intelligence	PROPN
acarelar-3826	84	10	unit	unit	NOUN
acarelar-3826	84	11	act	act	VERB
acarelar-3826	84	12	2018	2018	NUM
acarelar-3826	84	13	,	,	PUNCT
acarelar-3826	84	14	which	which	DET
acarelar-3826	84	15	unit	unit	NOUN
acarelar-3826	84	16	enacted	enact	VERB
acarelar-3826	84	17	the	the	DET
acarelar-3826	84	18	rules	rule	NOUN
acarelar-3826	84	19	on	on	ADP
acarelar-3826	84	20	local	local	ADJ
acarelar-3826	84	21	government	government	NOUN
acarelar-3826	84	22	finances	finance	NOUN
acarelar-3826	84	23	by	by	ADP
acarelar-3826	84	24	states	state	NOUN
acarelar-3826	84	25	.	.	PUNCT
acarelar-3826	85	1	the	the	DET
acarelar-3826	85	2	abuse	abuse	NOUN
acarelar-3826	85	3	of	of	ADP
acarelar-3826	85	4	local	local	ADJ
acarelar-3826	85	5	government	government	NOUN
acarelar-3826	85	6	finances	finance	NOUN
acarelar-3826	85	7	by	by	ADP
acarelar-3826	85	8	states	state	NOUN
acarelar-3826	85	9	has	have	AUX
acarelar-3826	85	10	no	no	DET
acarelar-3826	85	11	doubt	doubt	NOUN
acarelar-3826	85	12	negatively	negatively	ADV
acarelar-3826	85	13	impacted	impact	VERB
acarelar-3826	85	14	on	on	ADP
acarelar-3826	85	15	grass	grass	NOUN
acarelar-3826	85	16	root	root	NOUN
acarelar-3826	85	17	development	development	NOUN
acarelar-3826	85	18	.	.	PUNCT
acarelar-3826	86	1	this	this	DET
acarelar-3826	86	2	paper	paper	NOUN
acarelar-3826	86	3	therefore	therefore	ADV
acarelar-3826	86	4	sought	seek	VERB
acarelar-3826	86	5	to	to	PART
acarelar-3826	86	6	engage	engage	VERB
acarelar-3826	86	7	a	a	DET
acarelar-3826	86	8	discourse	discourse	NOUN
acarelar-3826	86	9	in	in	ADP
acarelar-3826	86	10	how	how	SCONJ
acarelar-3826	86	11	the	the	DET
acarelar-3826	86	12	finances	finance	NOUN
acarelar-3826	86	13	of	of	ADP
acarelar-3826	86	14	local	local	ADJ
acarelar-3826	86	15	government	government	NOUN
acarelar-3826	86	16	can	can	AUX
acarelar-3826	86	17	be	be	AUX
acarelar-3826	86	18	constitutionally	constitutionally	ADV
acarelar-3826	86	19	protected	protect	VERB
acarelar-3826	86	20	to	to	PART
acarelar-3826	86	21	enhance	enhance	VERB
acarelar-3826	86	22	sustainable	sustainable	ADJ
acarelar-3826	86	23	development	development	NOUN
acarelar-3826	86	24	in	in	ADP
acarelar-3826	86	25	the	the	DET
acarelar-3826	86	26	rural	rural	ADJ
acarelar-3826	86	27	areas	area	NOUN
acarelar-3826	86	28	in	in	ADP
acarelar-3826	86	29	nigeria	nigeria	PROPN
acarelar-3826	86	30	.	.	PUNCT
acarelar-3826	87	1	2	2	X
acarelar-3826	87	2	.	.	X
acarelar-3826	87	3	conceptual	conceptual	ADJ
acarelar-3826	87	4	clarifications	clarification	NOUN
acarelar-3826	87	5	in	in	ADP
acarelar-3826	87	6	this	this	DET
acarelar-3826	87	7	discourse	discourse	NOUN
acarelar-3826	87	8	,	,	PUNCT
acarelar-3826	87	9	there	there	PRON
acarelar-3826	87	10	are	be	VERB
acarelar-3826	87	11	concepts	concept	NOUN
acarelar-3826	87	12	worth	worth	ADJ
acarelar-3826	87	13	defining	define	VERB
acarelar-3826	87	14	for	for	ADP
acarelar-3826	87	15	a	a	DET
acarelar-3826	87	16	proper	proper	ADJ
acarelar-3826	87	17	understanding	understanding	NOUN
acarelar-3826	87	18	of	of	ADP
acarelar-3826	87	19	the	the	DET
acarelar-3826	87	20	context	context	NOUN
acarelar-3826	87	21	in	in	ADP
acarelar-3826	87	22	which	which	PRON
acarelar-3826	87	23	they	they	PRON
acarelar-3826	87	24	are	be	AUX
acarelar-3826	87	25	used	use	VERB
acarelar-3826	87	26	in	in	ADP
acarelar-3826	87	27	this	this	DET
acarelar-3826	87	28	discourse	discourse	NOUN
acarelar-3826	87	29	.	.	PUNCT
acarelar-3826	88	1	the	the	DET
acarelar-3826	88	2	concepts	concept	NOUN
acarelar-3826	88	3	include	include	VERB
acarelar-3826	88	4	‘	'	PUNCT
acarelar-3826	88	5	constitutional	constitutional	ADJ
acarelar-3826	88	6	protection	protection	NOUN
acarelar-3826	88	7	”	"	PUNCT
acarelar-3826	88	8	,	,	PUNCT
acarelar-3826	88	9	‘	'	PUNCT
acarelar-3826	88	10	local	local	ADJ
acarelar-3826	88	11	government	government	NOUN
acarelar-3826	88	12	’	'	PUNCT
acarelar-3826	88	13	;	;	PUNCT
acarelar-3826	88	14	‘	'	PUNCT
acarelar-3826	88	15	finances	finance	NOUN
acarelar-3826	88	16	’	'	PUNCT
acarelar-3826	88	17	;	;	PUNCT
acarelar-3826	88	18	sustainable	sustainable	ADJ
acarelar-3826	88	19	development	development	NOUN
acarelar-3826	88	20	”	"	PUNCT
acarelar-3826	88	21	;	;	PUNCT
acarelar-3826	88	22	and	and	CCONJ
acarelar-3826	88	23	“	"	PUNCT
acarelar-3826	88	24	rural	rural	ADJ
acarelar-3826	88	25	areas	area	NOUN
acarelar-3826	88	26	”	"	PUNCT
acarelar-3826	88	27	.	.	PUNCT
acarelar-3826	89	1	constitutional	constitutional	ADJ
acarelar-3826	89	2	protection	protection	NOUN
acarelar-3826	89	3	‘	'	PUNCT
acarelar-3826	89	4	constitutional	constitutional	ADJ
acarelar-3826	89	5	protection	protection	NOUN
acarelar-3826	89	6	’	'	PUNCT
acarelar-3826	89	7	has	have	VERB
acarelar-3826	89	8	two	two	NUM
acarelar-3826	89	9	words	word	NOUN
acarelar-3826	89	10	,	,	PUNCT
acarelar-3826	89	11	“	"	PUNCT
acarelar-3826	89	12	constitutional	constitutional	ADJ
acarelar-3826	89	13	’	'	PUNCT
acarelar-3826	89	14	and	and	CCONJ
acarelar-3826	89	15	“	"	PUNCT
acarelar-3826	89	16	protection	protection	NOUN
acarelar-3826	89	17	”	"	PUNCT
acarelar-3826	89	18	.	.	PUNCT
acarelar-3826	90	1	‘	'	PUNCT
acarelar-3826	90	2	constitutional	constitutional	ADJ
acarelar-3826	90	3	”	"	PUNCT
acarelar-3826	90	4	according	accord	VERB
acarelar-3826	90	5	to	to	ADP
acarelar-3826	90	6	black	black	PROPN
acarelar-3826	90	7	’s	’s	PART
acarelar-3826	90	8	law	law	NOUN
acarelar-3826	90	9	dictionary	dictionary	NOUN
acarelar-3826	90	10	is	be	AUX
acarelar-3826	90	11	an	an	DET
acarelar-3826	90	12	adjective	adjective	ADJ
acarelar-3826	90	13	relating	relating	NOUN
acarelar-3826	90	14	to	to	ADP
acarelar-3826	90	15	a	a	DET
acarelar-3826	90	16	constitution	constitution	NOUN
acarelar-3826	90	17	.	.	PUNCT
acarelar-3826	91	1	it	it	PRON
acarelar-3826	91	2	means	mean	VERB
acarelar-3826	91	3	that	that	SCONJ
acarelar-3826	91	4	which	which	PRON
acarelar-3826	91	5	is	be	AUX
acarelar-3826	91	6	proper	proper	ADJ
acarelar-3826	91	7	and	and	CCONJ
acarelar-3826	91	8	valid	valid	ADJ
acarelar-3826	91	9	under	under	ADP
acarelar-3826	91	10	a	a	DET
acarelar-3826	91	11	constitution10	constitution10	NOUN
acarelar-3826	91	12	.	.	PUNCT
acarelar-3826	92	1	protection	protection	NOUN
acarelar-3826	92	2	”	"	PUNCT
acarelar-3826	92	3	according	accord	VERB
acarelar-3826	92	4	to	to	ADP
acarelar-3826	92	5	dictionary.com	dictionary.com	X
acarelar-3826	92	6	is	be	AUX
acarelar-3826	92	7	the	the	DET
acarelar-3826	92	8	act	act	NOUN
acarelar-3826	92	9	of	of	ADP
acarelar-3826	92	10	protecting	protect	VERB
acarelar-3826	92	11	or	or	CCONJ
acarelar-3826	92	12	the	the	DET
acarelar-3826	92	13	state	state	NOUN
acarelar-3826	92	14	of	of	ADP
acarelar-3826	92	15	being	be	AUX
acarelar-3826	92	16	protected	protect	VERB
acarelar-3826	92	17	;	;	PUNCT
acarelar-3826	92	18	preservation	preservation	NOUN
acarelar-3826	92	19	from	from	ADP
acarelar-3826	92	20	injury	injury	NOUN
acarelar-3826	92	21	or	or	CCONJ
acarelar-3826	92	22	harm11	harm11	NOUN
acarelar-3826	92	23	.	.	PUNCT
acarelar-3826	93	1	according	accord	VERB
acarelar-3826	93	2	to	to	ADP
acarelar-3826	93	3	black	black	PROPN
acarelar-3826	93	4	’s	’s	PART
acarelar-3826	93	5	law	law	PROPN
acarelar-3826	93	6	dictionary	dictionary	NOUN
acarelar-3826	93	7	,	,	PUNCT
acarelar-3826	93	8	9th	9th	ADJ
acarelar-3826	93	9	edition	edition	NOUN
acarelar-3826	93	10	,	,	PUNCT
acarelar-3826	93	11	constitutional	constitutional	ADJ
acarelar-3826	93	12	protection	protection	NOUN
acarelar-3826	93	13	8	8	NUM
acarelar-3826	93	14	taxes	taxis	NOUN
acarelar-3826	93	15	and	and	CCONJ
acarelar-3826	93	16	levies	levy	NOUN
acarelar-3826	93	17	(	(	PUNCT
acarelar-3826	93	18	approved	approve	VERB
acarelar-3826	93	19	list	list	NOUN
acarelar-3826	93	20	for	for	ADP
acarelar-3826	93	21	collection	collection	NOUN
acarelar-3826	93	22	)	)	PUNCT
acarelar-3826	93	23	decree	decree	NOUN
acarelar-3826	93	24	,	,	PUNCT
acarelar-3826	93	25	no	no	INTJ
acarelar-3826	93	26	.	.	NOUN
acarelar-3826	93	27	21	21	NUM
acarelar-3826	93	28	1998	1998	NUM
acarelar-3826	93	29	.	.	PUNCT
acarelar-3826	94	1	9	9	NUM
acarelar-3826	94	2	these	these	DET
acarelar-3826	94	3	taxable	taxable	ADJ
acarelar-3826	94	4	areas	area	NOUN
acarelar-3826	94	5	were	be	AUX
acarelar-3826	94	6	later	later	ADV
acarelar-3826	94	7	inserted	insert	VERB
acarelar-3826	94	8	in	in	ADP
acarelar-3826	94	9	the	the	DET
acarelar-3826	94	10	4th	4th	ADJ
acarelar-3826	94	11	schedule	schedule	NOUN
acarelar-3826	94	12	of	of	ADP
acarelar-3826	94	13	the	the	DET
acarelar-3826	94	14	1999	1999	NUM
acarelar-3826	94	15	constitution	constitution	NOUN
acarelar-3826	94	16	.	.	PUNCT
acarelar-3826	95	1	10	10	NUM
acarelar-3826	95	2	b.a	b.a	PROPN
acarelar-3826	95	3	.	.	PROPN
acarelar-3826	95	4	garner	garner	PROPN
acarelar-3826	95	5	,	,	PUNCT
acarelar-3826	95	6	(	(	PUNCT
acarelar-3826	95	7	editor	editor	NOUN
acarelar-3826	95	8	in	in	ADP
acarelar-3826	95	9	chief	chief	NOUN
acarelar-3826	95	10	)	)	PUNCT
acarelar-3826	95	11	(	(	PUNCT
acarelar-3826	95	12	minnersota	minnersota	NOUN
acarelar-3826	95	13	,	,	PUNCT
acarelar-3826	95	14	west	west	PROPN
acarelar-3826	95	15	publishing	publishing	PROPN
acarelar-3826	95	16	co	co	NOUN
acarelar-3826	95	17	,	,	PUNCT
acarelar-3826	95	18	9th	9th	ADJ
acarelar-3826	95	19	edition	edition	NOUN
acarelar-3826	95	20	,	,	PUNCT
acarelar-3826	95	21	2004	2004	NUM
acarelar-3826	95	22	)	)	PUNCT
acarelar-3826	96	1	p.	p.	NOUN
acarelar-3826	96	2	354	354	NUM
acarelar-3826	97	1	11see	11see	NOUN
acarelar-3826	97	2	b.	b.	PROPN
acarelar-3826	97	3	kariger	kariger	PROPN
acarelar-3826	97	4	&	&	CCONJ
acarelar-3826	97	5	d.	d.	PROPN
acarelar-3826	97	6	fierro	fierro	PROPN
acarelar-3826	97	7	,	,	PUNCT
acarelar-3826	97	8	dictionary.com	dictionary.com	X
acarelar-3826	97	9	meanings	meaning	NOUN
acarelar-3826	97	10	&	&	CCONJ
acarelar-3826	97	11	definitions	definition	NOUN
acarelar-3826	97	12	of	of	ADP
acarelar-3826	97	13	english	english	ADJ
acarelar-3826	97	14	words	word	NOUN
acarelar-3826	97	15	http://www.dictionary.com/	http://www.dictionary.com/	NOUN
acarelar-3826	97	16	accessed	access	VERB
acarelar-3826	97	17	on	on	ADP
acarelar-3826	97	18	16th	16th	ADJ
acarelar-3826	97	19	may	may	PROPN
acarelar-3826	97	20	2023	2023	NUM
acarelar-3826	97	21	shigaba	shigaba	NOUN
acarelar-3826	97	22	,	,	PUNCT
acarelar-3826	97	23	epu	epu	PROPN
acarelar-3826	97	24	&	&	CCONJ
acarelar-3826	97	25	okoloma	okoloma	PROPN
acarelar-3826	97	26	:	:	PUNCT
acarelar-3826	97	27	constitutional	constitutional	ADJ
acarelar-3826	97	28	protection	protection	NOUN
acarelar-3826	97	29	of	of	ADP
acarelar-3826	97	30	local	local	ADJ
acarelar-3826	97	31	government	government	NOUN
acarelar-3826	97	32	finances	finance	NOUN
acarelar-3826	97	33	:	:	PUNCT
acarelar-3826	97	34	an	an	DET
acarelar-3826	97	35	imperative	imperative	NOUN
acarelar-3826	97	36	to	to	ADP
acarelar-3826	97	37	sustainable	sustainable	ADJ
acarelar-3826	97	38	development	development	NOUN
acarelar-3826	97	39	of	of	ADP
acarelar-3826	97	40	the	the	DET
acarelar-3826	97	41	rural	rural	ADJ
acarelar-3826	97	42	areas	area	NOUN
acarelar-3826	97	43	in	in	ADP
acarelar-3826	97	44	nigeria	nigeria	PROPN
acarelar-3826	97	45	81	81	NUM
acarelar-3826	97	46	is	be	AUX
acarelar-3826	97	47	akin	akin	ADJ
acarelar-3826	97	48	to	to	ADP
acarelar-3826	97	49	constitutional	constitutional	ADJ
acarelar-3826	97	50	freedom	freedom	NOUN
acarelar-3826	97	51	i.e.	i.e.	X
acarelar-3826	97	52	a	a	DET
acarelar-3826	97	53	basic	basic	ADJ
acarelar-3826	97	54	liberty	liberty	NOUN
acarelar-3826	97	55	guaranteed	guarantee	VERB
acarelar-3826	97	56	by	by	ADP
acarelar-3826	97	57	the	the	DET
acarelar-3826	97	58	constitution12	constitution12	NOUN
acarelar-3826	97	59	or	or	CCONJ
acarelar-3826	97	60	bill	bill	NOUN
acarelar-3826	97	61	of	of	ADP
acarelar-3826	97	62	rights	right	NOUN
acarelar-3826	97	63	,	,	PUNCT
acarelar-3826	97	64	such	such	ADJ
acarelar-3826	97	65	as	as	ADP
acarelar-3826	97	66	the	the	DET
acarelar-3826	97	67	freedom	freedom	NOUN
acarelar-3826	97	68	of	of	ADP
acarelar-3826	97	69	speech	speech	NOUN
acarelar-3826	97	70	.	.	PUNCT
acarelar-3826	98	1	in	in	ADP
acarelar-3826	98	2	this	this	DET
acarelar-3826	98	3	paper	paper	NOUN
acarelar-3826	98	4	,	,	PUNCT
acarelar-3826	98	5	“	"	PUNCT
acarelar-3826	98	6	constitutional	constitutional	ADJ
acarelar-3826	98	7	protection	protection	NOUN
acarelar-3826	98	8	”	"	PUNCT
acarelar-3826	98	9	is	be	AUX
acarelar-3826	98	10	therefore	therefore	ADV
acarelar-3826	98	11	the	the	DET
acarelar-3826	98	12	preservation	preservation	NOUN
acarelar-3826	98	13	or	or	CCONJ
acarelar-3826	98	14	protection	protection	NOUN
acarelar-3826	98	15	of	of	ADP
acarelar-3826	98	16	local	local	ADJ
acarelar-3826	98	17	government	government	NOUN
acarelar-3826	98	18	finances	finance	NOUN
acarelar-3826	98	19	enshrined	enshrine	VERB
acarelar-3826	98	20	in	in	ADP
acarelar-3826	98	21	the	the	DET
acarelar-3826	98	22	constitution	constitution	NOUN
acarelar-3826	98	23	such	such	ADJ
acarelar-3826	98	24	that	that	SCONJ
acarelar-3826	98	25	the	the	DET
acarelar-3826	98	26	states	state	NOUN
acarelar-3826	98	27	can	can	AUX
acarelar-3826	98	28	not	not	PART
acarelar-3826	98	29	temper	temper	VERB
acarelar-3826	98	30	with	with	ADP
acarelar-3826	98	31	it	it	PRON
acarelar-3826	98	32	.	.	PUNCT
acarelar-3826	99	1	local	local	ADJ
acarelar-3826	99	2	government	government	NOUN
acarelar-3826	99	3	local	local	ADJ
acarelar-3826	99	4	government	government	NOUN
acarelar-3826	99	5	according	accord	VERB
acarelar-3826	99	6	to	to	ADP
acarelar-3826	99	7	section	section	NOUN
acarelar-3826	99	8	328	328	NUM
acarelar-3826	99	9	of	of	ADP
acarelar-3826	99	10	the	the	DET
acarelar-3826	99	11	constitution	constitution	NOUN
acarelar-3826	99	12	of	of	ADP
acarelar-3826	99	13	the	the	DET
acarelar-3826	99	14	federal	federal	PROPN
acarelar-3826	99	15	republic	republic	PROPN
acarelar-3826	99	16	of	of	ADP
acarelar-3826	99	17	nigeria	nigeria	PROPN
acarelar-3826	99	18	1999	1999	NUM
acarelar-3826	99	19	(	(	PUNCT
acarelar-3826	99	20	as	as	SCONJ
acarelar-3826	99	21	amended	amend	VERB
acarelar-3826	99	22	)	)	PUNCT
acarelar-3826	99	23	includes	include	VERB
acarelar-3826	99	24	an	an	DET
acarelar-3826	99	25	area	area	NOUN
acarelar-3826	99	26	council	council	NOUN
acarelar-3826	99	27	.	.	PUNCT
acarelar-3826	100	1	without	without	ADP
acarelar-3826	100	2	doubt	doubt	NOUN
acarelar-3826	100	3	,	,	PUNCT
acarelar-3826	100	4	this	this	DET
acarelar-3826	100	5	constitutional	constitutional	ADJ
acarelar-3826	100	6	definition	definition	NOUN
acarelar-3826	100	7	is	be	AUX
acarelar-3826	100	8	inadequate	inadequate	ADJ
acarelar-3826	100	9	,	,	PUNCT
acarelar-3826	100	10	and	and	CCONJ
acarelar-3826	100	11	so	so	ADV
acarelar-3826	100	12	we	we	PRON
acarelar-3826	100	13	need	need	VERB
acarelar-3826	100	14	to	to	PART
acarelar-3826	100	15	resort	resort	VERB
acarelar-3826	100	16	to	to	ADP
acarelar-3826	100	17	other	other	ADJ
acarelar-3826	100	18	definitions	definition	NOUN
acarelar-3826	100	19	.	.	PUNCT
acarelar-3826	101	1	the	the	DET
acarelar-3826	101	2	black	black	NOUN
acarelar-3826	101	3	’s	’s	PART
acarelar-3826	101	4	law	law	NOUN
acarelar-3826	101	5	dictionary	dictionary	PROPN
acarelar-3826	101	6	defines	define	VERB
acarelar-3826	101	7	local	local	ADJ
acarelar-3826	101	8	government	government	NOUN
acarelar-3826	101	9	as	as	ADP
acarelar-3826	101	10	the	the	DET
acarelar-3826	101	11	government	government	NOUN
acarelar-3826	101	12	of	of	ADP
acarelar-3826	101	13	a	a	DET
acarelar-3826	101	14	particular	particular	ADJ
acarelar-3826	101	15	locality	locality	NOUN
acarelar-3826	101	16	,	,	PUNCT
acarelar-3826	101	17	such	such	ADJ
acarelar-3826	101	18	as	as	ADP
acarelar-3826	101	19	a	a	DET
acarelar-3826	101	20	city	city	NOUN
acarelar-3826	101	21	,	,	PUNCT
acarelar-3826	101	22	country	country	NOUN
acarelar-3826	101	23	or	or	CCONJ
acarelar-3826	101	24	parish	parish	PROPN
acarelar-3826	101	25	;	;	PUNCT
acarelar-3826	101	26	a	a	DET
acarelar-3826	101	27	governing	govern	VERB
acarelar-3826	101	28	body	body	NOUN
acarelar-3826	101	29	at	at	ADP
acarelar-3826	101	30	a	a	DET
acarelar-3826	101	31	lower	low	ADJ
acarelar-3826	101	32	level	level	NOUN
acarelar-3826	101	33	than	than	ADP
acarelar-3826	101	34	the	the	DET
acarelar-3826	101	35	state	state	NOUN
acarelar-3826	101	36	government13	government13	NOUN
acarelar-3826	101	37	.	.	PUNCT
acarelar-3826	102	1	according	accord	VERB
acarelar-3826	102	2	to	to	ADP
acarelar-3826	102	3	akande	akande	PROPN
acarelar-3826	102	4	local	local	ADJ
acarelar-3826	102	5	government	government	NOUN
acarelar-3826	102	6	is	be	AUX
acarelar-3826	102	7	that	that	DET
acarelar-3826	102	8	level	level	NOUN
acarelar-3826	102	9	of	of	ADP
acarelar-3826	102	10	government	government	NOUN
acarelar-3826	102	11	closest	close	ADJ
acarelar-3826	102	12	to	to	ADP
acarelar-3826	102	13	the	the	DET
acarelar-3826	102	14	people	people	NOUN
acarelar-3826	102	15	and	and	CCONJ
acarelar-3826	102	16	it	it	PRON
acarelar-3826	102	17	is	be	AUX
acarelar-3826	102	18	vested	vest	VERB
acarelar-3826	102	19	with	with	ADP
acarelar-3826	102	20	same	same	ADJ
acarelar-3826	102	21	powers	power	NOUN
acarelar-3826	102	22	to	to	PART
acarelar-3826	102	23	exercise	exercise	VERB
acarelar-3826	102	24	control	control	NOUN
acarelar-3826	102	25	over	over	ADP
acarelar-3826	102	26	the	the	DET
acarelar-3826	102	27	affairs	affair	NOUN
acarelar-3826	102	28	of	of	ADP
acarelar-3826	102	29	people	people	NOUN
acarelar-3826	102	30	in	in	ADP
acarelar-3826	102	31	its	its	PRON
acarelar-3826	102	32	domain14	domain14	NOUN
acarelar-3826	102	33	.	.	PUNCT
acarelar-3826	103	1	finances	finance	NOUN
acarelar-3826	103	2	according	accord	VERB
acarelar-3826	103	3	to	to	ADP
acarelar-3826	103	4	corporate	corporate	ADJ
acarelar-3826	103	5	finance	finance	NOUN
acarelar-3826	103	6	institute.com	institute.com	X
acarelar-3826	103	7	finance	finance	NOUN
acarelar-3826	103	8	is	be	AUX
acarelar-3826	103	9	the	the	DET
acarelar-3826	103	10	management	management	NOUN
acarelar-3826	103	11	of	of	ADP
acarelar-3826	103	12	money	money	NOUN
acarelar-3826	103	13	and	and	CCONJ
acarelar-3826	103	14	includes	include	VERB
acarelar-3826	103	15	activities	activity	NOUN
acarelar-3826	103	16	such	such	ADJ
acarelar-3826	103	17	as	as	ADP
acarelar-3826	103	18	investing	investing	NOUN
acarelar-3826	103	19	,	,	PUNCT
acarelar-3826	103	20	borrowing	borrowing	NOUN
acarelar-3826	103	21	,	,	PUNCT
acarelar-3826	103	22	lending	lending	NOUN
acarelar-3826	103	23	,	,	PUNCT
acarelar-3826	103	24	budgeting	budgeting	NOUN
acarelar-3826	103	25	.	.	PUNCT
acarelar-3826	104	1	saving	save	VERB
acarelar-3826	104	2	and	and	CCONJ
acarelar-3826	104	3	transacting15	transacting15	VERB
acarelar-3826	104	4	.	.	PUNCT
acarelar-3826	105	1	britanica.com	britanica.com	X
acarelar-3826	105	2	on	on	ADP
acarelar-3826	105	3	the	the	DET
acarelar-3826	105	4	other	other	ADJ
acarelar-3826	105	5	hand	hand	NOUN
acarelar-3826	105	6	defines	define	VERB
acarelar-3826	105	7	finance	finance	NOUN
acarelar-3826	105	8	as	as	ADP
acarelar-3826	105	9	the	the	DET
acarelar-3826	105	10	process	process	NOUN
acarelar-3826	105	11	of	of	ADP
acarelar-3826	105	12	raising	raise	VERB
acarelar-3826	105	13	funds	fund	NOUN
acarelar-3826	105	14	or	or	CCONJ
acarelar-3826	105	15	capital	capital	NOUN
acarelar-3826	105	16	for	for	ADP
acarelar-3826	105	17	any	any	DET
acarelar-3826	105	18	kind	kind	NOUN
acarelar-3826	105	19	of	of	ADP
acarelar-3826	105	20	expenditure16	expenditure16	NOUN
acarelar-3826	105	21	.	.	PUNCT
acarelar-3826	106	1	in	in	ADP
acarelar-3826	106	2	the	the	DET
acarelar-3826	106	3	context	context	NOUN
acarelar-3826	106	4	of	of	ADP
acarelar-3826	106	5	this	this	DET
acarelar-3826	106	6	paper	paper	NOUN
acarelar-3826	106	7	finances	finance	NOUN
acarelar-3826	106	8	means	mean	VERB
acarelar-3826	106	9	the	the	DET
acarelar-3826	106	10	funds	fund	NOUN
acarelar-3826	106	11	constitutionally	constitutionally	ADV
acarelar-3826	106	12	guaranteed	guarantee	VERB
acarelar-3826	106	13	to	to	ADP
acarelar-3826	106	14	local	local	ADJ
acarelar-3826	106	15	government	government	NOUN
acarelar-3826	106	16	in	in	ADP
acarelar-3826	106	17	nigeria	nigeria	PROPN
acarelar-3826	106	18	.	.	PUNCT
acarelar-3826	107	1	sustainable	sustainable	ADJ
acarelar-3826	107	2	development	development	NOUN
acarelar-3826	107	3	according	accord	VERB
acarelar-3826	107	4	to	to	ADP
acarelar-3826	107	5	britanica.com	britanica.com	X
acarelar-3826	107	6	,	,	PUNCT
acarelar-3826	107	7	sustainable	sustainable	ADJ
acarelar-3826	107	8	development	development	NOUN
acarelar-3826	107	9	is	be	AUX
acarelar-3826	107	10	development	development	NOUN
acarelar-3826	107	11	that	that	PRON
acarelar-3826	107	12	meets	meet	VERB
acarelar-3826	107	13	the	the	DET
acarelar-3826	107	14	needs	need	NOUN
acarelar-3826	107	15	of	of	ADP
acarelar-3826	107	16	the	the	DET
acarelar-3826	107	17	present	present	NOUN
acarelar-3826	107	18	without	without	ADP
acarelar-3826	107	19	compromising	compromise	VERB
acarelar-3826	107	20	the	the	DET
acarelar-3826	107	21	ability	ability	NOUN
acarelar-3826	107	22	of	of	ADP
acarelar-3826	107	23	future	future	ADJ
acarelar-3826	107	24	generation	generation	NOUN
acarelar-3826	107	25	to	to	PART
acarelar-3826	107	26	meet	meet	VERB
acarelar-3826	107	27	their	their	PRON
acarelar-3826	107	28	own	own	ADJ
acarelar-3826	107	29	needs17	needs17	NOUN
acarelar-3826	107	30	.	.	PUNCT
acarelar-3826	108	1	it	it	PRON
acarelar-3826	108	2	is	be	AUX
acarelar-3826	108	3	the	the	DET
acarelar-3826	108	4	quest	quest	NOUN
acarelar-3826	108	5	for	for	ADP
acarelar-3826	108	6	sustainable	sustainable	ADJ
acarelar-3826	108	7	development	development	NOUN
acarelar-3826	108	8	that	that	PRON
acarelar-3826	108	9	the	the	DET
acarelar-3826	108	10	united	united	PROPN
acarelar-3826	108	11	nation	nation	PROPN
acarelar-3826	108	12	has	have	AUX
acarelar-3826	108	13	developed	develop	VERB
acarelar-3826	108	14	the	the	DET
acarelar-3826	108	15	sustainable	sustainable	ADJ
acarelar-3826	108	16	development	development	NOUN
acarelar-3826	108	17	goals	goal	NOUN
acarelar-3826	108	18	(	(	PUNCT
acarelar-3826	108	19	sdg	sdg	NOUN
acarelar-3826	108	20	’	'	PUNCT
acarelar-3826	108	21	s	s	NOUN
acarelar-3826	108	22	)	)	PUNCT
acarelar-3826	108	23	at	at	ADP
acarelar-3826	108	24	the	the	DET
acarelar-3826	108	25	united	united	PROPN
acarelar-3826	108	26	nations	nations	PROPN
acarelar-3826	108	27	conference	conference	NOUN
acarelar-3826	108	28	on	on	ADP
acarelar-3826	108	29	sustainable	sustainable	ADJ
acarelar-3826	108	30	development	development	NOUN
acarelar-3826	108	31	in	in	ADP
acarelar-3826	108	32	rio	rio	PROPN
acarelar-3826	108	33	de	de	PROPN
acarelar-3826	108	34	janeiro	janeiro	PROPN
acarelar-3826	108	35	in	in	ADP
acarelar-3826	108	36	2012	2012	NUM
acarelar-3826	108	37	.	.	PUNCT
acarelar-3826	109	1	the	the	DET
acarelar-3826	109	2	objective	objective	NOUN
acarelar-3826	109	3	was	be	AUX
acarelar-3826	109	4	to	to	PART
acarelar-3826	109	5	produce	produce	VERB
acarelar-3826	109	6	a	a	DET
acarelar-3826	109	7	set	set	NOUN
acarelar-3826	109	8	of	of	ADP
acarelar-3826	109	9	universal	universal	ADJ
acarelar-3826	109	10	goals	goal	NOUN
acarelar-3826	109	11	that	that	PRON
acarelar-3826	109	12	meet	meet	VERB
acarelar-3826	109	13	the	the	DET
acarelar-3826	109	14	urgent	urgent	PROPN
acarelar-3826	109	15	environmental	environmental	ADJ
acarelar-3826	109	16	,	,	PUNCT
acarelar-3826	109	17	political	political	ADJ
acarelar-3826	109	18	and	and	CCONJ
acarelar-3826	109	19	economic	economic	ADJ
acarelar-3826	109	20	challenges	challenge	NOUN
acarelar-3826	109	21	facing	face	VERB
acarelar-3826	109	22	our	our	PRON
acarelar-3826	109	23	world	world	NOUN
acarelar-3826	109	24	.	.	PUNCT
acarelar-3826	110	1	the	the	DET
acarelar-3826	110	2	sdgs	sdgs	ADJ
acarelar-3826	110	3	replace	replace	VERB
acarelar-3826	110	4	the	the	DET
acarelar-3826	110	5	millennium	millennium	NOUN
acarelar-3826	110	6	development	development	NOUN
acarelar-3826	110	7	goals	goal	NOUN
acarelar-3826	110	8	(	(	PUNCT
acarelar-3826	110	9	mdgs	mdgs	NOUN
acarelar-3826	110	10	)	)	PUNCT
acarelar-3826	110	11	,	,	PUNCT
acarelar-3826	110	12	which	which	PRON
acarelar-3826	110	13	started	start	VERB
acarelar-3826	110	14	a	a	DET
acarelar-3826	110	15	global	global	ADJ
acarelar-3826	110	16	effort	effort	NOUN
acarelar-3826	110	17	in	in	ADP
acarelar-3826	110	18	2000	2000	NUM
acarelar-3826	110	19	to	to	PART
acarelar-3826	110	20	tackle	tackle	VERB
acarelar-3826	110	21	the	the	DET
acarelar-3826	110	22	indignity	indignity	NOUN
acarelar-3826	110	23	of	of	ADP
acarelar-3826	110	24	poverty	poverty	NOUN
acarelar-3826	110	25	.	.	PUNCT
acarelar-3826	111	1	the	the	DET
acarelar-3826	111	2	mdgs	mdgs	NOUN
acarelar-3826	111	3	established	establish	VERB
acarelar-3826	111	4	measurable	measurable	NOUN
acarelar-3826	111	5	,	,	PUNCT
acarelar-3826	111	6	universally	universally	ADV
acarelar-3826	111	7	-	-	PUNCT
acarelar-3826	111	8	agreed	agree	VERB
acarelar-3826	111	9	objectives	objective	NOUN
acarelar-3826	111	10	for	for	ADP
acarelar-3826	111	11	tackling	tackle	VERB
acarelar-3826	111	12	extreme	extreme	ADJ
acarelar-3826	111	13	poverty	poverty	NOUN
acarelar-3826	111	14	and	and	CCONJ
acarelar-3826	111	15	hunger	hunger	NOUN
acarelar-3826	111	16	,	,	PUNCT
acarelar-3826	111	17	preventing	prevent	VERB
acarelar-3826	111	18	deadly	deadly	ADJ
acarelar-3826	111	19	diseases	disease	NOUN
acarelar-3826	111	20	,	,	PUNCT
acarelar-3826	111	21	and	and	CCONJ
acarelar-3826	111	22	expanding	expand	VERB
acarelar-3826	111	23	primary	primary	ADJ
acarelar-3826	111	24	education	education	NOUN
acarelar-3826	111	25	to	to	ADP
acarelar-3826	111	26	all	all	DET
acarelar-3826	111	27	children	child	NOUN
acarelar-3826	111	28	,	,	PUNCT
acarelar-3826	111	29	among	among	ADP
acarelar-3826	111	30	other	other	ADJ
acarelar-3826	111	31	development	development	NOUN
acarelar-3826	111	32	priorities18	priorities18	NOUN
acarelar-3826	111	33	.	.	PUNCT
acarelar-3826	112	1	in	in	ADP
acarelar-3826	112	2	the	the	DET
acarelar-3826	112	3	context	context	NOUN
acarelar-3826	112	4	of	of	ADP
acarelar-3826	112	5	this	this	DET
acarelar-3826	112	6	paper	paper	NOUN
acarelar-3826	112	7	for	for	ADP
acarelar-3826	112	8	sustainable	sustainable	ADJ
acarelar-3826	112	9	development	development	NOUN
acarelar-3826	112	10	to	to	PART
acarelar-3826	112	11	occur	occur	VERB
acarelar-3826	112	12	at	at	ADP
acarelar-3826	112	13	the	the	DET
acarelar-3826	112	14	local	local	ADJ
acarelar-3826	112	15	government	government	NOUN
acarelar-3826	112	16	level	level	NOUN
acarelar-3826	112	17	,	,	PUNCT
acarelar-3826	112	18	its	its	PRON
acarelar-3826	112	19	finances	finance	NOUN
acarelar-3826	112	20	should	should	AUX
acarelar-3826	112	21	be	be	AUX
acarelar-3826	112	22	constitutionally	constitutionally	ADV
acarelar-3826	112	23	protected	protect	VERB
acarelar-3826	112	24	.	.	PUNCT
acarelar-3826	113	1	rural	rural	ADJ
acarelar-3826	113	2	areas	area	NOUN
acarelar-3826	113	3	according	accord	VERB
acarelar-3826	113	4	to	to	ADP
acarelar-3826	113	5	the	the	DET
acarelar-3826	113	6	health	health	NOUN
acarelar-3826	113	7	resources	resource	NOUN
acarelar-3826	113	8	and	and	CCONJ
acarelar-3826	113	9	services	service	NOUN
acarelar-3826	113	10	administration	administration	NOUN
acarelar-3826	113	11	of	of	ADP
acarelar-3826	113	12	the	the	DET
acarelar-3826	113	13	united	united	PROPN
acarelar-3826	113	14	states	states	PROPN
acarelar-3826	113	15	department	department	PROPN
acarelar-3826	113	16	of	of	ADP
acarelar-3826	113	17	health	health	PROPN
acarelar-3826	113	18	and	and	CCONJ
acarelar-3826	113	19	human	human	ADJ
acarelar-3826	113	20	services	service	NOUN
acarelar-3826	113	21	defines	define	VERB
acarelar-3826	113	22	the	the	DET
acarelar-3826	113	23	word	word	NOUN
acarelar-3826	113	24	rural	rural	ADJ
acarelar-3826	113	25	as	as	ADP
acarelar-3826	113	26	encompassing	encompass	VERB
acarelar-3826	113	27	all	all	DET
acarelar-3826	113	28	population	population	NOUN
acarelar-3826	113	29	,	,	PUNCT
acarelar-3826	113	30	housing	housing	NOUN
acarelar-3826	113	31	and	and	CCONJ
acarelar-3826	113	32	territory	territory	NOUN
acarelar-3826	113	33	not	not	PART
acarelar-3826	113	34	included	include	VERB
acarelar-3826	113	35	within	within	ADP
acarelar-3826	113	36	an	an	DET
acarelar-3826	113	37	urban	urban	ADJ
acarelar-3826	113	38	area	area	NOUN
acarelar-3826	113	39	mostly	mostly	ADV
acarelar-3826	113	40	characterized	characterize	VERB
acarelar-3826	113	41	by	by	ADP
acarelar-3826	113	42	low	low	ADJ
acarelar-3826	113	43	population	population	NOUN
acarelar-3826	113	44	density	density	NOUN
acarelar-3826	113	45	small	small	ADJ
acarelar-3826	113	46	settlements	settlement	NOUN
acarelar-3826	113	47	;	;	PUNCT
acarelar-3826	113	48	agricultural	agricultural	ADJ
acarelar-3826	113	49	areas	area	NOUN
acarelar-3826	113	50	and	and	CCONJ
acarelar-3826	113	51	forestry19	forestry19	ADJ
acarelar-3826	113	52	.	.	PUNCT
acarelar-3826	114	1	in	in	ADP
acarelar-3826	114	2	the	the	DET
acarelar-3826	114	3	context	context	NOUN
acarelar-3826	114	4	of	of	ADP
acarelar-3826	114	5	this	this	DET
acarelar-3826	114	6	paper	paper	NOUN
acarelar-3826	114	7	,	,	PUNCT
acarelar-3826	114	8	rural	rural	ADJ
acarelar-3826	114	9	areas	area	NOUN
acarelar-3826	114	10	is	be	AUX
acarelar-3826	114	11	where	where	SCONJ
acarelar-3826	114	12	the	the	DET
acarelar-3826	114	13	local	local	ADJ
acarelar-3826	114	14	governments	government	NOUN
acarelar-3826	114	15	are	be	AUX
acarelar-3826	114	16	mostly	mostly	ADV
acarelar-3826	114	17	situated	situate	VERB
acarelar-3826	114	18	with	with	ADP
acarelar-3826	114	19	the	the	DET
acarelar-3826	114	20	exception	exception	NOUN
acarelar-3826	114	21	of	of	ADP
acarelar-3826	114	22	city	city	NOUN
acarelar-3826	114	23	local	local	ADJ
acarelar-3826	114	24	governments	government	NOUN
acarelar-3826	114	25	.	.	PUNCT
acarelar-3826	115	1	for	for	SCONJ
acarelar-3826	115	2	the	the	DET
acarelar-3826	115	3	rural	rural	ADJ
acarelar-3826	115	4	areas	area	NOUN
acarelar-3826	115	5	to	to	PART
acarelar-3826	115	6	be	be	AUX
acarelar-3826	115	7	economically	economically	ADV
acarelar-3826	115	8	developed	develop	VERB
acarelar-3826	115	9	,	,	PUNCT
acarelar-3826	115	10	the	the	DET
acarelar-3826	115	11	finances	finance	NOUN
acarelar-3826	115	12	of	of	ADP
acarelar-3826	115	13	local	local	ADJ
acarelar-3826	115	14	government	government	NOUN
acarelar-3826	115	15	must	must	AUX
acarelar-3826	115	16	be	be	AUX
acarelar-3826	115	17	protected	protect	VERB
acarelar-3826	115	18	through	through	ADP
acarelar-3826	115	19	the	the	DET
acarelar-3826	115	20	constitution	constitution	NOUN
acarelar-3826	115	21	.	.	PUNCT
acarelar-3826	116	1	3	3	X
acarelar-3826	116	2	.	.	X
acarelar-3826	116	3	finances	finance	NOUN
acarelar-3826	116	4	of	of	ADP
acarelar-3826	116	5	local	local	ADJ
acarelar-3826	116	6	government	government	NOUN
acarelar-3826	116	7	under	under	ADP
acarelar-3826	116	8	the	the	DET
acarelar-3826	116	9	constitution	constitution	NOUN
acarelar-3826	116	10	of	of	ADP
acarelar-3826	116	11	the	the	DET
acarelar-3826	116	12	federal	federal	PROPN
acarelar-3826	116	13	republic	republic	PROPN
acarelar-3826	116	14	of	of	ADP
acarelar-3826	116	15	nigeria	nigeria	PROPN
acarelar-3826	116	16	1999	1999	NUM
acarelar-3826	116	17	the	the	DET
acarelar-3826	116	18	constitution	constitution	NOUN
acarelar-3826	116	19	of	of	ADP
acarelar-3826	116	20	the	the	DET
acarelar-3826	116	21	federal	federal	PROPN
acarelar-3826	116	22	republic	republic	PROPN
acarelar-3826	116	23	of	of	ADP
acarelar-3826	116	24	nigeria	nigeria	PROPN
acarelar-3826	116	25	1999	1999	NUM
acarelar-3826	116	26	establishes	establish	VERB
acarelar-3826	116	27	the	the	DET
acarelar-3826	116	28	local	local	ADJ
acarelar-3826	116	29	government	government	NOUN
acarelar-3826	116	30	system	system	NOUN
acarelar-3826	116	31	by	by	ADP
acarelar-3826	116	32	virtue	virtue	NOUN
acarelar-3826	116	33	of	of	ADP
acarelar-3826	116	34	section	section	NOUN
acarelar-3826	116	35	7(1	7(1	NUM
acarelar-3826	116	36	)	)	PUNCT
acarelar-3826	116	37	thereof	thereof	ADV
acarelar-3826	116	38	.	.	PUNCT
acarelar-3826	117	1	it	it	PRON
acarelar-3826	117	2	provides	provide	VERB
acarelar-3826	117	3	thus	thus	ADV
acarelar-3826	117	4	:	:	PUNCT
acarelar-3826	117	5	the	the	DET
acarelar-3826	117	6	system	system	NOUN
acarelar-3826	117	7	of	of	ADP
acarelar-3826	117	8	local	local	ADJ
acarelar-3826	117	9	government	government	NOUN
acarelar-3826	117	10	by	by	ADP
acarelar-3826	117	11	democratically	democratically	ADV
acarelar-3826	117	12	elected	elect	VERB
acarelar-3826	117	13	local	local	ADJ
acarelar-3826	117	14	government	government	NOUN
acarelar-3826	117	15	council	council	NOUN
acarelar-3826	117	16	is	be	AUX
acarelar-3826	117	17	under	under	ADP
acarelar-3826	117	18	this	this	DET
acarelar-3826	117	19	constitution	constitution	NOUN
acarelar-3826	117	20	guaranteed	guarantee	VERB
acarelar-3826	117	21	;	;	PUNCT
acarelar-3826	117	22	and	and	CCONJ
acarelar-3826	117	23	accordingly	accordingly	ADV
acarelar-3826	117	24	the	the	DET
acarelar-3826	117	25	government	government	NOUN
acarelar-3826	117	26	of	of	ADP
acarelar-3826	117	27	every	every	DET
acarelar-3826	117	28	state	state	NOUN
acarelar-3826	117	29	shall	shall	AUX
acarelar-3826	117	30	subject	subject	VERB
acarelar-3826	117	31	to	to	ADP
acarelar-3826	117	32	section	section	NOUN
acarelar-3826	117	33	8	8	NUM
acarelar-3826	117	34	of	of	ADP
acarelar-3826	117	35	this	this	DET
acarelar-3826	117	36	constitution	constitution	NOUN
acarelar-3826	117	37	,	,	PUNCT
acarelar-3826	117	38	ensure	ensure	VERB
acarelar-3826	117	39	their	their	PRON
acarelar-3826	117	40	existence	existence	NOUN
acarelar-3826	117	41	under	under	ADP
acarelar-3826	117	42	a	a	DET
acarelar-3826	117	43	law	law	NOUN
acarelar-3826	117	44	which	which	PRON
acarelar-3826	117	45	provides	provide	VERB
acarelar-3826	117	46	for	for	ADP
acarelar-3826	117	47	the	the	DET
acarelar-3826	117	48	establishment	establishment	NOUN
acarelar-3826	117	49	,	,	PUNCT
acarelar-3826	117	50	structure	structure	NOUN
acarelar-3826	117	51	,	,	PUNCT
acarelar-3826	117	52	composition	composition	NOUN
acarelar-3826	117	53	,	,	PUNCT
acarelar-3826	117	54	finance	finance	NOUN
acarelar-3826	117	55	and	and	CCONJ
acarelar-3826	117	56	function	function	NOUN
acarelar-3826	117	57	of	of	ADP
acarelar-3826	117	58	such	such	ADJ
acarelar-3826	117	59	council20	council20	NOUN
acarelar-3826	117	60	.	.	PUNCT
acarelar-3826	118	1	by	by	ADP
acarelar-3826	118	2	the	the	DET
acarelar-3826	118	3	above	above	ADJ
acarelar-3826	118	4	provisions	provision	NOUN
acarelar-3826	118	5	,	,	PUNCT
acarelar-3826	118	6	states	state	NOUN
acarelar-3826	118	7	are	be	AUX
acarelar-3826	118	8	enjoined	enjoin	VERB
acarelar-3826	118	9	to	to	PART
acarelar-3826	118	10	enact	enact	VERB
acarelar-3826	118	11	laws	law	NOUN
acarelar-3826	118	12	which	which	PRON
acarelar-3826	118	13	shall	shall	AUX
acarelar-3826	118	14	guarantee	guarantee	VERB
acarelar-3826	118	15	the	the	DET
acarelar-3826	118	16	existence	existence	NOUN
acarelar-3826	118	17	of	of	ADP
acarelar-3826	118	18	local	local	ADJ
acarelar-3826	118	19	governments	government	NOUN
acarelar-3826	118	20	and	and	CCONJ
acarelar-3826	118	21	the	the	DET
acarelar-3826	118	22	said	say	VERB
acarelar-3826	118	23	law	law	NOUN
acarelar-3826	118	24	shall	shall	AUX
acarelar-3826	118	25	spell	spell	VERB
acarelar-3826	118	26	out	out	ADP
acarelar-3826	118	27	their	their	PRON
acarelar-3826	118	28	structure	structure	NOUN
acarelar-3826	118	29	,	,	PUNCT
acarelar-3826	118	30	composition	composition	NOUN
acarelar-3826	118	31	,	,	PUNCT
acarelar-3826	118	32	finances	finance	NOUN
acarelar-3826	118	33	and	and	CCONJ
acarelar-3826	118	34	functions	function	NOUN
acarelar-3826	118	35	of	of	ADP
acarelar-3826	118	36	such	such	ADJ
acarelar-3826	118	37	council	council	NOUN
acarelar-3826	118	38	.	.	PUNCT
acarelar-3826	119	1	by	by	ADP
acarelar-3826	119	2	subsection	subsection	NOUN
acarelar-3826	119	3	3	3	NUM
acarelar-3826	119	4	thereof	thereof	ADV
acarelar-3826	119	5	,	,	PUNCT
acarelar-3826	119	6	it	it	PRON
acarelar-3826	119	7	provides	provide	VERB
acarelar-3826	119	8	thus	thus	ADV
acarelar-3826	119	9	:	:	PUNCT
acarelar-3826	119	10	12	12	NUM
acarelar-3826	119	11	garner	garner	NOUN
acarelar-3826	119	12	,	,	PUNCT
acarelar-3826	119	13	(	(	PUNCT
acarelar-3826	119	14	n.11	n.11	NOUN
acarelar-3826	119	15	)	)	PUNCT
acarelar-3826	119	16	p.	p.	NOUN
acarelar-3826	119	17	354	354	NUM
acarelar-3826	119	18	.	.	SYM
acarelar-3826	119	19	13	13	NUM
acarelar-3826	119	20	ibid	ibid	NOUN
acarelar-3826	119	21	,	,	PUNCT
acarelar-3826	119	22	p.	p.	NOUN
acarelar-3826	119	23	764	764	NUM
acarelar-3826	119	24	,	,	PUNCT
acarelar-3826	119	25	1022	1022	NUM
acarelar-3826	119	26	.	.	PUNCT
acarelar-3826	120	1	14	14	NUM
acarelar-3826	120	2	i.f	i.f	PROPN
acarelar-3826	120	3	.	.	PUNCT
acarelar-3826	121	1	akande	akande	PROPN
acarelar-3826	121	2	,	,	PUNCT
acarelar-3826	121	3	local	local	ADJ
acarelar-3826	121	4	government	government	NOUN
acarelar-3826	121	5	law	law	NOUN
acarelar-3826	121	6	and	and	CCONJ
acarelar-3826	121	7	policy	policy	NOUN
acarelar-3826	121	8	in	in	ADP
acarelar-3826	121	9	nigeria	nigeria	PROPN
acarelar-3826	121	10	:	:	PUNCT
acarelar-3826	121	11	cases	case	NOUN
acarelar-3826	121	12	and	and	CCONJ
acarelar-3826	121	13	materials	material	NOUN
acarelar-3826	121	14	(	(	PUNCT
acarelar-3826	121	15	lagos	lago	NOUN
acarelar-3826	121	16	,	,	PUNCT
acarelar-3826	121	17	malthouse	malthouse	PROPN
acarelar-3826	121	18	press	press	PROPN
acarelar-3826	121	19	ltd	ltd	PROPN
acarelar-3826	121	20	,	,	PUNCT
acarelar-3826	121	21	2014	2014	NUM
acarelar-3826	121	22	)	)	PUNCT
acarelar-3826	122	1	p.	p.	NOUN
acarelar-3826	122	2	24	24	NUM
acarelar-3826	122	3	15	15	NUM
acarelar-3826	122	4	see	see	VERB
acarelar-3826	122	5	www.cooperatefinanceinstitute.com	www.cooperatefinanceinstitute.com	X
acarelar-3826	122	6	>	>	X
acarelar-3826	122	7	accessed	access	VERB
acarelar-3826	122	8	on	on	ADP
acarelar-3826	122	9	16/5/21	16/5/21	NUM
acarelar-3826	122	10	16	16	NUM
acarelar-3826	122	11	see	see	NOUN
acarelar-3826	122	12	www.britanica.com	www.britanica.com	X
acarelar-3826	122	13	>	>	X
acarelar-3826	122	14	accessed	access	VERB
acarelar-3826	122	15	on	on	ADP
acarelar-3826	122	16	16/5/21	16/5/21	NUM
acarelar-3826	122	17	17	17	NUM
acarelar-3826	122	18	ibid	ibid	NOUN
acarelar-3826	122	19	.	.	PUNCT
acarelar-3826	123	1	18	18	NUM
acarelar-3826	123	2	united	united	PROPN
acarelar-3826	123	3	nations	nation	NOUN
acarelar-3826	123	4	:	:	PUNCT
acarelar-3826	123	5	https://www.undp.org/sdg-accelerator/background-goals	https://www.undp.org/sdg-accelerator/background-goal	NOUN
acarelar-3826	123	6	accessed	access	VERB
acarelar-3826	123	7	on	on	ADP
acarelar-3826	123	8	16th	16th	ADJ
acarelar-3826	123	9	may	may	AUX
acarelar-3826	123	10	2023	2023	NUM
acarelar-3826	123	11	19	19	NUM
acarelar-3826	123	12	see	see	VERB
acarelar-3826	123	13	www.hrsa.gov	www.hrsa.gov	PROPN
acarelar-3826	123	14	>	>	PUNCT
acarelar-3826	123	15	accessed	access	VERB
acarelar-3826	123	16	on	on	ADP
acarelar-3826	123	17	16/5/21	16/5/21	NUM
acarelar-3826	123	18	20	20	NUM
acarelar-3826	123	19	section	section	NOUN
acarelar-3826	123	20	7(1	7(1	NUM
acarelar-3826	123	21	)	)	PUNCT
acarelar-3826	123	22	constitution	constitution	NOUN
acarelar-3826	123	23	of	of	ADP
acarelar-3826	123	24	the	the	DET
acarelar-3826	123	25	federal	federal	PROPN
acarelar-3826	123	26	republic	republic	PROPN
acarelar-3826	123	27	of	of	ADP
acarelar-3826	123	28	nigeria	nigeria	PROPN
acarelar-3826	123	29	,	,	PUNCT
acarelar-3826	123	30	1999	1999	NUM
acarelar-3826	123	31	.	.	PUNCT
acarelar-3826	123	32	http://www.cooperatefinanceinstitute.com/	http://www.cooperatefinanceinstitute.com/	PROPN
acarelar-3826	123	33	http://www.britanica.com/	http://www.britanica.com/	PROPN
acarelar-3826	123	34	http://www.hrsa.gov/	http://www.hrsa.gov/	ADJ
acarelar-3826	123	35	african	african	ADJ
acarelar-3826	123	36	customary	customary	ADJ
acarelar-3826	123	37	and	and	CCONJ
acarelar-3826	123	38	religious	religious	ADJ
acarelar-3826	123	39	law	law	NOUN
acarelar-3826	123	40	review	review	NOUN
acarelar-3826	123	41	(	(	PUNCT
acarelar-3826	123	42	acarelar	acarelar	ADJ
acarelar-3826	123	43	)	)	PUNCT
acarelar-3826	123	44	4	4	NUM
acarelar-3826	123	45	(	(	PUNCT
acarelar-3826	123	46	2023	2023	NUM
acarelar-3826	123	47	)	)	PUNCT
acarelar-3826	123	48	82	82	NUM
acarelar-3826	123	49	it	it	PRON
acarelar-3826	123	50	shall	shall	AUX
acarelar-3826	123	51	be	be	AUX
acarelar-3826	123	52	the	the	DET
acarelar-3826	123	53	duty	duty	NOUN
acarelar-3826	123	54	of	of	ADP
acarelar-3826	123	55	a	a	DET
acarelar-3826	123	56	local	local	ADJ
acarelar-3826	123	57	government	government	NOUN
acarelar-3826	123	58	council	council	NOUN
acarelar-3826	123	59	within	within	ADP
acarelar-3826	123	60	the	the	DET
acarelar-3826	123	61	state	state	NOUN
acarelar-3826	123	62	to	to	PART
acarelar-3826	123	63	participate	participate	VERB
acarelar-3826	123	64	in	in	ADP
acarelar-3826	123	65	economic	economic	ADJ
acarelar-3826	123	66	planning	planning	NOUN
acarelar-3826	123	67	and	and	CCONJ
acarelar-3826	123	68	development	development	NOUN
acarelar-3826	123	69	of	of	ADP
acarelar-3826	123	70	the	the	DET
acarelar-3826	123	71	areas	area	NOUN
acarelar-3826	123	72	referred	refer	VERB
acarelar-3826	123	73	to	to	ADP
acarelar-3826	123	74	in	in	ADP
acarelar-3826	123	75	subsection	subsection	NOUN
acarelar-3826	123	76	(	(	PUNCT
acarelar-3826	123	77	2	2	NUM
acarelar-3826	123	78	)	)	PUNCT
acarelar-3826	123	79	of	of	ADP
acarelar-3826	123	80	this	this	DET
acarelar-3826	123	81	section	section	NOUN
acarelar-3826	123	82	and	and	CCONJ
acarelar-3826	123	83	to	to	ADP
acarelar-3826	123	84	this	this	DET
acarelar-3826	123	85	end	end	NOUN
acarelar-3826	123	86	an	an	DET
acarelar-3826	123	87	economic	economic	ADJ
acarelar-3826	123	88	planning	planning	NOUN
acarelar-3826	123	89	board	board	NOUN
acarelar-3826	123	90	shall	shall	AUX
acarelar-3826	123	91	be	be	AUX
acarelar-3826	123	92	established	establish	VERB
acarelar-3826	123	93	by	by	ADP
acarelar-3826	123	94	a	a	DET
acarelar-3826	123	95	law	law	NOUN
acarelar-3826	123	96	enacted	enact	VERB
acarelar-3826	123	97	by	by	ADP
acarelar-3826	123	98	the	the	DET
acarelar-3826	123	99	house	house	PROPN
acarelar-3826	123	100	of	of	ADP
acarelar-3826	123	101	assembly	assembly	NOUN
acarelar-3826	123	102	of	of	ADP
acarelar-3826	123	103	the	the	DET
acarelar-3826	123	104	state	state	NOUN
acarelar-3826	123	105	.	.	PUNCT
acarelar-3826	124	1	for	for	ADP
acarelar-3826	124	2	its	its	PRON
acarelar-3826	124	3	function	function	NOUN
acarelar-3826	124	4	section	section	NOUN
acarelar-3826	124	5	7	7	NUM
acarelar-3826	124	6	(	(	PUNCT
acarelar-3826	124	7	5	5	NUM
acarelar-3826	124	8	)	)	PUNCT
acarelar-3826	124	9	,	,	PUNCT
acarelar-3826	124	10	provides	provide	VERB
acarelar-3826	124	11	that	that	SCONJ
acarelar-3826	124	12	emphatically	emphatically	ADV
acarelar-3826	124	13	as	as	SCONJ
acarelar-3826	124	14	follows:‘the	follows:‘the	DET
acarelar-3826	124	15	functions	function	NOUN
acarelar-3826	124	16	to	to	PART
acarelar-3826	124	17	be	be	AUX
acarelar-3826	124	18	conferred	confer	VERB
acarelar-3826	124	19	by	by	ADP
acarelar-3826	124	20	law	law	NOUN
acarelar-3826	124	21	upon	upon	SCONJ
acarelar-3826	124	22	local	local	ADJ
acarelar-3826	124	23	government	government	NOUN
acarelar-3826	124	24	council	council	NOUN
acarelar-3826	124	25	shall	shall	AUX
acarelar-3826	124	26	include	include	VERB
acarelar-3826	124	27	those	those	PRON
acarelar-3826	124	28	set	set	VERB
acarelar-3826	124	29	out	out	ADP
acarelar-3826	124	30	in	in	ADP
acarelar-3826	124	31	the	the	DET
acarelar-3826	124	32	fourth	fourth	ADJ
acarelar-3826	124	33	schedule	schedule	NOUN
acarelar-3826	124	34	to	to	ADP
acarelar-3826	124	35	this	this	DET
acarelar-3826	124	36	constitution	constitution	NOUN
acarelar-3826	124	37	.	.	PUNCT
acarelar-3826	125	1	the	the	DET
acarelar-3826	125	2	fourth	fourth	ADJ
acarelar-3826	125	3	schedule	schedule	NOUN
acarelar-3826	125	4	to	to	ADP
acarelar-3826	125	5	the	the	DET
acarelar-3826	125	6	1999	1999	NUM
acarelar-3826	125	7	constitution	constitution	NOUN
acarelar-3826	125	8	enumerated	enumerate	VERB
acarelar-3826	125	9	the	the	DET
acarelar-3826	125	10	following	follow	VERB
acarelar-3826	125	11	functions	function	NOUN
acarelar-3826	125	12	to	to	ADP
acarelar-3826	125	13	local	local	ADJ
acarelar-3826	125	14	governments	government	NOUN
acarelar-3826	125	15	.	.	PUNCT
acarelar-3826	126	1	1	1	X
acarelar-3826	126	2	.	.	X
acarelar-3826	126	3	the	the	DET
acarelar-3826	126	4	main	main	ADJ
acarelar-3826	126	5	functions	function	NOUN
acarelar-3826	126	6	of	of	ADP
acarelar-3826	126	7	a	a	DET
acarelar-3826	126	8	local	local	ADJ
acarelar-3826	126	9	government	government	NOUN
acarelar-3826	126	10	council	council	NOUN
acarelar-3826	126	11	are	be	AUX
acarelar-3826	126	12	as	as	SCONJ
acarelar-3826	126	13	follows	follow	VERB
acarelar-3826	126	14	:	:	PUNCT
acarelar-3826	126	15	a.	a.	NOUN
acarelar-3826	126	16	the	the	DET
acarelar-3826	126	17	consideration	consideration	NOUN
acarelar-3826	126	18	and	and	CCONJ
acarelar-3826	126	19	the	the	DET
acarelar-3826	126	20	making	making	NOUN
acarelar-3826	126	21	of	of	ADP
acarelar-3826	126	22	recommendations	recommendation	NOUN
acarelar-3826	126	23	to	to	ADP
acarelar-3826	126	24	a	a	DET
acarelar-3826	126	25	state	state	NOUN
acarelar-3826	126	26	commission	commission	NOUN
acarelar-3826	126	27	on	on	ADP
acarelar-3826	126	28	economic	economic	ADJ
acarelar-3826	126	29	planning	planning	NOUN
acarelar-3826	126	30	or	or	CCONJ
acarelar-3826	126	31	any	any	DET
acarelar-3826	126	32	similar	similar	ADJ
acarelar-3826	126	33	body	body	NOUN
acarelar-3826	126	34	on	on	ADP
acarelar-3826	126	35	i.	i.	PROPN
acarelar-3826	126	36	the	the	DET
acarelar-3826	126	37	economic	economic	ADJ
acarelar-3826	126	38	development	development	NOUN
acarelar-3826	126	39	of	of	ADP
acarelar-3826	126	40	the	the	DET
acarelar-3826	126	41	state	state	NOUN
acarelar-3826	126	42	,	,	PUNCT
acarelar-3826	126	43	particularly	particularly	ADV
acarelar-3826	126	44	in	in	ADP
acarelar-3826	126	45	so	so	ADV
acarelar-3826	126	46	far	far	ADV
acarelar-3826	126	47	as	as	SCONJ
acarelar-3826	126	48	the	the	DET
acarelar-3826	126	49	areas	area	NOUN
acarelar-3826	126	50	of	of	ADP
acarelar-3826	126	51	authority	authority	NOUN
acarelar-3826	126	52	of	of	ADP
acarelar-3826	126	53	the	the	DET
acarelar-3826	126	54	council	council	NOUN
acarelar-3826	126	55	and	and	CCONJ
acarelar-3826	126	56	of	of	ADP
acarelar-3826	126	57	the	the	DET
acarelar-3826	126	58	state	state	NOUN
acarelar-3826	126	59	are	be	AUX
acarelar-3826	126	60	affected	affect	VERB
acarelar-3826	126	61	,	,	PUNCT
acarelar-3826	126	62	and	and	CCONJ
acarelar-3826	126	63	ii	ii	X
acarelar-3826	126	64	.	.	PUNCT
acarelar-3826	127	1	proposals	proposal	NOUN
acarelar-3826	127	2	made	make	VERB
acarelar-3826	127	3	by	by	ADP
acarelar-3826	127	4	the	the	DET
acarelar-3826	127	5	said	say	VERB
acarelar-3826	127	6	commission	commission	NOUN
acarelar-3826	127	7	or	or	CCONJ
acarelar-3826	127	8	body	body	NOUN
acarelar-3826	127	9	;	;	PUNCT
acarelar-3826	127	10	b.	b.	PROPN
acarelar-3826	127	11	collection	collection	NOUN
acarelar-3826	127	12	of	of	ADP
acarelar-3826	127	13	rates	rate	NOUN
acarelar-3826	127	14	,	,	PUNCT
acarelar-3826	127	15	radio	radio	NOUN
acarelar-3826	127	16	and	and	CCONJ
acarelar-3826	127	17	television	television	NOUN
acarelar-3826	127	18	licenses	license	NOUN
acarelar-3826	127	19	;	;	PUNCT
acarelar-3826	127	20	c.	c.	NOUN
acarelar-3826	127	21	establishment	establishment	NOUN
acarelar-3826	127	22	and	and	CCONJ
acarelar-3826	127	23	maintenance	maintenance	NOUN
acarelar-3826	127	24	of	of	ADP
acarelar-3826	127	25	cemeteries	cemetery	NOUN
acarelar-3826	127	26	,	,	PUNCT
acarelar-3826	127	27	burial	burial	NOUN
acarelar-3826	127	28	ground	ground	NOUN
acarelar-3826	127	29	and	and	CCONJ
acarelar-3826	127	30	homes	home	NOUN
acarelar-3826	127	31	for	for	ADP
acarelar-3826	127	32	the	the	DET
acarelar-3826	127	33	destitute	destitute	ADJ
acarelar-3826	127	34	or	or	CCONJ
acarelar-3826	127	35	infirm	infirm	ADJ
acarelar-3826	127	36	;	;	PUNCT
acarelar-3826	127	37	d.	d.	PROPN
acarelar-3826	127	38	licensing	licensing	NOUN
acarelar-3826	127	39	of	of	ADP
acarelar-3826	127	40	bicycles	bicycle	NOUN
acarelar-3826	127	41	,	,	PUNCT
acarelar-3826	127	42	trucks	truck	NOUN
acarelar-3826	127	43	(	(	PUNCT
acarelar-3826	127	44	other	other	ADJ
acarelar-3826	127	45	than	than	ADP
acarelar-3826	127	46	mechanically	mechanically	ADV
acarelar-3826	127	47	propelled	propel	VERB
acarelar-3826	127	48	trucks	truck	NOUN
acarelar-3826	127	49	,	,	PUNCT
acarelar-3826	127	50	canoes	canoe	NOUN
acarelar-3826	127	51	,	,	PUNCT
acarelar-3826	127	52	wheel	wheel	NOUN
acarelar-3826	127	53	barrows	barrow	NOUN
acarelar-3826	127	54	and	and	CCONJ
acarelar-3826	127	55	carts	cart	NOUN
acarelar-3826	127	56	;	;	PUNCT
acarelar-3826	127	57	e.	e.	PROPN
acarelar-3826	127	58	establishment	establishment	PROPN
acarelar-3826	127	59	,	,	PUNCT
acarelar-3826	127	60	maintenance	maintenance	NOUN
acarelar-3826	127	61	and	and	CCONJ
acarelar-3826	127	62	regulation	regulation	NOUN
acarelar-3826	127	63	of	of	ADP
acarelar-3826	127	64	slaughter	slaughter	NOUN
acarelar-3826	127	65	houses	house	NOUN
acarelar-3826	127	66	,	,	PUNCT
acarelar-3826	127	67	slaughter	slaughter	NOUN
acarelar-3826	127	68	slabs	slab	NOUN
acarelar-3826	127	69	,	,	PUNCT
acarelar-3826	127	70	markets	market	NOUN
acarelar-3826	127	71	,	,	PUNCT
acarelar-3826	127	72	motor	motor	NOUN
acarelar-3826	127	73	parks	park	NOUN
acarelar-3826	127	74	and	and	CCONJ
acarelar-3826	127	75	public	public	ADJ
acarelar-3826	127	76	convenience	convenience	NOUN
acarelar-3826	127	77	;	;	PUNCT
acarelar-3826	127	78	f.	f.	PROPN
acarelar-3826	127	79	construction	construction	NOUN
acarelar-3826	127	80	and	and	CCONJ
acarelar-3826	127	81	maintenance	maintenance	NOUN
acarelar-3826	127	82	of	of	ADP
acarelar-3826	127	83	roads	road	NOUN
acarelar-3826	127	84	,	,	PUNCT
acarelar-3826	127	85	streets	street	NOUN
acarelar-3826	127	86	,	,	PUNCT
acarelar-3826	127	87	street	street	NOUN
acarelar-3826	127	88	lightings	lighting	NOUN
acarelar-3826	127	89	,	,	PUNCT
acarelar-3826	127	90	drains	drain	NOUN
acarelar-3826	127	91	and	and	CCONJ
acarelar-3826	127	92	other	other	ADJ
acarelar-3826	127	93	public	public	ADJ
acarelar-3826	127	94	highways	highway	NOUN
acarelar-3826	127	95	,	,	PUNCT
acarelar-3826	127	96	parks	park	NOUN
acarelar-3826	127	97	,	,	PUNCT
acarelar-3826	127	98	gardens	garden	NOUN
acarelar-3826	127	99	,	,	PUNCT
acarelar-3826	127	100	open	open	ADJ
acarelar-3826	127	101	spaces	space	NOUN
acarelar-3826	127	102	,	,	PUNCT
acarelar-3826	127	103	or	or	CCONJ
acarelar-3826	127	104	such	such	ADJ
acarelar-3826	127	105	facilities	facility	NOUN
acarelar-3826	127	106	as	as	SCONJ
acarelar-3826	127	107	may	may	AUX
acarelar-3826	127	108	be	be	AUX
acarelar-3826	127	109	prescribed	prescribe	VERB
acarelar-3826	127	110	from	from	ADP
acarelar-3826	127	111	time	time	NOUN
acarelar-3826	127	112	to	to	ADP
acarelar-3826	127	113	time	time	NOUN
acarelar-3826	127	114	by	by	ADP
acarelar-3826	127	115	the	the	DET
acarelar-3826	127	116	house	house	PROPN
acarelar-3826	127	117	of	of	ADP
acarelar-3826	127	118	assembly	assembly	NOUN
acarelar-3826	127	119	of	of	ADP
acarelar-3826	127	120	a	a	DET
acarelar-3826	127	121	state	state	NOUN
acarelar-3826	127	122	;	;	PUNCT
acarelar-3826	127	123	g.	g.	PROPN
acarelar-3826	127	124	naming	naming	NOUN
acarelar-3826	127	125	of	of	ADP
acarelar-3826	127	126	roads	road	NOUN
acarelar-3826	127	127	and	and	CCONJ
acarelar-3826	127	128	streets	street	NOUN
acarelar-3826	127	129	and	and	CCONJ
acarelar-3826	127	130	numbering	numbering	NOUN
acarelar-3826	127	131	of	of	ADP
acarelar-3826	127	132	houses	house	NOUN
acarelar-3826	127	133	;	;	PUNCT
acarelar-3826	127	134	h.	h.	NOUN
acarelar-3826	127	135	provision	provision	NOUN
acarelar-3826	127	136	and	and	CCONJ
acarelar-3826	127	137	maintenance	maintenance	NOUN
acarelar-3826	127	138	of	of	ADP
acarelar-3826	127	139	public	public	ADJ
acarelar-3826	127	140	conveniences	convenience	NOUN
acarelar-3826	127	141	,	,	PUNCT
acarelar-3826	127	142	sewage	sewage	NOUN
acarelar-3826	127	143	and	and	CCONJ
acarelar-3826	127	144	refuse	refuse	VERB
acarelar-3826	127	145	disposal	disposal	NOUN
acarelar-3826	127	146	;	;	PUNCT
acarelar-3826	127	147	i.	i.	NOUN
acarelar-3826	127	148	registration	registration	NOUN
acarelar-3826	127	149	of	of	ADP
acarelar-3826	127	150	all	all	DET
acarelar-3826	127	151	births	birth	NOUN
acarelar-3826	127	152	,	,	PUNCT
acarelar-3826	127	153	death	death	NOUN
acarelar-3826	127	154	and	and	CCONJ
acarelar-3826	127	155	marriages	marriage	NOUN
acarelar-3826	127	156	;	;	PUNCT
acarelar-3826	127	157	j.	j.	PROPN
acarelar-3826	127	158	assessment	assessment	NOUN
acarelar-3826	127	159	of	of	ADP
acarelar-3826	127	160	privately	privately	ADV
acarelar-3826	127	161	owned	own	VERB
acarelar-3826	127	162	houses	house	NOUN
acarelar-3826	127	163	or	or	CCONJ
acarelar-3826	127	164	tenements	tenement	NOUN
acarelar-3826	127	165	for	for	ADP
acarelar-3826	127	166	the	the	DET
acarelar-3826	127	167	purpose	purpose	NOUN
acarelar-3826	127	168	of	of	ADP
acarelar-3826	127	169	levying	levy	VERB
acarelar-3826	127	170	such	such	ADJ
acarelar-3826	127	171	rates	rate	NOUN
acarelar-3826	127	172	as	as	SCONJ
acarelar-3826	127	173	may	may	AUX
acarelar-3826	127	174	be	be	AUX
acarelar-3826	127	175	prescribed	prescribe	VERB
acarelar-3826	127	176	by	by	ADP
acarelar-3826	127	177	the	the	DET
acarelar-3826	127	178	houses	house	NOUN
acarelar-3826	127	179	of	of	ADP
acarelar-3826	127	180	assembly	assembly	NOUN
acarelar-3826	127	181	of	of	ADP
acarelar-3826	127	182	a	a	DET
acarelar-3826	127	183	state	state	NOUN
acarelar-3826	127	184	;	;	PUNCT
acarelar-3826	127	185	and	and	CCONJ
acarelar-3826	127	186	k.	k.	PROPN
acarelar-3826	127	187	control	control	PROPN
acarelar-3826	127	188	and	and	CCONJ
acarelar-3826	127	189	regulation	regulation	NOUN
acarelar-3826	127	190	of	of	ADP
acarelar-3826	127	191	–	–	PUNCT
acarelar-3826	127	192	i.	i.	NOUN
acarelar-3826	127	193	out	out	ADJ
acarelar-3826	127	194	-	-	PUNCT
acarelar-3826	127	195	door	door	NOUN
acarelar-3826	127	196	advertising	advertising	NOUN
acarelar-3826	127	197	and	and	CCONJ
acarelar-3826	127	198	hoarding	hoarding	NOUN
acarelar-3826	127	199	.	.	PUNCT
acarelar-3826	128	1	ii	ii	PROPN
acarelar-3826	128	2	.	.	PROPN
acarelar-3826	128	3	movement	movement	NOUN
acarelar-3826	128	4	and	and	CCONJ
acarelar-3826	128	5	keeping	keeping	NOUN
acarelar-3826	128	6	of	of	ADP
acarelar-3826	128	7	pets	pet	NOUN
acarelar-3826	128	8	of	of	ADP
acarelar-3826	128	9	all	all	DET
acarelar-3826	128	10	description	description	NOUN
acarelar-3826	128	11	.	.	PUNCT
acarelar-3826	129	1	iii	iii	X
acarelar-3826	129	2	.	.	PUNCT
acarelar-3826	129	3	shops	shop	NOUN
acarelar-3826	129	4	and	and	CCONJ
acarelar-3826	129	5	kiosks	kiosk	NOUN
acarelar-3826	129	6	,	,	PUNCT
acarelar-3826	129	7	iv	iv	X
acarelar-3826	129	8	.	.	PUNCT
acarelar-3826	129	9	restaurants	restaurant	NOUN
acarelar-3826	129	10	,	,	PUNCT
acarelar-3826	129	11	bakeries	bakery	NOUN
acarelar-3826	129	12	and	and	CCONJ
acarelar-3826	129	13	other	other	ADJ
acarelar-3826	129	14	places	place	NOUN
acarelar-3826	129	15	for	for	ADP
acarelar-3826	129	16	sale	sale	NOUN
acarelar-3826	129	17	of	of	ADP
acarelar-3826	129	18	food	food	NOUN
acarelar-3826	129	19	to	to	ADP
acarelar-3826	129	20	the	the	DET
acarelar-3826	129	21	public	public	NOUN
acarelar-3826	129	22	,	,	PUNCT
acarelar-3826	129	23	v.	v.	PROPN
acarelar-3826	129	24	laundries	laundry	NOUN
acarelar-3826	129	25	,	,	PUNCT
acarelar-3826	129	26	and	and	CCONJ
acarelar-3826	129	27	vi	vi	NOUN
acarelar-3826	129	28	.	.	NOUN
acarelar-3826	129	29	licensing	licensing	NOUN
acarelar-3826	129	30	,	,	PUNCT
acarelar-3826	129	31	regulation	regulation	NOUN
acarelar-3826	129	32	and	and	CCONJ
acarelar-3826	129	33	control	control	NOUN
acarelar-3826	129	34	of	of	ADP
acarelar-3826	129	35	the	the	DET
acarelar-3826	129	36	sale	sale	NOUN
acarelar-3826	129	37	of	of	ADP
acarelar-3826	129	38	liquor	liquor	NOUN
acarelar-3826	129	39	.	.	PUNCT
acarelar-3826	130	1	2	2	X
acarelar-3826	130	2	.	.	X
acarelar-3826	130	3	the	the	DET
acarelar-3826	130	4	functions	function	NOUN
acarelar-3826	130	5	of	of	ADP
acarelar-3826	130	6	a	a	DET
acarelar-3826	130	7	local	local	ADJ
acarelar-3826	130	8	government	government	NOUN
acarelar-3826	130	9	council	council	NOUN
acarelar-3826	130	10	shall	shall	AUX
acarelar-3826	130	11	include	include	VERB
acarelar-3826	130	12	participation	participation	NOUN
acarelar-3826	130	13	of	of	ADP
acarelar-3826	130	14	such	such	ADJ
acarelar-3826	130	15	council	council	NOUN
acarelar-3826	130	16	on	on	ADP
acarelar-3826	130	17	the	the	DET
acarelar-3826	130	18	government	government	NOUN
acarelar-3826	130	19	of	of	ADP
acarelar-3826	130	20	a	a	DET
acarelar-3826	130	21	state	state	NOUN
acarelar-3826	130	22	in	in	ADP
acarelar-3826	130	23	respect	respect	NOUN
acarelar-3826	130	24	of	of	ADP
acarelar-3826	130	25	the	the	DET
acarelar-3826	130	26	following	follow	VERB
acarelar-3826	130	27	matters	matter	NOUN
acarelar-3826	130	28	–	–	PUNCT
acarelar-3826	130	29	a.	a.	NOUN
acarelar-3826	130	30	the	the	DET
acarelar-3826	130	31	provision	provision	NOUN
acarelar-3826	130	32	and	and	CCONJ
acarelar-3826	130	33	maintenance	maintenance	NOUN
acarelar-3826	130	34	of	of	ADP
acarelar-3826	130	35	primary	primary	ADJ
acarelar-3826	130	36	,	,	PUNCT
acarelar-3826	130	37	adult	adult	NOUN
acarelar-3826	130	38	and	and	CCONJ
acarelar-3826	130	39	vocational	vocational	ADJ
acarelar-3826	130	40	education	education	NOUN
acarelar-3826	130	41	;	;	PUNCT
acarelar-3826	130	42	b.	b.	PROPN
acarelar-3826	130	43	the	the	DET
acarelar-3826	130	44	development	development	NOUN
acarelar-3826	130	45	of	of	ADP
acarelar-3826	130	46	agriculture	agriculture	NOUN
acarelar-3826	130	47	and	and	CCONJ
acarelar-3826	130	48	natural	natural	ADJ
acarelar-3826	130	49	resources	resource	NOUN
acarelar-3826	130	50	,	,	PUNCT
acarelar-3826	130	51	other	other	ADJ
acarelar-3826	130	52	than	than	ADP
acarelar-3826	130	53	the	the	DET
acarelar-3826	130	54	exploitation	exploitation	NOUN
acarelar-3826	130	55	of	of	ADP
acarelar-3826	130	56	minerals	mineral	NOUN
acarelar-3826	130	57	;	;	PUNCT
acarelar-3826	130	58	c.	c.	NOUN
acarelar-3826	130	59	the	the	DET
acarelar-3826	130	60	provision	provision	NOUN
acarelar-3826	130	61	and	and	CCONJ
acarelar-3826	130	62	maintenance	maintenance	NOUN
acarelar-3826	130	63	of	of	ADP
acarelar-3826	130	64	health	health	NOUN
acarelar-3826	130	65	services	service	NOUN
acarelar-3826	130	66	;	;	PUNCT
acarelar-3826	130	67	and	and	CCONJ
acarelar-3826	130	68	d.	d.	PROPN
acarelar-3826	130	69	such	such	ADJ
acarelar-3826	130	70	other	other	ADJ
acarelar-3826	130	71	functions	function	NOUN
acarelar-3826	130	72	as	as	SCONJ
acarelar-3826	130	73	may	may	AUX
acarelar-3826	130	74	be	be	AUX
acarelar-3826	130	75	conferred	confer	VERB
acarelar-3826	130	76	on	on	ADP
acarelar-3826	130	77	a	a	DET
acarelar-3826	130	78	local	local	ADJ
acarelar-3826	130	79	government	government	NOUN
acarelar-3826	130	80	council	council	NOUN
acarelar-3826	130	81	by	by	ADP
acarelar-3826	130	82	the	the	DET
acarelar-3826	130	83	house	house	PROPN
acarelar-3826	130	84	of	of	ADP
acarelar-3826	130	85	assembly	assembly	NOUN
acarelar-3826	130	86	of	of	ADP
acarelar-3826	130	87	the	the	DET
acarelar-3826	130	88	state	state	NOUN
acarelar-3826	130	89	.	.	PUNCT
acarelar-3826	131	1	in	in	ADP
acarelar-3826	131	2	order	order	NOUN
acarelar-3826	131	3	to	to	PART
acarelar-3826	131	4	function	function	VERB
acarelar-3826	131	5	effectively	effectively	ADV
acarelar-3826	131	6	,	,	PUNCT
acarelar-3826	131	7	the	the	DET
acarelar-3826	131	8	1999	1999	NUM
acarelar-3826	131	9	constitution	constitution	NOUN
acarelar-3826	131	10	provided	provide	VERB
acarelar-3826	131	11	for	for	ADP
acarelar-3826	131	12	finances	finance	NOUN
acarelar-3826	131	13	for	for	ADP
acarelar-3826	131	14	local	local	ADJ
acarelar-3826	131	15	governments	government	NOUN
acarelar-3826	131	16	.	.	PUNCT
acarelar-3826	132	1	firstly	firstly	ADV
acarelar-3826	132	2	,	,	PUNCT
acarelar-3826	132	3	section	section	NOUN
acarelar-3826	132	4	7	7	NUM
acarelar-3826	132	5	(	(	PUNCT
acarelar-3826	132	6	6	6	NUM
acarelar-3826	132	7	)	)	PUNCT
acarelar-3826	132	8	of	of	ADP
acarelar-3826	132	9	the	the	DET
acarelar-3826	132	10	1999	1999	NUM
acarelar-3826	132	11	constitution	constitution	NOUN
acarelar-3826	132	12	provides	provide	VERB
acarelar-3826	132	13	as	as	SCONJ
acarelar-3826	132	14	follows	follow	VERB
acarelar-3826	132	15	:	:	PUNCT
acarelar-3826	132	16	“	"	PUNCT
acarelar-3826	132	17	subject	subject	ADJ
acarelar-3826	132	18	to	to	ADP
acarelar-3826	132	19	the	the	DET
acarelar-3826	132	20	provisions	provision	NOUN
acarelar-3826	132	21	of	of	ADP
acarelar-3826	132	22	this	this	DET
acarelar-3826	132	23	constitution	constitution	NOUN
acarelar-3826	132	24	a.	a.	NOUN
acarelar-3826	132	25	the	the	DET
acarelar-3826	132	26	national	national	PROPN
acarelar-3826	132	27	assembly	assembly	PROPN
acarelar-3826	132	28	shall	shall	AUX
acarelar-3826	132	29	make	make	VERB
acarelar-3826	132	30	provisions	provision	NOUN
acarelar-3826	132	31	for	for	ADP
acarelar-3826	132	32	statutory	statutory	ADJ
acarelar-3826	132	33	allocation	allocation	NOUN
acarelar-3826	132	34	of	of	ADP
acarelar-3826	132	35	public	public	ADJ
acarelar-3826	132	36	revenue	revenue	NOUN
acarelar-3826	132	37	to	to	ADP
acarelar-3826	132	38	local	local	ADJ
acarelar-3826	132	39	government	government	NOUN
acarelar-3826	132	40	council	council	NOUN
acarelar-3826	132	41	in	in	ADP
acarelar-3826	132	42	the	the	DET
acarelar-3826	132	43	federation	federation	NOUN
acarelar-3826	132	44	;	;	PUNCT
acarelar-3826	132	45	and	and	CCONJ
acarelar-3826	132	46	b.	b.	VERB
acarelar-3826	132	47	the	the	DET
acarelar-3826	132	48	house	house	PROPN
acarelar-3826	132	49	of	of	ADP
acarelar-3826	132	50	assembly	assembly	NOUN
acarelar-3826	132	51	of	of	ADP
acarelar-3826	132	52	a	a	DET
acarelar-3826	132	53	state	state	NOUN
acarelar-3826	132	54	shall	shall	AUX
acarelar-3826	132	55	make	make	VERB
acarelar-3826	132	56	provisions	provision	NOUN
acarelar-3826	132	57	for	for	ADP
acarelar-3826	132	58	statutory	statutory	ADJ
acarelar-3826	132	59	allocation	allocation	NOUN
acarelar-3826	132	60	of	of	ADP
acarelar-3826	132	61	public	public	ADJ
acarelar-3826	132	62	revenue	revenue	NOUN
acarelar-3826	132	63	to	to	ADP
acarelar-3826	132	64	local	local	ADJ
acarelar-3826	132	65	government	government	NOUN
acarelar-3826	132	66	counsels	counsel	NOUN
acarelar-3826	132	67	within	within	ADP
acarelar-3826	132	68	the	the	DET
acarelar-3826	132	69	state	state	NOUN
acarelar-3826	132	70	.	.	PUNCT
acarelar-3826	133	1	furthermore	furthermore	ADV
acarelar-3826	133	2	,	,	PUNCT
acarelar-3826	133	3	section	section	NOUN
acarelar-3826	133	4	162	162	NUM
acarelar-3826	133	5	(	(	PUNCT
acarelar-3826	133	6	3	3	NUM
acarelar-3826	133	7	)	)	PUNCT
acarelar-3826	133	8	(	(	PUNCT
acarelar-3826	133	9	5	5	NUM
acarelar-3826	133	10	)	)	PUNCT
acarelar-3826	133	11	(	(	PUNCT
acarelar-3826	133	12	6	6	NUM
acarelar-3826	133	13	)	)	PUNCT
acarelar-3826	133	14	of	of	ADP
acarelar-3826	133	15	the	the	DET
acarelar-3826	133	16	1999	1999	NUM
acarelar-3826	133	17	constitution	constitution	NOUN
acarelar-3826	133	18	provides	provide	VERB
acarelar-3826	133	19	as	as	SCONJ
acarelar-3826	133	20	follows	follow	VERB
acarelar-3826	133	21	:	:	PUNCT
acarelar-3826	133	22	(	(	PUNCT
acarelar-3826	133	23	1	1	X
acarelar-3826	133	24	)	)	PUNCT
acarelar-3826	133	25	any	any	DET
acarelar-3826	133	26	amount	amount	NOUN
acarelar-3826	133	27	standing	stand	VERB
acarelar-3826	133	28	to	to	ADP
acarelar-3826	133	29	the	the	DET
acarelar-3826	133	30	credit	credit	NOUN
acarelar-3826	133	31	of	of	ADP
acarelar-3826	133	32	the	the	DET
acarelar-3826	133	33	federation	federation	NOUN
acarelar-3826	133	34	account	account	NOUN
acarelar-3826	133	35	shall	shall	AUX
acarelar-3826	133	36	be	be	AUX
acarelar-3826	133	37	distributed	distribute	VERB
acarelar-3826	133	38	among	among	ADP
acarelar-3826	133	39	the	the	DET
acarelar-3826	133	40	federal	federal	ADJ
acarelar-3826	133	41	and	and	CCONJ
acarelar-3826	133	42	state	state	NOUN
acarelar-3826	133	43	governments	government	NOUN
acarelar-3826	133	44	and	and	CCONJ
acarelar-3826	133	45	the	the	DET
acarelar-3826	133	46	local	local	ADJ
acarelar-3826	133	47	governments	government	NOUN
acarelar-3826	133	48	and	and	CCONJ
acarelar-3826	133	49	the	the	DET
acarelar-3826	133	50	local	local	ADJ
acarelar-3826	133	51	government	government	NOUN
acarelar-3826	133	52	councils	council	NOUN
acarelar-3826	133	53	in	in	ADP
acarelar-3826	133	54	each	each	DET
acarelar-3826	133	55	state	state	NOUN
acarelar-3826	133	56	on	on	ADP
acarelar-3826	133	57	such	such	ADJ
acarelar-3826	133	58	terms	term	NOUN
acarelar-3826	133	59	and	and	CCONJ
acarelar-3826	133	60	in	in	ADP
acarelar-3826	133	61	such	such	ADJ
acarelar-3826	133	62	manner	manner	NOUN
acarelar-3826	133	63	as	as	SCONJ
acarelar-3826	133	64	may	may	AUX
acarelar-3826	133	65	be	be	AUX
acarelar-3826	133	66	prescribed	prescribe	VERB
acarelar-3826	133	67	by	by	ADP
acarelar-3826	133	68	the	the	DET
acarelar-3826	133	69	national	national	ADJ
acarelar-3826	133	70	assembly	assembly	NOUN
acarelar-3826	133	71	.	.	PUNCT
acarelar-3826	134	1	(	(	PUNCT
acarelar-3826	134	2	2	2	X
acarelar-3826	134	3	)	)	PUNCT
acarelar-3826	134	4	the	the	DET
acarelar-3826	134	5	amount	amount	NOUN
acarelar-3826	134	6	standing	stand	VERB
acarelar-3826	134	7	to	to	ADP
acarelar-3826	134	8	the	the	DET
acarelar-3826	134	9	credit	credit	NOUN
acarelar-3826	134	10	of	of	ADP
acarelar-3826	134	11	local	local	ADJ
acarelar-3826	134	12	government	government	NOUN
acarelar-3826	134	13	councils	council	NOUN
acarelar-3826	134	14	in	in	ADP
acarelar-3826	134	15	the	the	DET
acarelar-3826	134	16	federation	federation	NOUN
acarelar-3826	134	17	account	account	NOUN
acarelar-3826	134	18	shall	shall	AUX
acarelar-3826	134	19	also	also	ADV
acarelar-3826	134	20	be	be	AUX
acarelar-3826	134	21	allocated	allocate	VERB
acarelar-3826	134	22	to	to	ADP
acarelar-3826	134	23	the	the	DET
acarelar-3826	134	24	states	state	NOUN
acarelar-3826	134	25	for	for	ADP
acarelar-3826	134	26	the	the	DET
acarelar-3826	134	27	benefit	benefit	NOUN
acarelar-3826	134	28	of	of	ADP
acarelar-3826	134	29	their	their	PRON
acarelar-3826	134	30	local	local	ADJ
acarelar-3826	134	31	government	government	NOUN
acarelar-3826	134	32	councils	council	NOUN
acarelar-3826	134	33	on	on	ADP
acarelar-3826	134	34	such	such	ADJ
acarelar-3826	134	35	terms	term	NOUN
acarelar-3826	134	36	and	and	CCONJ
acarelar-3826	134	37	in	in	ADP
acarelar-3826	134	38	such	such	ADJ
acarelar-3826	134	39	manner	manner	NOUN
acarelar-3826	134	40	as	as	SCONJ
acarelar-3826	134	41	may	may	AUX
acarelar-3826	134	42	be	be	AUX
acarelar-3826	134	43	prescribed	prescribe	VERB
acarelar-3826	134	44	by	by	ADP
acarelar-3826	134	45	the	the	DET
acarelar-3826	134	46	national	national	ADJ
acarelar-3826	134	47	assembly	assembly	NOUN
acarelar-3826	134	48	.	.	PUNCT
acarelar-3826	135	1	shigaba	shigaba	PROPN
acarelar-3826	135	2	,	,	PUNCT
acarelar-3826	135	3	epu	epu	PROPN
acarelar-3826	135	4	&	&	CCONJ
acarelar-3826	135	5	okoloma	okoloma	PROPN
acarelar-3826	135	6	:	:	PUNCT
acarelar-3826	135	7	constitutional	constitutional	ADJ
acarelar-3826	135	8	protection	protection	NOUN
acarelar-3826	135	9	of	of	ADP
acarelar-3826	135	10	local	local	ADJ
acarelar-3826	135	11	government	government	NOUN
acarelar-3826	135	12	finances	finance	NOUN
acarelar-3826	135	13	:	:	PUNCT
acarelar-3826	135	14	an	an	DET
acarelar-3826	135	15	imperative	imperative	NOUN
acarelar-3826	135	16	to	to	ADP
acarelar-3826	135	17	sustainable	sustainable	ADJ
acarelar-3826	135	18	development	development	NOUN
acarelar-3826	135	19	of	of	ADP
acarelar-3826	135	20	the	the	DET
acarelar-3826	135	21	rural	rural	ADJ
acarelar-3826	135	22	areas	area	NOUN
acarelar-3826	135	23	in	in	ADP
acarelar-3826	135	24	nigeria	nigeria	PROPN
acarelar-3826	135	25	83	83	NUM
acarelar-3826	135	26	(	(	PUNCT
acarelar-3826	135	27	3	3	NUM
acarelar-3826	135	28	)	)	PUNCT
acarelar-3826	135	29	each	each	DET
acarelar-3826	135	30	state	state	NOUN
acarelar-3826	135	31	shall	shall	AUX
acarelar-3826	135	32	maintain	maintain	VERB
acarelar-3826	135	33	a	a	DET
acarelar-3826	135	34	special	special	ADJ
acarelar-3826	135	35	account	account	NOUN
acarelar-3826	135	36	to	to	PART
acarelar-3826	135	37	be	be	AUX
acarelar-3826	135	38	called	call	VERB
acarelar-3826	135	39	“	"	PUNCT
acarelar-3826	135	40	state	state	NOUN
acarelar-3826	135	41	joint	joint	ADJ
acarelar-3826	135	42	local	local	ADJ
acarelar-3826	135	43	government	government	NOUN
acarelar-3826	135	44	account	account	NOUN
acarelar-3826	135	45	”	"	PUNCT
acarelar-3826	135	46	into	into	ADP
acarelar-3826	135	47	which	which	PRON
acarelar-3826	135	48	shall	shall	AUX
acarelar-3826	135	49	be	be	AUX
acarelar-3826	135	50	paid	pay	VERB
acarelar-3826	135	51	all	all	DET
acarelar-3826	135	52	allocation	allocation	NOUN
acarelar-3826	135	53	to	to	ADP
acarelar-3826	135	54	the	the	DET
acarelar-3826	135	55	local	local	ADJ
acarelar-3826	135	56	government	government	NOUN
acarelar-3826	135	57	councils	council	NOUN
acarelar-3826	135	58	of	of	ADP
acarelar-3826	135	59	the	the	DET
acarelar-3826	135	60	state	state	NOUN
acarelar-3826	135	61	from	from	ADP
acarelar-3826	135	62	the	the	DET
acarelar-3826	135	63	federation	federation	NOUN
acarelar-3826	135	64	account	account	NOUN
acarelar-3826	135	65	and	and	CCONJ
acarelar-3826	135	66	from	from	ADP
acarelar-3826	135	67	the	the	DET
acarelar-3826	135	68	government	government	NOUN
acarelar-3826	135	69	of	of	ADP
acarelar-3826	135	70	the	the	DET
acarelar-3826	135	71	state	state	NOUN
acarelar-3826	135	72	.	.	PUNCT
acarelar-3826	136	1	(	(	PUNCT
acarelar-3826	136	2	4	4	X
acarelar-3826	136	3	)	)	PUNCT
acarelar-3826	136	4	each	each	DET
acarelar-3826	136	5	state	state	NOUN
acarelar-3826	136	6	shall	shall	AUX
acarelar-3826	136	7	pay	pay	VERB
acarelar-3826	136	8	to	to	ADP
acarelar-3826	136	9	local	local	ADJ
acarelar-3826	136	10	government	government	NOUN
acarelar-3826	136	11	councils	council	NOUN
acarelar-3826	136	12	in	in	ADP
acarelar-3826	136	13	its	its	PRON
acarelar-3826	136	14	area	area	NOUN
acarelar-3826	136	15	of	of	ADP
acarelar-3826	136	16	jurisdiction	jurisdiction	NOUN
acarelar-3826	136	17	such	such	ADJ
acarelar-3826	136	18	proportion	proportion	NOUN
acarelar-3826	136	19	of	of	ADP
acarelar-3826	136	20	its	its	PRON
acarelar-3826	136	21	total	total	ADJ
acarelar-3826	136	22	revenue	revenue	NOUN
acarelar-3826	136	23	on	on	ADP
acarelar-3826	136	24	such	such	ADJ
acarelar-3826	136	25	terms	term	NOUN
acarelar-3826	136	26	and	and	CCONJ
acarelar-3826	136	27	in	in	ADP
acarelar-3826	136	28	such	such	ADJ
acarelar-3826	136	29	manner	manner	NOUN
acarelar-3826	136	30	as	as	SCONJ
acarelar-3826	136	31	may	may	AUX
acarelar-3826	136	32	be	be	AUX
acarelar-3826	136	33	prescribed	prescribe	VERB
acarelar-3826	136	34	by	by	ADP
acarelar-3826	136	35	the	the	DET
acarelar-3826	136	36	national	national	ADJ
acarelar-3826	136	37	assembly	assembly	NOUN
acarelar-3826	136	38	.	.	PUNCT
acarelar-3826	137	1	(	(	PUNCT
acarelar-3826	137	2	5	5	X
acarelar-3826	137	3	)	)	PUNCT
acarelar-3826	137	4	the	the	DET
acarelar-3826	137	5	amount	amount	NOUN
acarelar-3826	137	6	standing	stand	VERB
acarelar-3826	137	7	to	to	ADP
acarelar-3826	137	8	the	the	DET
acarelar-3826	137	9	credit	credit	NOUN
acarelar-3826	137	10	of	of	ADP
acarelar-3826	137	11	local	local	ADJ
acarelar-3826	137	12	government	government	NOUN
acarelar-3826	137	13	councils	council	NOUN
acarelar-3826	137	14	of	of	ADP
acarelar-3826	137	15	a	a	DET
acarelar-3826	137	16	state	state	NOUN
acarelar-3826	137	17	shall	shall	AUX
acarelar-3826	137	18	be	be	AUX
acarelar-3826	137	19	distributed	distribute	VERB
acarelar-3826	137	20	among	among	ADP
acarelar-3826	137	21	the	the	DET
acarelar-3826	137	22	local	local	ADJ
acarelar-3826	137	23	government	government	NOUN
acarelar-3826	137	24	councils	council	NOUN
acarelar-3826	137	25	of	of	ADP
acarelar-3826	137	26	that	that	DET
acarelar-3826	137	27	state	state	NOUN
acarelar-3826	137	28	in	in	ADP
acarelar-3826	137	29	such	such	ADJ
acarelar-3826	137	30	terms	term	NOUN
acarelar-3826	137	31	and	and	CCONJ
acarelar-3826	137	32	in	in	ADP
acarelar-3826	137	33	such	such	ADJ
acarelar-3826	137	34	manners	manner	NOUN
acarelar-3826	137	35	as	as	SCONJ
acarelar-3826	137	36	may	may	AUX
acarelar-3826	137	37	be	be	AUX
acarelar-3826	137	38	prescribed	prescribe	VERB
acarelar-3826	137	39	by	by	ADP
acarelar-3826	137	40	the	the	DET
acarelar-3826	137	41	house	house	PROPN
acarelar-3826	137	42	of	of	ADP
acarelar-3826	137	43	assembly	assembly	NOUN
acarelar-3826	137	44	of	of	ADP
acarelar-3826	137	45	the	the	DET
acarelar-3826	137	46	state	state	NOUN
acarelar-3826	137	47	.	.	PUNCT
acarelar-3826	138	1	from	from	ADP
acarelar-3826	138	2	the	the	DET
acarelar-3826	138	3	foregoing	foregoing	NOUN
acarelar-3826	138	4	,	,	PUNCT
acarelar-3826	138	5	it	it	PRON
acarelar-3826	138	6	can	can	AUX
acarelar-3826	138	7	be	be	AUX
acarelar-3826	138	8	seen	see	VERB
acarelar-3826	138	9	that	that	SCONJ
acarelar-3826	138	10	the	the	DET
acarelar-3826	138	11	constitution	constitution	NOUN
acarelar-3826	138	12	has	have	AUX
acarelar-3826	138	13	made	make	VERB
acarelar-3826	138	14	elaborate	elaborate	ADJ
acarelar-3826	138	15	provisions	provision	NOUN
acarelar-3826	138	16	for	for	ADP
acarelar-3826	138	17	local	local	ADJ
acarelar-3826	138	18	government	government	NOUN
acarelar-3826	138	19	finances	finance	NOUN
acarelar-3826	138	20	for	for	SCONJ
acarelar-3826	138	21	it	it	PRON
acarelar-3826	138	22	to	to	PART
acarelar-3826	138	23	develop	develop	VERB
acarelar-3826	138	24	the	the	DET
acarelar-3826	138	25	grass	grass	NOUN
acarelar-3826	138	26	roots	root	NOUN
acarelar-3826	138	27	.	.	PUNCT
acarelar-3826	139	1	it	it	PRON
acarelar-3826	139	2	is	be	AUX
acarelar-3826	139	3	in	in	ADP
acarelar-3826	139	4	pursuance	pursuance	NOUN
acarelar-3826	139	5	of	of	ADP
acarelar-3826	139	6	these	these	DET
acarelar-3826	139	7	constitutional	constitutional	ADJ
acarelar-3826	139	8	provisions	provision	NOUN
acarelar-3826	139	9	that	that	PRON
acarelar-3826	139	10	the	the	DET
acarelar-3826	139	11	national	national	PROPN
acarelar-3826	139	12	assembly	assembly	NOUN
acarelar-3826	139	13	enacted	enact	VERB
acarelar-3826	139	14	the	the	DET
acarelar-3826	139	15	allocation	allocation	NOUN
acarelar-3826	139	16	of	of	ADP
acarelar-3826	139	17	revenue	revenue	NOUN
acarelar-3826	139	18	(	(	PUNCT
acarelar-3826	139	19	federation	federation	NOUN
acarelar-3826	139	20	account	account	PROPN
acarelar-3826	139	21	,	,	PUNCT
acarelar-3826	139	22	etc	etc	X
acarelar-3826	139	23	.	.	X
acarelar-3826	139	24	)	)	PUNCT
acarelar-3826	139	25	act	act	NOUN
acarelar-3826	139	26	which	which	PRON
acarelar-3826	139	27	provides	provide	VERB
acarelar-3826	139	28	in	in	ADP
acarelar-3826	139	29	section	section	NOUN
acarelar-3826	139	30	1	1	NUM
acarelar-3826	139	31	thereof	thereof	ADV
acarelar-3826	139	32	as	as	SCONJ
acarelar-3826	139	33	follows	follow	VERB
acarelar-3826	139	34	:	:	PUNCT
acarelar-3826	139	35	the	the	DET
acarelar-3826	139	36	amount	amount	NOUN
acarelar-3826	139	37	standing	stand	VERB
acarelar-3826	139	38	to	to	ADP
acarelar-3826	139	39	the	the	DET
acarelar-3826	139	40	credit	credit	NOUN
acarelar-3826	139	41	of	of	ADP
acarelar-3826	139	42	the	the	DET
acarelar-3826	139	43	federation	federation	PROPN
acarelar-3826	139	44	account	account	NOUN
acarelar-3826	139	45	(	(	PUNCT
acarelar-3826	139	46	as	as	SCONJ
acarelar-3826	139	47	specified	specify	VERB
acarelar-3826	139	48	in	in	ADP
acarelar-3826	139	49	subsection	subsection	NOUN
acarelar-3826	139	50	(	(	PUNCT
acarelar-3826	139	51	1	1	NUM
acarelar-3826	139	52	)	)	PUNCT
acarelar-3826	139	53	of	of	ADP
acarelar-3826	139	54	section	section	NOUN
acarelar-3826	139	55	162	162	NUM
acarelar-3826	139	56	of	of	ADP
acarelar-3826	139	57	the	the	DET
acarelar-3826	139	58	constitution	constitution	NOUN
acarelar-3826	139	59	of	of	ADP
acarelar-3826	139	60	the	the	DET
acarelar-3826	139	61	federal	federal	PROPN
acarelar-3826	139	62	republic	republic	PROPN
acarelar-3826	139	63	of	of	ADP
acarelar-3826	139	64	nigeria	nigeria	PROPN
acarelar-3826	139	65	1999	1999	NUM
acarelar-3826	139	66	)	)	PUNCT
acarelar-3826	139	67	shall	shall	AUX
acarelar-3826	139	68	be	be	AUX
acarelar-3826	139	69	distributed	distribute	VERB
acarelar-3826	139	70	by	by	ADP
acarelar-3826	139	71	the	the	DET
acarelar-3826	139	72	federal	federal	ADJ
acarelar-3826	139	73	government	government	NOUN
acarelar-3826	139	74	among	among	ADP
acarelar-3826	139	75	the	the	DET
acarelar-3826	139	76	various	various	ADJ
acarelar-3826	139	77	governments	government	NOUN
acarelar-3826	139	78	in	in	ADP
acarelar-3826	139	79	nigeria	nigeria	PROPN
acarelar-3826	139	80	and	and	CCONJ
acarelar-3826	139	81	the	the	DET
acarelar-3826	139	82	funds	fund	NOUN
acarelar-3826	139	83	concerned	concern	VERB
acarelar-3826	139	84	on	on	ADP
acarelar-3826	139	85	the	the	DET
acarelar-3826	139	86	following	following	ADJ
acarelar-3826	139	87	basis	basis	NOUN
acarelar-3826	139	88	,	,	PUNCT
acarelar-3826	139	89	that	that	PRON
acarelar-3826	139	90	is	be	AUX
acarelar-3826	139	91	to	to	PART
acarelar-3826	139	92	say	say	VERB
acarelar-3826	139	93	a.	a.	NOUN
acarelar-3826	139	94	the	the	DET
acarelar-3826	139	95	federal	federal	ADJ
acarelar-3826	139	96	government	government	NOUN
acarelar-3826	139	97	48.5	48.5	NUM
acarelar-3826	139	98	percent	percent	NOUN
acarelar-3826	139	99	;	;	PUNCT
acarelar-3826	139	100	b.	b.	PROPN
acarelar-3826	139	101	the	the	DET
acarelar-3826	139	102	state	state	NOUN
acarelar-3826	139	103	government	government	NOUN
acarelar-3826	139	104	24	24	NUM
acarelar-3826	139	105	percent	percent	NOUN
acarelar-3826	139	106	;	;	PUNCT
acarelar-3826	139	107	c.	c.	PROPN
acarelar-3826	139	108	the	the	DET
acarelar-3826	139	109	local	local	ADJ
acarelar-3826	139	110	government	government	NOUN
acarelar-3826	139	111	councils	council	NOUN
acarelar-3826	139	112	20	20	NUM
acarelar-3826	139	113	percent	percent	NOUN
acarelar-3826	139	114	d.	d.	PROPN
acarelar-3826	139	115	special	special	ADJ
acarelar-3826	139	116	funds	fund	NOUN
acarelar-3826	139	117	7.5	7.5	NUM
acarelar-3826	139	118	percent	percent	NOUN
acarelar-3826	139	119	;	;	PUNCT
acarelar-3826	139	120	e.	e.	PROPN
acarelar-3826	139	121	federal	federal	PROPN
acarelar-3826	139	122	capital	capital	PROPN
acarelar-3826	139	123	territory,1	territory,1	NOUN
acarelar-3826	139	124	percent	percent	NOUN
acarelar-3826	139	125	of	of	ADP
acarelar-3826	139	126	the	the	DET
acarelar-3826	139	127	federation	federation	PROPN
acarelar-3826	139	128	account	account	NOUN
acarelar-3826	139	129	.	.	PUNCT
acarelar-3826	140	1	(	(	PUNCT
acarelar-3826	140	2	a	a	X
acarelar-3826	140	3	)	)	PUNCT
acarelar-3826	140	4	(	(	PUNCT
acarelar-3826	140	5	ii	ii	NOUN
acarelar-3826	140	6	)	)	PUNCT
acarelar-3826	140	7	development	development	NOUN
acarelar-3826	140	8	of	of	ADP
acarelar-3826	140	9	the	the	DET
acarelar-3826	140	10	mineral	mineral	NOUN
acarelar-3826	140	11	producing	produce	VERB
acarelar-3826	140	12	areas	area	NOUN
acarelar-3826	140	13	,	,	PUNCT
acarelar-3826	140	14	3	3	NUM
acarelar-3826	140	15	percent	percent	NOUN
acarelar-3826	140	16	of	of	ADP
acarelar-3826	140	17	the	the	DET
acarelar-3826	140	18	revenue	revenue	NOUN
acarelar-3826	140	19	accruing	accrue	VERB
acarelar-3826	140	20	to	to	ADP
acarelar-3826	140	21	the	the	DET
acarelar-3826	140	22	federation	federation	NOUN
acarelar-3826	140	23	account	account	NOUN
acarelar-3826	140	24	derived	derive	VERB
acarelar-3826	140	25	from	from	ADP
acarelar-3826	140	26	minerals	mineral	NOUN
acarelar-3826	140	27	.	.	PUNCT
acarelar-3826	141	1	(	(	PUNCT
acarelar-3826	141	2	b	b	X
acarelar-3826	141	3	)	)	PUNCT
acarelar-3826	141	4	(	(	PUNCT
acarelar-3826	141	5	iii	iii	X
acarelar-3826	141	6	)	)	PUNCT
acarelar-3826	141	7	general	general	ADJ
acarelar-3826	141	8	ecological	ecological	ADJ
acarelar-3826	141	9	problems	problem	NOUN
acarelar-3826	141	10	,	,	PUNCT
acarelar-3826	141	11	2	2	NUM
acarelar-3826	141	12	percent	percent	NOUN
acarelar-3826	141	13	of	of	ADP
acarelar-3826	141	14	the	the	DET
acarelar-3826	141	15	federation	federation	PROPN
acarelar-3826	141	16	account	account	NOUN
acarelar-3826	141	17	(	(	PUNCT
acarelar-3826	141	18	c	c	NOUN
acarelar-3826	141	19	)	)	PUNCT
acarelar-3826	141	20	(	(	PUNCT
acarelar-3826	141	21	iv	iv	X
acarelar-3826	141	22	)	)	PUNCT
acarelar-3826	141	23	derivation	derivation	NOUN
acarelar-3826	141	24	,	,	PUNCT
acarelar-3826	141	25	1	1	NUM
acarelar-3826	141	26	percent	percent	NOUN
acarelar-3826	141	27	of	of	ADP
acarelar-3826	141	28	the	the	DET
acarelar-3826	141	29	revenue	revenue	NOUN
acarelar-3826	141	30	accruing	accrue	VERB
acarelar-3826	141	31	to	to	ADP
acarelar-3826	141	32	the	the	DET
acarelar-3826	141	33	federation	federation	NOUN
acarelar-3826	141	34	account	account	NOUN
acarelar-3826	141	35	derived	derive	VERB
acarelar-3826	141	36	from	from	ADP
acarelar-3826	141	37	minerals	mineral	NOUN
acarelar-3826	141	38	.	.	PUNCT
acarelar-3826	142	1	(	(	PUNCT
acarelar-3826	142	2	d	d	X
acarelar-3826	142	3	)	)	PUNCT
acarelar-3826	142	4	(	(	PUNCT
acarelar-3826	142	5	v	v	NOUN
acarelar-3826	142	6	)	)	PUNCT
acarelar-3826	142	7	stabilization	stabilization	NOUN
acarelar-3826	142	8	account	account	NOUN
acarelar-3826	142	9	0.5	0.5	NUM
acarelar-3826	142	10	percent	percent	NOUN
acarelar-3826	142	11	of	of	ADP
acarelar-3826	142	12	the	the	DET
acarelar-3826	142	13	federation	federation	NOUN
acarelar-3826	142	14	accounts	account	NOUN
acarelar-3826	142	15	plus	plus	CCONJ
acarelar-3826	142	16	the	the	DET
acarelar-3826	142	17	revenue	revenue	NOUN
acarelar-3826	142	18	arising	arise	VERB
acarelar-3826	142	19	out	out	ADP
acarelar-3826	142	20	of	of	ADP
acarelar-3826	142	21	using	use	VERB
acarelar-3826	142	22	mineral	mineral	NOUN
acarelar-3826	142	23	revenue	revenue	NOUN
acarelar-3826	142	24	,	,	PUNCT
acarelar-3826	142	25	instead	instead	ADV
acarelar-3826	142	26	of	of	ADP
acarelar-3826	142	27	the	the	DET
acarelar-3826	142	28	federation	federation	NOUN
acarelar-3826	142	29	account	account	NOUN
acarelar-3826	142	30	as	as	ADP
acarelar-3826	142	31	the	the	DET
acarelar-3826	142	32	base	base	NOUN
acarelar-3826	142	33	for	for	ADP
acarelar-3826	142	34	allocation	allocation	NOUN
acarelar-3826	142	35	of	of	ADP
acarelar-3826	142	36	the	the	DET
acarelar-3826	142	37	mineral	mineral	NOUN
acarelar-3826	142	38	producing	produce	VERB
acarelar-3826	142	39	areas	area	NOUN
acarelar-3826	142	40	and	and	CCONJ
acarelar-3826	142	41	derivation	derivation	NOUN
acarelar-3826	142	42	.	.	PUNCT
acarelar-3826	143	1	section	section	NOUN
acarelar-3826	143	2	4	4	NUM
acarelar-3826	143	3	(	(	PUNCT
acarelar-3826	143	4	1	1	NUM
acarelar-3826	143	5	)	)	PUNCT
acarelar-3826	143	6	provides	provide	VERB
acarelar-3826	143	7	as	as	SCONJ
acarelar-3826	143	8	follows	follow	VERB
acarelar-3826	143	9	:	:	PUNCT
acarelar-3826	143	10	‘	'	PUNCT
acarelar-3826	143	11	in	in	ADP
acarelar-3826	143	12	addition	addition	NOUN
acarelar-3826	143	13	to	to	ADP
acarelar-3826	143	14	the	the	DET
acarelar-3826	143	15	allocation	allocation	NOUN
acarelar-3826	143	16	made	make	VERB
acarelar-3826	143	17	from	from	ADP
acarelar-3826	143	18	the	the	DET
acarelar-3826	143	19	federation	federation	NOUN
acarelar-3826	143	20	account	account	VERB
acarelar-3826	143	21	under	under	ADP
acarelar-3826	143	22	section	section	NOUN
acarelar-3826	143	23	1	1	NUM
acarelar-3826	143	24	of	of	ADP
acarelar-3826	143	25	this	this	DET
acarelar-3826	143	26	act	act	NOUN
acarelar-3826	143	27	,	,	PUNCT
acarelar-3826	143	28	to	to	ADP
acarelar-3826	143	29	local	local	ADJ
acarelar-3826	143	30	government	government	NOUN
acarelar-3826	143	31	account	account	NOUN
acarelar-3826	143	32	(	(	PUNCT
acarelar-3826	143	33	as	as	SCONJ
acarelar-3826	143	34	specified	specify	VERB
acarelar-3826	143	35	in	in	ADP
acarelar-3826	143	36	subsection	subsection	NOUN
acarelar-3826	143	37	5	5	NUM
acarelar-3826	143	38	of	of	ADP
acarelar-3826	143	39	section	section	NOUN
acarelar-3826	143	40	162	162	NUM
acarelar-3826	143	41	of	of	ADP
acarelar-3826	143	42	the	the	DET
acarelar-3826	143	43	constitution	constitution	NOUN
acarelar-3826	143	44	of	of	ADP
acarelar-3826	143	45	the	the	DET
acarelar-3826	143	46	federal	federal	PROPN
acarelar-3826	143	47	republic	republic	PROPN
acarelar-3826	143	48	of	of	ADP
acarelar-3826	143	49	nigeria	nigeria	PROPN
acarelar-3826	143	50	1999	1999	NUM
acarelar-3826	143	51	)	)	PUNCT
acarelar-3826	143	52	in	in	ADP
acarelar-3826	143	53	each	each	DET
acarelar-3826	143	54	quarter	quarter	NOUN
acarelar-3826	143	55	of	of	ADP
acarelar-3826	143	56	the	the	DET
acarelar-3826	143	57	financial	financial	ADJ
acarelar-3826	143	58	year	year	NOUN
acarelar-3826	143	59	a	a	DET
acarelar-3826	143	60	sum	sum	NOUN
acarelar-3826	143	61	representing	represent	VERB
acarelar-3826	143	62	10	10	NUM
acarelar-3826	143	63	percent	percent	NOUN
acarelar-3826	143	64	of	of	ADP
acarelar-3826	143	65	the	the	DET
acarelar-3826	143	66	internally	internally	ADV
acarelar-3826	143	67	generated	generate	VERB
acarelar-3826	143	68	revenue	revenue	NOUN
acarelar-3826	143	69	for	for	ADP
acarelar-3826	143	70	that	that	DET
acarelar-3826	143	71	quarter	quarter	NOUN
acarelar-3826	143	72	of	of	ADP
acarelar-3826	143	73	the	the	DET
acarelar-3826	143	74	state	state	NOUN
acarelar-3826	143	75	conserved	conserve	VERB
acarelar-3826	143	76	.	.	PUNCT
acarelar-3826	144	1	(	(	PUNCT
acarelar-3826	144	2	2	2	X
acarelar-3826	144	3	)	)	PUNCT
acarelar-3826	144	4	the	the	DET
acarelar-3826	144	5	10	10	NUM
acarelar-3826	144	6	percent	percent	NOUN
acarelar-3826	144	7	of	of	ADP
acarelar-3826	144	8	each	each	DET
acarelar-3826	144	9	state	state	NOUN
acarelar-3826	144	10	’s	’s	PART
acarelar-3826	144	11	internally	internally	ADV
acarelar-3826	144	12	generated	generate	VERB
acarelar-3826	144	13	revenue	revenue	NOUN
acarelar-3826	144	14	payable	payable	ADJ
acarelar-3826	144	15	to	to	ADP
acarelar-3826	144	16	the	the	DET
acarelar-3826	144	17	state	state	NOUN
acarelar-3826	144	18	under	under	ADP
acarelar-3826	144	19	the	the	DET
acarelar-3826	144	20	provision	provision	NOUN
acarelar-3826	144	21	of	of	ADP
acarelar-3826	144	22	subsection	subsection	NOUN
acarelar-3826	144	23	(	(	PUNCT
acarelar-3826	144	24	1	1	NUM
acarelar-3826	144	25	)	)	PUNCT
acarelar-3826	144	26	of	of	ADP
acarelar-3826	144	27	this	this	DET
acarelar-3826	144	28	section	section	NOUN
acarelar-3826	144	29	shall	shall	AUX
acarelar-3826	144	30	be	be	AUX
acarelar-3826	144	31	distributed	distribute	VERB
acarelar-3826	144	32	among	among	ADP
acarelar-3826	144	33	the	the	DET
acarelar-3826	144	34	local	local	ADJ
acarelar-3826	144	35	government	government	NOUN
acarelar-3826	144	36	in	in	ADP
acarelar-3826	144	37	state	state	NOUN
acarelar-3826	144	38	on	on	ADP
acarelar-3826	144	39	such	such	ADJ
acarelar-3826	144	40	terms	term	NOUN
acarelar-3826	144	41	and	and	CCONJ
acarelar-3826	144	42	in	in	ADP
acarelar-3826	144	43	such	such	ADJ
acarelar-3826	144	44	manner	manner	NOUN
acarelar-3826	144	45	as	as	SCONJ
acarelar-3826	144	46	the	the	DET
acarelar-3826	144	47	state	state	NOUN
acarelar-3826	144	48	house	house	PROPN
acarelar-3826	144	49	of	of	ADP
acarelar-3826	144	50	assembly	assembly	PROPN
acarelar-3826	144	51	may	may	AUX
acarelar-3826	144	52	prescribe	prescribe	VERB
acarelar-3826	144	53	.	.	PUNCT
acarelar-3826	145	1	from	from	ADP
acarelar-3826	145	2	the	the	DET
acarelar-3826	145	3	above	above	ADJ
acarelar-3826	145	4	provisions	provision	NOUN
acarelar-3826	145	5	,	,	PUNCT
acarelar-3826	145	6	the	the	DET
acarelar-3826	145	7	sources	source	NOUN
acarelar-3826	145	8	of	of	ADP
acarelar-3826	145	9	revenue	revenue	NOUN
acarelar-3826	145	10	for	for	ADP
acarelar-3826	145	11	local	local	ADJ
acarelar-3826	145	12	governments	government	NOUN
acarelar-3826	145	13	should	should	AUX
acarelar-3826	145	14	be	be	AUX
acarelar-3826	145	15	derived	derive	VERB
acarelar-3826	145	16	from	from	ADP
acarelar-3826	145	17	the	the	DET
acarelar-3826	145	18	following	following	NOUN
acarelar-3826	145	19	:	:	PUNCT
acarelar-3826	145	20	1	1	X
acarelar-3826	145	21	.	.	X
acarelar-3826	145	22	from	from	ADP
acarelar-3826	145	23	20	20	NUM
acarelar-3826	145	24	%	%	NOUN
acarelar-3826	145	25	meant	mean	VERB
acarelar-3826	145	26	for	for	ADP
acarelar-3826	145	27	local	local	ADJ
acarelar-3826	145	28	governments	government	NOUN
acarelar-3826	145	29	from	from	ADP
acarelar-3826	145	30	the	the	DET
acarelar-3826	145	31	federation	federation	PROPN
acarelar-3826	145	32	account	account	NOUN
acarelar-3826	145	33	.	.	PUNCT
acarelar-3826	146	1	2	2	X
acarelar-3826	146	2	.	.	X
acarelar-3826	146	3	from	from	ADP
acarelar-3826	146	4	10	10	NUM
acarelar-3826	146	5	%	%	NOUN
acarelar-3826	146	6	meant	mean	VERB
acarelar-3826	146	7	for	for	ADP
acarelar-3826	146	8	local	local	ADJ
acarelar-3826	146	9	governments	government	NOUN
acarelar-3826	146	10	from	from	ADP
acarelar-3826	146	11	the	the	DET
acarelar-3826	146	12	state	state	NOUN
acarelar-3826	146	13	internally	internally	ADV
acarelar-3826	146	14	generated	generate	VERB
acarelar-3826	146	15	revenue	revenue	NOUN
acarelar-3826	146	16	.	.	PUNCT
acarelar-3826	147	1	3	3	X
acarelar-3826	147	2	.	.	NOUN
acarelar-3826	147	3	from	from	ADP
acarelar-3826	147	4	taxes	taxis	NOUN
acarelar-3826	147	5	,	,	PUNCT
acarelar-3826	147	6	levies	levy	NOUN
acarelar-3826	147	7	on	on	ADP
acarelar-3826	147	8	items	item	NOUN
acarelar-3826	147	9	on	on	ADP
acarelar-3826	147	10	the	the	DET
acarelar-3826	147	11	4th	4th	ADJ
acarelar-3826	147	12	schedule	schedule	NOUN
acarelar-3826	147	13	to	to	ADP
acarelar-3826	147	14	the	the	DET
acarelar-3826	147	15	constitution	constitution	NOUN
acarelar-3826	147	16	.	.	PUNCT
acarelar-3826	148	1	4	4	X
acarelar-3826	148	2	.	.	X
acarelar-3826	148	3	from	from	ADP
acarelar-3826	148	4	other	other	ADJ
acarelar-3826	148	5	sources	source	NOUN
acarelar-3826	148	6	such	such	ADJ
acarelar-3826	148	7	as	as	ADP
acarelar-3826	148	8	grants	grant	NOUN
acarelar-3826	148	9	from	from	ADP
acarelar-3826	148	10	state	state	NOUN
acarelar-3826	148	11	/	/	SYM
acarelar-3826	148	12	federal	federal	ADJ
acarelar-3826	148	13	government	government	NOUN
acarelar-3826	148	14	and	and	CCONJ
acarelar-3826	148	15	international	international	ADJ
acarelar-3826	148	16	organizations	organization	NOUN
acarelar-3826	148	17	.	.	PUNCT
acarelar-3826	149	1	the	the	DET
acarelar-3826	149	2	above	above	ADJ
acarelar-3826	149	3	finance	finance	NOUN
acarelar-3826	149	4	is	be	AUX
acarelar-3826	149	5	enough	enough	ADJ
acarelar-3826	149	6	to	to	PART
acarelar-3826	149	7	fund	fund	VERB
acarelar-3826	149	8	the	the	DET
acarelar-3826	149	9	much	much	ADV
acarelar-3826	149	10	needed	need	VERB
acarelar-3826	149	11	development	development	NOUN
acarelar-3826	149	12	of	of	ADP
acarelar-3826	149	13	the	the	DET
acarelar-3826	149	14	rural	rural	ADJ
acarelar-3826	149	15	areas	area	NOUN
acarelar-3826	149	16	.	.	PUNCT
acarelar-3826	150	1	however	however	ADV
acarelar-3826	150	2	,	,	PUNCT
acarelar-3826	150	3	the	the	DET
acarelar-3826	150	4	reverse	reverse	NOUN
acarelar-3826	150	5	is	be	AUX
acarelar-3826	150	6	the	the	DET
acarelar-3826	150	7	case	case	NOUN
acarelar-3826	150	8	due	due	ADP
acarelar-3826	150	9	to	to	ADP
acarelar-3826	150	10	erosion	erosion	NOUN
acarelar-3826	150	11	of	of	ADP
acarelar-3826	150	12	local	local	ADJ
acarelar-3826	150	13	government	government	NOUN
acarelar-3826	150	14	funds	fund	NOUN
acarelar-3826	150	15	by	by	ADP
acarelar-3826	150	16	the	the	DET
acarelar-3826	150	17	states	state	NOUN
acarelar-3826	150	18	.	.	PUNCT
acarelar-3826	151	1	4	4	X
acarelar-3826	151	2	.	.	X
acarelar-3826	151	3	erosion	erosion	NOUN
acarelar-3826	151	4	of	of	ADP
acarelar-3826	151	5	local	local	ADJ
acarelar-3826	151	6	government	government	NOUN
acarelar-3826	151	7	finances	finance	NOUN
acarelar-3826	151	8	at	at	ADP
acarelar-3826	151	9	the	the	DET
acarelar-3826	151	10	beginning	beginning	NOUN
acarelar-3826	151	11	of	of	ADP
acarelar-3826	151	12	the	the	DET
acarelar-3826	151	13	4th	4th	ADJ
acarelar-3826	151	14	republic	republic	NOUN
acarelar-3826	151	15	in	in	ADP
acarelar-3826	151	16	1999	1999	NUM
acarelar-3826	151	17	the	the	DET
acarelar-3826	151	18	finances	finance	NOUN
acarelar-3826	151	19	of	of	ADP
acarelar-3826	151	20	local	local	ADJ
acarelar-3826	151	21	governments	government	NOUN
acarelar-3826	151	22	were	be	AUX
acarelar-3826	151	23	protected	protect	VERB
acarelar-3826	151	24	as	as	SCONJ
acarelar-3826	151	25	such	such	ADJ
acarelar-3826	151	26	finances	finance	NOUN
acarelar-3826	151	27	were	be	AUX
acarelar-3826	151	28	disbursed	disburse	VERB
acarelar-3826	151	29	to	to	ADP
acarelar-3826	151	30	them	they	PRON
acarelar-3826	151	31	in	in	ADP
acarelar-3826	151	32	accordance	accordance	NOUN
acarelar-3826	151	33	with	with	ADP
acarelar-3826	151	34	extant	extant	ADJ
acarelar-3826	151	35	laws	law	NOUN
acarelar-3826	151	36	.	.	PUNCT
acarelar-3826	152	1	however	however	ADV
acarelar-3826	152	2	,	,	PUNCT
acarelar-3826	152	3	the	the	DET
acarelar-3826	152	4	erosion	erosion	NOUN
acarelar-3826	152	5	into	into	ADP
acarelar-3826	152	6	local	local	ADJ
acarelar-3826	152	7	government	government	NOUN
acarelar-3826	152	8	finances	finance	NOUN
acarelar-3826	152	9	started	start	VERB
acarelar-3826	152	10	when	when	SCONJ
acarelar-3826	152	11	lagos	lago	NOUN
acarelar-3826	152	12	state	state	NOUN
acarelar-3826	152	13	first	first	ADV
acarelar-3826	152	14	created	create	VERB
acarelar-3826	152	15	what	what	PRON
acarelar-3826	152	16	is	be	AUX
acarelar-3826	152	17	called	call	VERB
acarelar-3826	152	18	local	local	ADJ
acarelar-3826	152	19	council	council	NOUN
acarelar-3826	152	20	development	development	NOUN
acarelar-3826	152	21	areas	area	NOUN
acarelar-3826	152	22	in	in	ADP
acarelar-3826	152	23	200421	200421	NUM
acarelar-3826	152	24	.	.	PUNCT
acarelar-3826	153	1	these	these	DET
acarelar-3826	153	2	local	local	ADJ
acarelar-3826	153	3	council	council	PROPN
acarelar-3826	153	4	development	development	NOUN
acarelar-3826	153	5	areas	area	NOUN
acarelar-3826	153	6	were	be	AUX
acarelar-3826	153	7	to	to	PART
acarelar-3826	153	8	be	be	AUX
acarelar-3826	153	9	funded	fund	VERB
acarelar-3826	153	10	from	from	ADP
acarelar-3826	153	11	the	the	DET
acarelar-3826	153	12	funds	fund	NOUN
acarelar-3826	153	13	of	of	ADP
acarelar-3826	153	14	the	the	DET
acarelar-3826	153	15	constitutional	constitutional	ADJ
acarelar-3826	153	16	recognized	recognize	VERB
acarelar-3826	153	17	local	local	ADJ
acarelar-3826	153	18	government	government	NOUN
acarelar-3826	153	19	councils	council	NOUN
acarelar-3826	153	20	.	.	PUNCT
acarelar-3826	154	1	other	other	ADJ
acarelar-3826	154	2	states	state	NOUN
acarelar-3826	154	3	soon	soon	ADV
acarelar-3826	154	4	followed	follow	VERB
acarelar-3826	154	5	.	.	PUNCT
acarelar-3826	155	1	nasarawa	nasarawa	NOUN
acarelar-3826	155	2	state	state	PROPN
acarelar-3826	155	3	for	for	ADP
acarelar-3826	155	4	example	example	NOUN
acarelar-3826	155	5	also	also	ADV
acarelar-3826	155	6	created	create	VERB
acarelar-3826	155	7	18	18	NUM
acarelar-3826	155	8	“	"	PUNCT
acarelar-3826	155	9	development	development	NOUN
acarelar-3826	155	10	areas	area	NOUN
acarelar-3826	155	11	.	.	PUNCT
acarelar-3826	156	1	although	although	SCONJ
acarelar-3826	156	2	tagged	tag	VERB
acarelar-3826	156	3	development	development	NOUN
acarelar-3826	156	4	areas	area	NOUN
acarelar-3826	156	5	,	,	PUNCT
acarelar-3826	156	6	it	it	PRON
acarelar-3826	156	7	is	be	AUX
acarelar-3826	156	8	safe	safe	ADJ
acarelar-3826	156	9	to	to	PART
acarelar-3826	156	10	argue	argue	VERB
acarelar-3826	156	11	that	that	SCONJ
acarelar-3826	156	12	they	they	PRON
acarelar-3826	156	13	are	be	AUX
acarelar-3826	156	14	not	not	PART
acarelar-3826	156	15	really	really	ADV
acarelar-3826	156	16	meant	mean	VERB
acarelar-3826	156	17	to	to	PART
acarelar-3826	156	18	develop	develop	VERB
acarelar-3826	156	19	the	the	DET
acarelar-3826	156	20	rural	rural	ADJ
acarelar-3826	156	21	areas	area	NOUN
acarelar-3826	156	22	.	.	PUNCT
acarelar-3826	157	1	rather	rather	ADV
acarelar-3826	157	2	they	they	PRON
acarelar-3826	157	3	are	be	AUX
acarelar-3826	157	4	objects	object	NOUN
acarelar-3826	157	5	of	of	ADP
acarelar-3826	157	6	political	political	ADJ
acarelar-3826	157	7	maneuvering	maneuvering	NOUN
acarelar-3826	157	8	aimed	aim	VERB
acarelar-3826	157	9	at	at	ADP
acarelar-3826	157	10	broadening	broaden	VERB
acarelar-3826	157	11	the	the	DET
acarelar-3826	157	12	political	political	ADJ
acarelar-3826	157	13	control	control	NOUN
acarelar-3826	157	14	of	of	ADP
acarelar-3826	157	15	the	the	DET
acarelar-3826	157	16	governor	governor	NOUN
acarelar-3826	157	17	and	and	CCONJ
acarelar-3826	157	18	to	to	PART
acarelar-3826	157	19	siphon	siphon	VERB
acarelar-3826	157	20	local	local	ADJ
acarelar-3826	157	21	government	government	NOUN
acarelar-3826	157	22	finances	finance	NOUN
acarelar-3826	157	23	.	.	PUNCT
acarelar-3826	158	1	the	the	DET
acarelar-3826	158	2	states	state	NOUN
acarelar-3826	158	3	through	through	ADP
acarelar-3826	158	4	the	the	DET
acarelar-3826	158	5	instrumentality	instrumentality	NOUN
acarelar-3826	158	6	of	of	ADP
acarelar-3826	158	7	the	the	DET
acarelar-3826	158	8	state	state	NOUN
acarelar-3826	158	9	joint	joint	ADJ
acarelar-3826	158	10	local	local	ADJ
acarelar-3826	158	11	government	government	NOUN
acarelar-3826	158	12	account	account	NOUN
acarelar-3826	158	13	delved	delve	VERB
acarelar-3826	158	14	into	into	ADP
acarelar-3826	158	15	these	these	DET
acarelar-3826	158	16	funds	fund	NOUN
acarelar-3826	158	17	for	for	ADP
acarelar-3826	158	18	other	other	ADJ
acarelar-3826	158	19	uses	use	NOUN
acarelar-3826	158	20	other	other	ADJ
acarelar-3826	158	21	than	than	ADP
acarelar-3826	158	22	what	what	PRON
acarelar-3826	158	23	is	be	AUX
acarelar-3826	158	24	meant	mean	VERB
acarelar-3826	158	25	i.e	i.e	PRON
acarelar-3826	158	26	the	the	DET
acarelar-3826	158	27	finding	finding	NOUN
acarelar-3826	158	28	of	of	ADP
acarelar-3826	158	29	local	local	ADJ
acarelar-3826	158	30	governments	government	NOUN
acarelar-3826	158	31	.	.	PUNCT
acarelar-3826	159	1	the	the	DET
acarelar-3826	159	2	creation	creation	NOUN
acarelar-3826	159	3	of	of	ADP
acarelar-3826	159	4	development	development	NOUN
acarelar-3826	159	5	areas	area	NOUN
acarelar-3826	159	6	was	be	AUX
acarelar-3826	159	7	tested	test	VERB
acarelar-3826	159	8	in	in	ADP
acarelar-3826	159	9	the	the	DET
acarelar-3826	159	10	case	case	NOUN
acarelar-3826	159	11	of	of	ADP
acarelar-3826	159	12	ag	ag	PROPN
acarelar-3826	159	13	lagos	lagos	PROPN
acarelar-3826	159	14	state	state	NOUN
acarelar-3826	159	15	vs.	vs.	ADP
acarelar-3826	159	16	ag	ag	PROPN
acarelar-3826	159	17	of	of	ADP
acarelar-3826	159	18	the	the	DET
acarelar-3826	159	19	21	21	NUM
acarelar-3826	159	20	see	see	NOUN
acarelar-3826	159	21	www.africaresearchinstitute.org	www.africaresearchinstitute.org	PROPN
acarelar-3826	159	22	>	>	X
acarelar-3826	159	23	accessed	access	VERB
acarelar-3826	159	24	on	on	ADP
acarelar-3826	159	25	17/5/21	17/5/21	NUM
acarelar-3826	159	26	http://www.africaresearchinstitute.org/	http://www.africaresearchinstitute.org/	VERB
acarelar-3826	159	27	african	african	ADJ
acarelar-3826	159	28	customary	customary	ADJ
acarelar-3826	159	29	and	and	CCONJ
acarelar-3826	159	30	religious	religious	ADJ
acarelar-3826	159	31	law	law	NOUN
acarelar-3826	159	32	review	review	NOUN
acarelar-3826	159	33	(	(	PUNCT
acarelar-3826	159	34	acarelar	acarelar	ADJ
acarelar-3826	159	35	)	)	PUNCT
acarelar-3826	159	36	4	4	NUM
acarelar-3826	159	37	(	(	PUNCT
acarelar-3826	159	38	2023	2023	NUM
acarelar-3826	159	39	)	)	PUNCT
acarelar-3826	159	40	84	84	NUM
acarelar-3826	159	41	federation22	federation22	NOUN
acarelar-3826	159	42	.	.	PUNCT
acarelar-3826	160	1	the	the	DET
acarelar-3826	160	2	dispute	dispute	NOUN
acarelar-3826	160	3	arose	arise	VERB
acarelar-3826	160	4	out	out	ADP
acarelar-3826	160	5	of	of	ADP
acarelar-3826	160	6	a	a	DET
acarelar-3826	160	7	circular	circular	ADJ
acarelar-3826	160	8	letter	letter	NOUN
acarelar-3826	160	9	addressed	address	VERB
acarelar-3826	160	10	to	to	ADP
acarelar-3826	160	11	all	all	DET
acarelar-3826	160	12	the	the	DET
acarelar-3826	160	13	governors	governor	NOUN
acarelar-3826	160	14	of	of	ADP
acarelar-3826	160	15	the	the	DET
acarelar-3826	160	16	states	state	NOUN
acarelar-3826	160	17	and	and	CCONJ
acarelar-3826	160	18	all	all	DET
acarelar-3826	160	19	the	the	DET
acarelar-3826	160	20	local	local	ADJ
acarelar-3826	160	21	government	government	NOUN
acarelar-3826	160	22	chairmen	chairman	NOUN
acarelar-3826	160	23	in	in	ADP
acarelar-3826	160	24	the	the	DET
acarelar-3826	160	25	country	country	NOUN
acarelar-3826	160	26	by	by	ADP
acarelar-3826	160	27	the	the	DET
acarelar-3826	160	28	minister	minister	PROPN
acarelar-3826	160	29	of	of	ADP
acarelar-3826	160	30	state	state	NOUN
acarelar-3826	160	31	in	in	ADP
acarelar-3826	160	32	the	the	DET
acarelar-3826	160	33	federal	federal	PROPN
acarelar-3826	160	34	ministry	ministry	PROPN
acarelar-3826	160	35	of	of	ADP
acarelar-3826	160	36	finance	finance	PROPN
acarelar-3826	160	37	.	.	PUNCT
acarelar-3826	161	1	in	in	ADP
acarelar-3826	161	2	the	the	DET
acarelar-3826	161	3	said	say	VERB
acarelar-3826	161	4	circular	circular	ADJ
acarelar-3826	161	5	the	the	DET
acarelar-3826	161	6	minister	minister	NOUN
acarelar-3826	161	7	of	of	ADP
acarelar-3826	161	8	state	state	NOUN
acarelar-3826	161	9	informed	inform	VERB
acarelar-3826	161	10	the	the	DET
acarelar-3826	161	11	governors	governor	NOUN
acarelar-3826	161	12	and	and	CCONJ
acarelar-3826	161	13	the	the	DET
acarelar-3826	161	14	chairmen	chairman	NOUN
acarelar-3826	161	15	of	of	ADP
acarelar-3826	161	16	the	the	DET
acarelar-3826	161	17	withholding	withholding	NOUN
acarelar-3826	161	18	of	of	ADP
acarelar-3826	161	19	funds	fund	NOUN
acarelar-3826	161	20	meant	mean	VERB
acarelar-3826	161	21	for	for	ADP
acarelar-3826	161	22	local	local	ADJ
acarelar-3826	161	23	government	government	NOUN
acarelar-3826	161	24	in	in	ADP
acarelar-3826	161	25	lagos	lagos	NOUN
acarelar-3826	161	26	state	state	NOUN
acarelar-3826	161	27	.	.	PUNCT
acarelar-3826	162	1	the	the	DET
acarelar-3826	162	2	main	main	ADJ
acarelar-3826	162	3	issues	issue	NOUN
acarelar-3826	162	4	for	for	ADP
acarelar-3826	162	5	consideration	consideration	NOUN
acarelar-3826	162	6	were	be	AUX
acarelar-3826	162	7	whether	whether	SCONJ
acarelar-3826	162	8	the	the	DET
acarelar-3826	162	9	president	president	NOUN
acarelar-3826	162	10	has	have	VERB
acarelar-3826	162	11	the	the	DET
acarelar-3826	162	12	constitutional	constitutional	ADJ
acarelar-3826	162	13	power	power	NOUN
acarelar-3826	162	14	to	to	PART
acarelar-3826	162	15	control	control	VERB
acarelar-3826	162	16	funds	fund	NOUN
acarelar-3826	162	17	from	from	ADP
acarelar-3826	162	18	distributable	distributable	ADJ
acarelar-3826	162	19	pool	pool	NOUN
acarelar-3826	162	20	account	account	NOUN
acarelar-3826	162	21	created	create	VERB
acarelar-3826	162	22	by	by	ADP
acarelar-3826	162	23	virtue	virtue	NOUN
acarelar-3826	162	24	of	of	ADP
acarelar-3826	162	25	section	section	NOUN
acarelar-3826	162	26	162	162	NUM
acarelar-3826	162	27	(	(	PUNCT
acarelar-3826	162	28	1	1	NUM
acarelar-3826	162	29	)	)	PUNCT
acarelar-3826	162	30	of	of	ADP
acarelar-3826	162	31	the	the	DET
acarelar-3826	162	32	1999	1999	NUM
acarelar-3826	162	33	constitution	constitution	NOUN
acarelar-3826	162	34	;	;	PUNCT
acarelar-3826	162	35	and	and	CCONJ
acarelar-3826	162	36	whether	whether	SCONJ
acarelar-3826	162	37	the	the	DET
acarelar-3826	162	38	new	new	ADJ
acarelar-3826	162	39	local	local	ADJ
acarelar-3826	162	40	council	council	PROPN
acarelar-3826	162	41	development	development	NOUN
acarelar-3826	162	42	areas	area	NOUN
acarelar-3826	162	43	were	be	AUX
acarelar-3826	162	44	constitutional	constitutional	ADJ
acarelar-3826	162	45	.	.	PUNCT
acarelar-3826	163	1	the	the	DET
acarelar-3826	163	2	supreme	supreme	PROPN
acarelar-3826	163	3	court	court	PROPN
acarelar-3826	163	4	inter	inter	PROPN
acarelar-3826	163	5	alia	alia	PROPN
acarelar-3826	163	6	held	hold	VERB
acarelar-3826	163	7	as	as	SCONJ
acarelar-3826	163	8	follows	follow	VERB
acarelar-3826	163	9	:	:	PUNCT
acarelar-3826	163	10	1	1	X
acarelar-3826	163	11	.	.	PUNCT
acarelar-3826	164	1	that	that	SCONJ
acarelar-3826	164	2	the	the	DET
acarelar-3826	164	3	laws	law	NOUN
acarelar-3826	164	4	enacted	enact	VERB
acarelar-3826	164	5	by	by	ADP
acarelar-3826	164	6	lagos	lago	NOUN
acarelar-3826	164	7	state	state	NOUN
acarelar-3826	164	8	that	that	PRON
acarelar-3826	164	9	is	be	AUX
acarelar-3826	164	10	law	law	NOUN
acarelar-3826	164	11	no	no	DET
acarelar-3826	164	12	5	5	NUM
acarelar-3826	164	13	of	of	ADP
acarelar-3826	164	14	2002	2002	NUM
acarelar-3826	164	15	and	and	CCONJ
acarelar-3826	164	16	that	that	PRON
acarelar-3826	164	17	of	of	ADP
acarelar-3826	164	18	2004	2004	NUM
acarelar-3826	164	19	are	be	AUX
acarelar-3826	164	20	both	both	PRON
acarelar-3826	164	21	valid	valid	ADJ
acarelar-3826	164	22	laws	law	NOUN
acarelar-3826	164	23	since	since	SCONJ
acarelar-3826	164	24	the	the	DET
acarelar-3826	164	25	house	house	NOUN
acarelar-3826	164	26	of	of	ADP
acarelar-3826	164	27	assembly	assembly	NOUN
acarelar-3826	164	28	of	of	ADP
acarelar-3826	164	29	lagos	lago	NOUN
acarelar-3826	164	30	state	state	NOUN
acarelar-3826	164	31	has	have	VERB
acarelar-3826	164	32	the	the	DET
acarelar-3826	164	33	power	power	NOUN
acarelar-3826	164	34	under	under	ADP
acarelar-3826	164	35	section	section	NOUN
acarelar-3826	164	36	4	4	NUM
acarelar-3826	164	37	subsection	subsection	NOUN
acarelar-3826	164	38	(	(	PUNCT
acarelar-3826	164	39	6	6	NUM
acarelar-3826	164	40	)	)	PUNCT
acarelar-3826	164	41	and	and	CCONJ
acarelar-3826	164	42	section	section	NOUN
acarelar-3826	164	43	7	7	NUM
acarelar-3826	164	44	subsection	subsection	NOUN
acarelar-3826	164	45	(	(	PUNCT
acarelar-3826	164	46	1	1	NUM
acarelar-3826	164	47	)	)	PUNCT
acarelar-3826	164	48	and	and	CCONJ
acarelar-3826	164	49	section	section	NOUN
acarelar-3826	164	50	8	8	NUM
acarelar-3826	164	51	subsection	subsection	NOUN
acarelar-3826	164	52	(	(	PUNCT
acarelar-3826	164	53	3	3	NUM
acarelar-3826	164	54	)	)	PUNCT
acarelar-3826	164	55	of	of	ADP
acarelar-3826	164	56	the	the	DET
acarelar-3826	164	57	constitution	constitution	NOUN
acarelar-3826	164	58	to	to	PART
acarelar-3826	164	59	legislate	legislate	VERB
acarelar-3826	164	60	in	in	ADP
acarelar-3826	164	61	respect	respect	NOUN
acarelar-3826	164	62	of	of	ADP
acarelar-3826	164	63	the	the	DET
acarelar-3826	164	64	creation	creation	NOUN
acarelar-3826	164	65	of	of	ADP
acarelar-3826	164	66	new	new	ADJ
acarelar-3826	164	67	local	local	ADJ
acarelar-3826	164	68	government	government	NOUN
acarelar-3826	164	69	areas	area	NOUN
acarelar-3826	164	70	and	and	CCONJ
acarelar-3826	164	71	local	local	ADJ
acarelar-3826	164	72	government	government	NOUN
acarelar-3826	164	73	councils	council	NOUN
acarelar-3826	164	74	which	which	PRON
acarelar-3826	164	75	were	be	AUX
acarelar-3826	164	76	one	one	NUM
acarelar-3826	164	77	and	and	CCONJ
acarelar-3826	164	78	the	the	DET
acarelar-3826	164	79	same	same	ADJ
acarelar-3826	164	80	for	for	ADP
acarelar-3826	164	81	the	the	DET
acarelar-3826	164	82	purpose	purpose	NOUN
acarelar-3826	164	83	of	of	ADP
acarelar-3826	164	84	section	section	NOUN
acarelar-3826	164	85	162	162	NUM
acarelar-3826	164	86	(	(	PUNCT
acarelar-3826	164	87	3	3	NUM
acarelar-3826	164	88	)	)	PUNCT
acarelar-3826	164	89	(	(	PUNCT
acarelar-3826	164	90	5	5	NUM
acarelar-3826	164	91	)	)	PUNCT
acarelar-3826	164	92	of	of	ADP
acarelar-3826	164	93	the	the	DET
acarelar-3826	164	94	constitution	constitution	NOUN
acarelar-3826	164	95	.	.	PUNCT
acarelar-3826	165	1	however	however	ADV
acarelar-3826	165	2	,	,	PUNCT
acarelar-3826	165	3	in	in	ADP
acarelar-3826	165	4	the	the	DET
acarelar-3826	165	5	context	context	NOUN
acarelar-3826	165	6	of	of	ADP
acarelar-3826	165	7	section	section	NOUN
acarelar-3826	165	8	8	8	NUM
acarelar-3826	165	9	(	(	PUNCT
acarelar-3826	165	10	5	5	NUM
acarelar-3826	165	11	)	)	PUNCT
acarelar-3826	165	12	and	and	CCONJ
acarelar-3826	165	13	section	section	NOUN
acarelar-3826	165	14	3	3	NUM
acarelar-3826	165	15	(	(	PUNCT
acarelar-3826	165	16	6	6	NUM
acarelar-3826	165	17	)	)	PUNCT
acarelar-3826	165	18	,	,	PUNCT
acarelar-3826	165	19	such	such	ADJ
acarelar-3826	165	20	laws	law	NOUN
acarelar-3826	165	21	can	can	AUX
acarelar-3826	165	22	not	not	PART
acarelar-3826	165	23	be	be	AUX
acarelar-3826	165	24	operative	operative	ADJ
acarelar-3826	165	25	or	or	CCONJ
acarelar-3826	165	26	have	have	VERB
acarelar-3826	165	27	full	full	ADJ
acarelar-3826	165	28	effect	effect	NOUN
acarelar-3826	165	29	until	until	SCONJ
acarelar-3826	165	30	the	the	DET
acarelar-3826	165	31	national	national	PROPN
acarelar-3826	165	32	assembly	assembly	NOUN
acarelar-3826	165	33	makes	make	VERB
acarelar-3826	165	34	the	the	DET
acarelar-3826	165	35	necessary	necessary	ADJ
acarelar-3826	165	36	amendment	amendment	NOUN
acarelar-3826	165	37	of	of	ADP
acarelar-3826	165	38	section	section	NOUN
acarelar-3826	165	39	3	3	NUM
acarelar-3826	165	40	(	(	PUNCT
acarelar-3826	165	41	6	6	NUM
acarelar-3826	165	42	)	)	PUNCT
acarelar-3826	165	43	and	and	CCONJ
acarelar-3826	165	44	part	part	NOUN
acarelar-3826	165	45	1	1	NUM
acarelar-3826	165	46	of	of	ADP
acarelar-3826	165	47	the	the	DET
acarelar-3826	165	48	first	first	ADJ
acarelar-3826	165	49	schedule	schedule	NOUN
acarelar-3826	165	50	to	to	ADP
acarelar-3826	165	51	the	the	DET
acarelar-3826	165	52	constitution	constitution	NOUN
acarelar-3826	165	53	.	.	PUNCT
acarelar-3826	166	1	the	the	DET
acarelar-3826	166	2	effect	effect	NOUN
acarelar-3826	166	3	of	of	ADP
acarelar-3826	166	4	this	this	PRON
acarelar-3826	166	5	is	be	AUX
acarelar-3826	166	6	that	that	SCONJ
acarelar-3826	166	7	the	the	DET
acarelar-3826	166	8	laws	law	NOUN
acarelar-3826	166	9	are	be	AUX
acarelar-3826	166	10	valid	valid	ADJ
acarelar-3826	166	11	but	but	CCONJ
acarelar-3826	166	12	inchoate	inchoate	ADJ
acarelar-3826	166	13	until	until	SCONJ
acarelar-3826	166	14	the	the	DET
acarelar-3826	166	15	necessary	necessary	ADJ
acarelar-3826	166	16	steps	step	NOUN
acarelar-3826	166	17	as	as	SCONJ
acarelar-3826	166	18	provided	provide	VERB
acarelar-3826	166	19	by	by	ADP
acarelar-3826	166	20	the	the	DET
acarelar-3826	166	21	constitution	constitution	NOUN
acarelar-3826	166	22	are	be	AUX
acarelar-3826	166	23	taken	take	VERB
acarelar-3826	166	24	by	by	ADP
acarelar-3826	166	25	the	the	DET
acarelar-3826	166	26	national	national	ADJ
acarelar-3826	166	27	assembly	assembly	NOUN
acarelar-3826	166	28	.	.	PUNCT
acarelar-3826	167	1	2	2	X
acarelar-3826	167	2	.	.	X
acarelar-3826	167	3	it	it	PRON
acarelar-3826	167	4	does	do	AUX
acarelar-3826	167	5	not	not	PART
acarelar-3826	167	6	appear	appear	VERB
acarelar-3826	167	7	to	to	PART
acarelar-3826	167	8	be	be	AUX
acarelar-3826	167	9	that	that	SCONJ
acarelar-3826	167	10	there	there	PRON
acarelar-3826	167	11	is	be	VERB
acarelar-3826	167	12	any	any	DET
acarelar-3826	167	13	power	power	NOUN
acarelar-3826	167	14	conferred	confer	VERB
acarelar-3826	167	15	on	on	ADP
acarelar-3826	167	16	the	the	DET
acarelar-3826	167	17	president	president	NOUN
acarelar-3826	167	18	to	to	PART
acarelar-3826	167	19	decide	decide	VERB
acarelar-3826	167	20	to	to	PART
acarelar-3826	167	21	withhold	withhold	VERB
acarelar-3826	167	22	any	any	DET
acarelar-3826	167	23	allocation	allocation	NOUN
acarelar-3826	167	24	on	on	ADP
acarelar-3826	167	25	the	the	DET
acarelar-3826	167	26	basis	basis	NOUN
acarelar-3826	167	27	of	of	ADP
acarelar-3826	167	28	a	a	DET
acarelar-3826	167	29	conceived	conceive	VERB
acarelar-3826	167	30	breach	breach	NOUN
acarelar-3826	167	31	of	of	ADP
acarelar-3826	167	32	the	the	DET
acarelar-3826	167	33	constitution	constitution	NOUN
acarelar-3826	167	34	by	by	ADP
acarelar-3826	167	35	any	any	PRON
acarelar-3826	167	36	of	of	ADP
acarelar-3826	167	37	the	the	DET
acarelar-3826	167	38	three	three	NUM
acarelar-3826	167	39	tiers	tier	NOUN
acarelar-3826	167	40	.	.	PUNCT
acarelar-3826	168	1	it	it	PRON
acarelar-3826	168	2	seems	seem	VERB
acarelar-3826	168	3	to	to	ADP
acarelar-3826	168	4	me	i	PRON
acarelar-3826	168	5	also	also	ADV
acarelar-3826	168	6	that	that	SCONJ
acarelar-3826	168	7	the	the	DET
acarelar-3826	168	8	allocation	allocation	NOUN
acarelar-3826	168	9	principle	principle	NOUN
acarelar-3826	168	10	of	of	ADP
acarelar-3826	168	11	funds	fund	NOUN
acarelar-3826	168	12	to	to	ADP
acarelar-3826	168	13	local	local	ADJ
acarelar-3826	168	14	government	government	NOUN
acarelar-3826	168	15	councils	council	NOUN
acarelar-3826	168	16	in	in	ADP
acarelar-3826	168	17	each	each	DET
acarelar-3826	168	18	state	state	NOUN
acarelar-3826	168	19	is	be	AUX
acarelar-3826	168	20	such	such	ADJ
acarelar-3826	168	21	that	that	SCONJ
acarelar-3826	168	22	the	the	DET
acarelar-3826	168	23	amount	amount	NOUN
acarelar-3826	168	24	payable	payable	ADJ
acarelar-3826	168	25	does	do	AUX
acarelar-3826	168	26	not	not	PART
acarelar-3826	168	27	increase	increase	VERB
acarelar-3826	168	28	simply	simply	ADV
acarelar-3826	168	29	because	because	SCONJ
acarelar-3826	168	30	a	a	DET
acarelar-3826	168	31	house	house	NOUN
acarelar-3826	168	32	of	of	ADP
acarelar-3826	168	33	assembly	assembly	NOUN
acarelar-3826	168	34	has	have	AUX
acarelar-3826	168	35	created	create	VERB
acarelar-3826	168	36	more	more	ADJ
acarelar-3826	168	37	local	local	ADJ
acarelar-3826	168	38	government	government	NOUN
acarelar-3826	168	39	areas	area	NOUN
acarelar-3826	168	40	in	in	ADP
acarelar-3826	168	41	the	the	DET
acarelar-3826	168	42	state	state	NOUN
acarelar-3826	168	43	.	.	PUNCT
acarelar-3826	169	1	to	to	PART
acarelar-3826	169	2	take	take	VERB
acarelar-3826	169	3	that	that	PRON
acarelar-3826	169	4	into	into	ADP
acarelar-3826	169	5	account	account	NOUN
acarelar-3826	169	6	will	will	AUX
acarelar-3826	169	7	simply	simply	ADV
acarelar-3826	169	8	encourage	encourage	VERB
acarelar-3826	169	9	the	the	DET
acarelar-3826	169	10	proliferation	proliferation	NOUN
acarelar-3826	169	11	of	of	ADP
acarelar-3826	169	12	local	local	ADJ
acarelar-3826	169	13	government	government	NOUN
acarelar-3826	169	14	areas	area	NOUN
acarelar-3826	169	15	for	for	ADP
acarelar-3826	169	16	the	the	DET
acarelar-3826	169	17	main	main	ADJ
acarelar-3826	169	18	aim	aim	NOUN
acarelar-3826	169	19	of	of	ADP
acarelar-3826	169	20	earning	earn	VERB
acarelar-3826	169	21	more	more	ADJ
acarelar-3826	169	22	revenue	revenue	NOUN
acarelar-3826	169	23	.	.	PUNCT
acarelar-3826	170	1	that	that	PRON
acarelar-3826	170	2	can	can	AUX
acarelar-3826	170	3	not	not	PART
acarelar-3826	170	4	be	be	AUX
acarelar-3826	170	5	right	right	ADJ
acarelar-3826	170	6	or	or	CCONJ
acarelar-3826	170	7	equitable	equitable	ADJ
acarelar-3826	170	8	.	.	PUNCT
acarelar-3826	171	1	section	section	NOUN
acarelar-3826	171	2	162	162	NUM
acarelar-3826	171	3	(	(	PUNCT
acarelar-3826	171	4	2	2	NUM
acarelar-3826	171	5	)	)	PUNCT
acarelar-3826	171	6	makes	make	VERB
acarelar-3826	171	7	it	it	PRON
acarelar-3826	171	8	clear	clear	ADJ
acarelar-3826	171	9	that	that	SCONJ
acarelar-3826	171	10	the	the	DET
acarelar-3826	171	11	national	national	ADJ
acarelar-3826	171	12	assembly	assembly	NOUN
acarelar-3826	171	13	will	will	AUX
acarelar-3826	171	14	take	take	VERB
acarelar-3826	171	15	into	into	ADP
acarelar-3826	171	16	account	account	NOUN
acarelar-3826	171	17	in	in	ADP
acarelar-3826	171	18	the	the	DET
acarelar-3826	171	19	allocation	allocation	NOUN
acarelar-3826	171	20	principle	principle	NOUN
acarelar-3826	171	21	especially	especially	ADV
acarelar-3826	171	22	those	those	PRON
acarelar-3826	171	23	of	of	ADP
acarelar-3826	171	24	population	population	NOUN
acarelar-3826	171	25	,	,	PUNCT
acarelar-3826	171	26	equality	equality	NOUN
acarelar-3826	171	27	of	of	ADP
acarelar-3826	171	28	states	state	NOUN
acarelar-3826	171	29	,	,	PUNCT
acarelar-3826	171	30	internal	internal	ADJ
acarelar-3826	171	31	revenue	revenue	NOUN
acarelar-3826	171	32	generation	generation	NOUN
acarelar-3826	171	33	,	,	PUNCT
acarelar-3826	171	34	land	land	NOUN
acarelar-3826	171	35	mass	mass	NOUN
acarelar-3826	171	36	,	,	PUNCT
acarelar-3826	171	37	terrain	terrain	NOUN
acarelar-3826	171	38	as	as	ADV
acarelar-3826	171	39	well	well	ADV
acarelar-3826	171	40	as	as	ADP
acarelar-3826	171	41	population	population	NOUN
acarelar-3826	171	42	density	density	NOUN
acarelar-3826	171	43	.	.	PUNCT
acarelar-3826	172	1	since	since	SCONJ
acarelar-3826	172	2	that	that	PRON
acarelar-3826	172	3	is	be	AUX
acarelar-3826	172	4	the	the	DET
acarelar-3826	172	5	position	position	NOUN
acarelar-3826	172	6	,	,	PUNCT
acarelar-3826	172	7	the	the	DET
acarelar-3826	172	8	circumstances	circumstance	NOUN
acarelar-3826	172	9	of	of	ADP
acarelar-3826	172	10	the	the	DET
acarelar-3826	172	11	creation	creation	NOUN
acarelar-3826	172	12	of	of	ADP
acarelar-3826	172	13	more	more	ADJ
acarelar-3826	172	14	local	local	ADJ
acarelar-3826	172	15	government	government	NOUN
acarelar-3826	172	16	areas	area	NOUN
acarelar-3826	172	17	by	by	ADP
acarelar-3826	172	18	a	a	DET
acarelar-3826	172	19	state	state	NOUN
acarelar-3826	172	20	ought	ought	AUX
acarelar-3826	172	21	not	not	PART
acarelar-3826	172	22	to	to	PART
acarelar-3826	172	23	lead	lead	VERB
acarelar-3826	172	24	to	to	ADP
acarelar-3826	172	25	withholding	withholding	NOUN
acarelar-3826	172	26	of	of	ADP
acarelar-3826	172	27	the	the	DET
acarelar-3826	172	28	normal	normal	ADJ
acarelar-3826	172	29	funds	fund	NOUN
acarelar-3826	172	30	to	to	PART
acarelar-3826	172	31	which	which	PRON
acarelar-3826	172	32	a	a	DET
acarelar-3826	172	33	state	state	NOUN
acarelar-3826	172	34	government	government	NOUN
acarelar-3826	172	35	is	be	AUX
acarelar-3826	172	36	entitled	entitle	VERB
acarelar-3826	172	37	to	to	PART
acarelar-3826	172	38	receive	receive	VERB
acarelar-3826	172	39	on	on	ADP
acarelar-3826	172	40	behalf	behalf	NOUN
acarelar-3826	172	41	of	of	ADP
acarelar-3826	172	42	the	the	DET
acarelar-3826	172	43	local	local	ADJ
acarelar-3826	172	44	government	government	NOUN
acarelar-3826	172	45	councils	council	NOUN
acarelar-3826	172	46	in	in	ADP
acarelar-3826	172	47	the	the	DET
acarelar-3826	172	48	state	state	NOUN
acarelar-3826	172	49	.	.	PUNCT
acarelar-3826	173	1	the	the	DET
acarelar-3826	173	2	usual	usual	ADJ
acarelar-3826	173	3	allocation	allocation	NOUN
acarelar-3826	173	4	to	to	PART
acarelar-3826	173	5	which	which	PRON
acarelar-3826	173	6	a	a	DET
acarelar-3826	173	7	state	state	NOUN
acarelar-3826	173	8	was	be	AUX
acarelar-3826	173	9	entitled	entitle	VERB
acarelar-3826	173	10	before	before	ADP
acarelar-3826	173	11	the	the	DET
acarelar-3826	173	12	creation	creation	NOUN
acarelar-3826	173	13	of	of	ADP
acarelar-3826	173	14	more	more	ADJ
acarelar-3826	173	15	local	local	ADJ
acarelar-3826	173	16	government	government	NOUN
acarelar-3826	173	17	areas	area	NOUN
acarelar-3826	173	18	ought	ought	AUX
acarelar-3826	173	19	not	not	PART
acarelar-3826	173	20	to	to	PART
acarelar-3826	173	21	be	be	AUX
acarelar-3826	173	22	a	a	DET
acarelar-3826	173	23	point	point	NOUN
acarelar-3826	173	24	of	of	ADP
acarelar-3826	173	25	dispute	dispute	NOUN
acarelar-3826	173	26	.	.	PUNCT
acarelar-3826	174	1	it	it	PRON
acarelar-3826	174	2	must	must	AUX
acarelar-3826	174	3	continue	continue	VERB
acarelar-3826	174	4	to	to	PART
acarelar-3826	174	5	receive	receive	VERB
acarelar-3826	174	6	that	that	DET
acarelar-3826	174	7	allocation	allocation	NOUN
acarelar-3826	174	8	on	on	ADP
acarelar-3826	174	9	behalf	behalf	NOUN
acarelar-3826	174	10	of	of	ADP
acarelar-3826	174	11	the	the	DET
acarelar-3826	174	12	local	local	ADJ
acarelar-3826	174	13	government	government	NOUN
acarelar-3826	174	14	areas	area	NOUN
acarelar-3826	174	15	until	until	SCONJ
acarelar-3826	174	16	there	there	PRON
acarelar-3826	174	17	is	be	VERB
acarelar-3826	174	18	a	a	DET
acarelar-3826	174	19	new	new	ADJ
acarelar-3826	174	20	general	general	ADJ
acarelar-3826	174	21	allocation	allocation	NOUN
acarelar-3826	174	22	to	to	ADP
acarelar-3826	174	23	formulas	formula	NOUN
acarelar-3826	174	24	approved	approve	VERB
acarelar-3826	174	25	by	by	ADP
acarelar-3826	174	26	the	the	DET
acarelar-3826	174	27	national	national	PROPN
acarelar-3826	174	28	assembly	assembly	NOUN
acarelar-3826	174	29	in	in	ADP
acarelar-3826	174	30	its	its	PRON
acarelar-3826	174	31	collective	collective	ADJ
acarelar-3826	174	32	wisdom	wisdom	NOUN
acarelar-3826	174	33	.	.	PUNCT
acarelar-3826	175	1	3	3	X
acarelar-3826	175	2	.	.	X
acarelar-3826	175	3	failure	failure	NOUN
acarelar-3826	175	4	of	of	ADP
acarelar-3826	175	5	the	the	DET
acarelar-3826	175	6	state	state	NOUN
acarelar-3826	175	7	government	government	NOUN
acarelar-3826	175	8	to	to	PART
acarelar-3826	175	9	for	for	ADP
acarelar-3826	175	10	example	example	NOUN
acarelar-3826	175	11	open	open	ADJ
acarelar-3826	175	12	and	and	CCONJ
acarelar-3826	175	13	maintain	maintain	VERB
acarelar-3826	175	14	the	the	DET
acarelar-3826	175	15	state	state	NOUN
acarelar-3826	175	16	joint	joint	ADJ
acarelar-3826	175	17	local	local	ADJ
acarelar-3826	175	18	government	government	NOUN
acarelar-3826	175	19	account	account	NOUN
acarelar-3826	175	20	or	or	CCONJ
acarelar-3826	175	21	not	not	PART
acarelar-3826	175	22	to	to	PART
acarelar-3826	175	23	pay	pay	VERB
acarelar-3826	175	24	a	a	DET
acarelar-3826	175	25	percentage	percentage	NOUN
acarelar-3826	175	26	of	of	ADP
acarelar-3826	175	27	its	its	PRON
acarelar-3826	175	28	money	money	NOUN
acarelar-3826	175	29	into	into	ADP
acarelar-3826	175	30	the	the	DET
acarelar-3826	175	31	said	say	VERB
acarelar-3826	175	32	account	account	NOUN
acarelar-3826	175	33	for	for	ADP
acarelar-3826	175	34	use	use	NOUN
acarelar-3826	175	35	other	other	ADJ
acarelar-3826	175	36	than	than	ADP
acarelar-3826	175	37	for	for	ADP
acarelar-3826	175	38	what	what	PRON
acarelar-3826	175	39	they	they	PRON
acarelar-3826	175	40	are	be	AUX
acarelar-3826	175	41	meant	mean	VERB
acarelar-3826	175	42	would	would	AUX
acarelar-3826	175	43	constitute	constitute	VERB
acarelar-3826	175	44	a	a	DET
acarelar-3826	175	45	breach	breach	NOUN
acarelar-3826	175	46	of	of	ADP
acarelar-3826	175	47	the	the	DET
acarelar-3826	175	48	relevant	relevant	ADJ
acarelar-3826	175	49	provisions	provision	NOUN
acarelar-3826	175	50	of	of	ADP
acarelar-3826	175	51	the	the	DET
acarelar-3826	175	52	constitution	constitution	NOUN
acarelar-3826	175	53	.	.	PUNCT
acarelar-3826	176	1	any	any	DET
acarelar-3826	176	2	such	such	ADJ
acarelar-3826	176	3	breach	breach	NOUN
acarelar-3826	176	4	would	would	AUX
acarelar-3826	176	5	in	in	ADP
acarelar-3826	176	6	my	my	PRON
acarelar-3826	176	7	view	view	NOUN
acarelar-3826	176	8	be	be	AUX
acarelar-3826	176	9	actionable	actionable	ADJ
acarelar-3826	176	10	in	in	ADP
acarelar-3826	176	11	a	a	DET
acarelar-3826	176	12	court	court	NOUN
acarelar-3826	176	13	of	of	ADP
acarelar-3826	176	14	law	law	NOUN
acarelar-3826	176	15	and	and	CCONJ
acarelar-3826	176	16	can	can	AUX
acarelar-3826	176	17	not	not	PART
acarelar-3826	176	18	be	be	AUX
acarelar-3826	176	19	enforced	enforce	VERB
acarelar-3826	176	20	by	by	ADP
acarelar-3826	176	21	executive	executive	ADJ
acarelar-3826	176	22	sanction	sanction	NOUN
acarelar-3826	176	23	unless	unless	SCONJ
acarelar-3826	176	24	such	such	ADJ
acarelar-3826	176	25	is	be	AUX
acarelar-3826	176	26	provided	provide	VERB
acarelar-3826	176	27	for	for	ADP
acarelar-3826	176	28	in	in	ADP
acarelar-3826	176	29	any	any	DET
acarelar-3826	176	30	act	act	NOUN
acarelar-3826	176	31	passed	pass	VERB
acarelar-3826	176	32	by	by	ADP
acarelar-3826	176	33	the	the	DET
acarelar-3826	176	34	national	national	PROPN
acarelar-3826	176	35	assembly	assembly	PROPN
acarelar-3826	176	36	under	under	ADP
acarelar-3826	176	37	section	section	NOUN
acarelar-3826	176	38	162(5	162(5	NUM
acarelar-3826	176	39	)	)	PUNCT
acarelar-3826	176	40	and	and	CCONJ
acarelar-3826	176	41	162(7	162(7	NUM
acarelar-3826	176	42	)	)	PUNCT
acarelar-3826	176	43	of	of	ADP
acarelar-3826	176	44	the	the	DET
acarelar-3826	176	45	constitution	constitution	NOUN
acarelar-3826	176	46	.	.	PUNCT
acarelar-3826	177	1	as	as	SCONJ
acarelar-3826	177	2	it	it	PRON
acarelar-3826	177	3	appears	appear	VERB
acarelar-3826	177	4	the	the	DET
acarelar-3826	177	5	national	national	ADJ
acarelar-3826	177	6	assembly	assembly	NOUN
acarelar-3826	177	7	is	be	AUX
acarelar-3826	177	8	yet	yet	ADV
acarelar-3826	177	9	to	to	PART
acarelar-3826	177	10	pass	pass	VERB
acarelar-3826	177	11	any	any	DET
acarelar-3826	177	12	such	such	ADJ
acarelar-3826	177	13	laws	law	NOUN
acarelar-3826	177	14	,	,	PUNCT
acarelar-3826	177	15	it	it	PRON
acarelar-3826	177	16	will	will	AUX
acarelar-3826	177	17	be	be	AUX
acarelar-3826	177	18	unconstitutional	unconstitutional	ADJ
acarelar-3826	177	19	for	for	SCONJ
acarelar-3826	177	20	the	the	DET
acarelar-3826	177	21	president	president	NOUN
acarelar-3826	177	22	or	or	CCONJ
acarelar-3826	177	23	any	any	DET
acarelar-3826	177	24	arm	arm	NOUN
acarelar-3826	177	25	of	of	ADP
acarelar-3826	177	26	the	the	DET
acarelar-3826	177	27	executive	executive	NOUN
acarelar-3826	177	28	to	to	PART
acarelar-3826	177	29	assume	assume	VERB
acarelar-3826	177	30	the	the	DET
acarelar-3826	177	31	role	role	NOUN
acarelar-3826	177	32	not	not	PART
acarelar-3826	177	33	specifically	specifically	ADV
acarelar-3826	177	34	conferred	confer	VERB
acarelar-3826	177	35	on	on	ADP
acarelar-3826	177	36	him	he	PRON
acarelar-3826	177	37	under	under	ADP
acarelar-3826	177	38	the	the	DET
acarelar-3826	177	39	constitution	constitution	NOUN
acarelar-3826	177	40	.	.	PUNCT
acarelar-3826	178	1	from	from	ADP
acarelar-3826	178	2	the	the	DET
acarelar-3826	178	3	above	above	ADJ
acarelar-3826	178	4	decision	decision	NOUN
acarelar-3826	178	5	,	,	PUNCT
acarelar-3826	178	6	it	it	PRON
acarelar-3826	178	7	is	be	AUX
acarelar-3826	178	8	clear	clear	ADJ
acarelar-3826	178	9	that	that	SCONJ
acarelar-3826	178	10	the	the	DET
acarelar-3826	178	11	states	state	NOUN
acarelar-3826	178	12	can	can	AUX
acarelar-3826	178	13	create	create	VERB
acarelar-3826	178	14	additional	additional	ADJ
acarelar-3826	178	15	local	local	ADJ
acarelar-3826	178	16	government	government	NOUN
acarelar-3826	178	17	or	or	CCONJ
acarelar-3826	178	18	development	development	NOUN
acarelar-3826	178	19	area	area	NOUN
acarelar-3826	178	20	councils	council	NOUN
acarelar-3826	178	21	but	but	CCONJ
acarelar-3826	178	22	will	will	AUX
acarelar-3826	178	23	only	only	ADV
acarelar-3826	178	24	be	be	AUX
acarelar-3826	178	25	inchoate	inchoate	ADJ
acarelar-3826	178	26	.	.	PUNCT
acarelar-3826	179	1	they	they	PRON
acarelar-3826	179	2	can	can	AUX
acarelar-3826	179	3	only	only	ADV
acarelar-3826	179	4	be	be	AUX
acarelar-3826	179	5	operative	operative	ADJ
acarelar-3826	179	6	and	and	CCONJ
acarelar-3826	179	7	entitled	entitle	VERB
acarelar-3826	179	8	to	to	ADP
acarelar-3826	179	9	local	local	ADJ
acarelar-3826	179	10	governments	government	NOUN
acarelar-3826	179	11	funds	fund	NOUN
acarelar-3826	179	12	when	when	SCONJ
acarelar-3826	179	13	the	the	DET
acarelar-3826	179	14	national	national	PROPN
acarelar-3826	179	15	assembly	assembly	NOUN
acarelar-3826	179	16	makes	make	VERB
acarelar-3826	179	17	the	the	DET
acarelar-3826	179	18	necessary	necessary	ADJ
acarelar-3826	179	19	consequential	consequential	ADJ
acarelar-3826	179	20	provisions	provision	NOUN
acarelar-3826	179	21	with	with	ADP
acarelar-3826	179	22	respect	respect	NOUN
acarelar-3826	179	23	to	to	ADP
acarelar-3826	179	24	the	the	DET
acarelar-3826	179	25	names	name	NOUN
acarelar-3826	179	26	and	and	CCONJ
acarelar-3826	179	27	headquarters	headquarter	NOUN
acarelar-3826	179	28	of	of	ADP
acarelar-3826	179	29	the	the	DET
acarelar-3826	179	30	local	local	ADJ
acarelar-3826	179	31	governments	government	NOUN
acarelar-3826	179	32	.	.	PUNCT
acarelar-3826	180	1	that	that	SCONJ
acarelar-3826	180	2	the	the	DET
acarelar-3826	180	3	federal	federal	ADJ
acarelar-3826	180	4	government	government	NOUN
acarelar-3826	180	5	can	can	AUX
acarelar-3826	180	6	not	not	PART
acarelar-3826	180	7	withhold	withhold	VERB
acarelar-3826	180	8	the	the	DET
acarelar-3826	180	9	funds	fund	NOUN
acarelar-3826	180	10	meant	mean	VERB
acarelar-3826	180	11	to	to	ADP
acarelar-3826	180	12	local	local	ADJ
acarelar-3826	180	13	government	government	NOUN
acarelar-3826	180	14	to	to	ADP
acarelar-3826	180	15	the	the	DET
acarelar-3826	180	16	states	state	NOUN
acarelar-3826	180	17	who	who	PRON
acarelar-3826	180	18	usually	usually	ADV
acarelar-3826	180	19	receive	receive	VERB
acarelar-3826	180	20	the	the	DET
acarelar-3826	180	21	said	say	VERB
acarelar-3826	180	22	funds	fund	NOUN
acarelar-3826	180	23	on	on	ADP
acarelar-3826	180	24	behalf	behalf	NOUN
acarelar-3826	180	25	of	of	ADP
acarelar-3826	180	26	the	the	DET
acarelar-3826	180	27	local	local	ADJ
acarelar-3826	180	28	government	government	NOUN
acarelar-3826	180	29	.	.	PUNCT
acarelar-3826	181	1	that	that	SCONJ
acarelar-3826	181	2	where	where	SCONJ
acarelar-3826	181	3	there	there	PRON
acarelar-3826	181	4	is	be	VERB
acarelar-3826	181	5	a	a	DET
acarelar-3826	181	6	breach	breach	NOUN
acarelar-3826	181	7	by	by	ADP
acarelar-3826	181	8	the	the	DET
acarelar-3826	181	9	states	state	NOUN
acarelar-3826	181	10	on	on	ADP
acarelar-3826	181	11	the	the	DET
acarelar-3826	181	12	use	use	NOUN
acarelar-3826	181	13	of	of	ADP
acarelar-3826	181	14	local	local	ADJ
acarelar-3826	181	15	government	government	NOUN
acarelar-3826	181	16	funds	fund	NOUN
acarelar-3826	181	17	the	the	DET
acarelar-3826	181	18	only	only	ADJ
acarelar-3826	181	19	thing	thing	NOUN
acarelar-3826	181	20	that	that	PRON
acarelar-3826	181	21	can	can	AUX
acarelar-3826	181	22	be	be	AUX
acarelar-3826	181	23	done	do	VERB
acarelar-3826	181	24	is	be	AUX
acarelar-3826	181	25	to	to	PART
acarelar-3826	181	26	go	go	VERB
acarelar-3826	181	27	to	to	ADP
acarelar-3826	181	28	court	court	NOUN
acarelar-3826	181	29	for	for	ADP
acarelar-3826	181	30	redress	redress	NOUN
acarelar-3826	181	31	.	.	PUNCT
acarelar-3826	182	1	that	that	SCONJ
acarelar-3826	182	2	the	the	DET
acarelar-3826	182	3	national	national	PROPN
acarelar-3826	182	4	assembly	assembly	NOUN
acarelar-3826	182	5	can	can	AUX
acarelar-3826	182	6	by	by	ADP
acarelar-3826	182	7	an	an	DET
acarelar-3826	182	8	act	act	NOUN
acarelar-3826	182	9	provide	provide	VERB
acarelar-3826	182	10	for	for	ADP
acarelar-3826	182	11	how	how	SCONJ
acarelar-3826	182	12	breaches	breach	NOUN
acarelar-3826	182	13	of	of	ADP
acarelar-3826	182	14	allocation	allocation	NOUN
acarelar-3826	182	15	of	of	ADP
acarelar-3826	182	16	local	local	ADJ
acarelar-3826	182	17	government	government	NOUN
acarelar-3826	182	18	funds	fund	NOUN
acarelar-3826	182	19	to	to	ADP
acarelar-3826	182	20	local	local	ADJ
acarelar-3826	182	21	government	government	NOUN
acarelar-3826	182	22	can	can	AUX
acarelar-3826	182	23	be	be	AUX
acarelar-3826	182	24	enforced	enforce	VERB
acarelar-3826	182	25	.	.	PUNCT
acarelar-3826	183	1	it	it	PRON
acarelar-3826	183	2	is	be	AUX
acarelar-3826	183	3	disheartening	dishearten	VERB
acarelar-3826	183	4	to	to	PART
acarelar-3826	183	5	note	note	VERB
acarelar-3826	183	6	that	that	SCONJ
acarelar-3826	183	7	since	since	SCONJ
acarelar-3826	183	8	2004	2004	NUM
acarelar-3826	183	9	,	,	PUNCT
acarelar-3826	183	10	after	after	ADP
acarelar-3826	183	11	the	the	DET
acarelar-3826	183	12	above	above	ADJ
acarelar-3826	183	13	judgment	judgment	NOUN
acarelar-3826	183	14	,	,	PUNCT
acarelar-3826	183	15	the	the	DET
acarelar-3826	183	16	national	national	PROPN
acarelar-3826	183	17	assembly	assembly	NOUN
acarelar-3826	183	18	did	do	AUX
acarelar-3826	183	19	not	not	PART
acarelar-3826	183	20	take	take	VERB
acarelar-3826	183	21	advantage	advantage	NOUN
acarelar-3826	183	22	of	of	ADP
acarelar-3826	183	23	the	the	DET
acarelar-3826	183	24	judgment	judgment	NOUN
acarelar-3826	183	25	to	to	PART
acarelar-3826	183	26	enact	enact	VERB
acarelar-3826	183	27	a	a	DET
acarelar-3826	183	28	law	law	NOUN
acarelar-3826	183	29	which	which	PRON
acarelar-3826	183	30	will	will	AUX
acarelar-3826	183	31	provide	provide	VERB
acarelar-3826	183	32	for	for	ADP
acarelar-3826	183	33	direct	direct	ADJ
acarelar-3826	183	34	allocation	allocation	NOUN
acarelar-3826	183	35	to	to	ADP
acarelar-3826	183	36	local	local	ADJ
acarelar-3826	183	37	government	government	NOUN
acarelar-3826	183	38	of	of	ADP
acarelar-3826	183	39	its	its	PRON
acarelar-3826	183	40	funds	fund	NOUN
acarelar-3826	183	41	and	and	CCONJ
acarelar-3826	183	42	what	what	PRON
acarelar-3826	183	43	is	be	AUX
acarelar-3826	183	44	to	to	PART
acarelar-3826	183	45	be	be	AUX
acarelar-3826	183	46	done	do	VERB
acarelar-3826	183	47	to	to	ADP
acarelar-3826	183	48	states	state	NOUN
acarelar-3826	183	49	which	which	PRON
acarelar-3826	183	50	hijack	hijack	VERB
acarelar-3826	183	51	the	the	DET
acarelar-3826	183	52	said	say	VERB
acarelar-3826	183	53	funds	fund	NOUN
acarelar-3826	183	54	.	.	PUNCT
acarelar-3826	184	1	with	with	ADP
acarelar-3826	184	2	the	the	DET
acarelar-3826	184	3	affirmation	affirmation	NOUN
acarelar-3826	184	4	of	of	ADP
acarelar-3826	184	5	the	the	DET
acarelar-3826	184	6	validity	validity	NOUN
acarelar-3826	184	7	of	of	ADP
acarelar-3826	184	8	local	local	ADJ
acarelar-3826	184	9	council	council	NOUN
acarelar-3826	184	10	development	development	NOUN
acarelar-3826	184	11	areas	area	NOUN
acarelar-3826	184	12	by	by	ADP
acarelar-3826	184	13	the	the	DET
acarelar-3826	184	14	supreme	supreme	PROPN
acarelar-3826	184	15	court	court	PROPN
acarelar-3826	184	16	in	in	ADP
acarelar-3826	184	17	a.g	a.g	PROPN
acarelar-3826	184	18	lagos	lagos	NOUN
acarelar-3826	184	19	state	state	NOUN
acarelar-3826	184	20	vs.	vs.	ADP
acarelar-3826	184	21	a.g	a.g	PROPN
acarelar-3826	184	22	of	of	ADP
acarelar-3826	184	23	the	the	DET
acarelar-3826	184	24	federation23	federation23	NOUN
acarelar-3826	184	25	the	the	DET
acarelar-3826	184	26	states	state	NOUN
acarelar-3826	184	27	perfected	perfect	VERB
acarelar-3826	184	28	the	the	DET
acarelar-3826	184	29	further	further	ADJ
acarelar-3826	184	30	erosion	erosion	NOUN
acarelar-3826	184	31	into	into	ADP
acarelar-3826	184	32	local	local	ADJ
acarelar-3826	184	33	government	government	NOUN
acarelar-3826	184	34	funds	fund	NOUN
acarelar-3826	184	35	.	.	PUNCT
acarelar-3826	185	1	they	they	PRON
acarelar-3826	185	2	now	now	ADV
acarelar-3826	185	3	appoint	appoint	VERB
acarelar-3826	185	4	cronies	crony	NOUN
acarelar-3826	185	5	as	as	ADP
acarelar-3826	185	6	local	local	ADJ
acarelar-3826	185	7	government	government	NOUN
acarelar-3826	185	8	chairmen	chairman	NOUN
acarelar-3826	185	9	who	who	PRON
acarelar-3826	185	10	can	can	AUX
acarelar-3826	185	11	not	not	PART
acarelar-3826	185	12	challenge	challenge	VERB
acarelar-3826	185	13	them	they	PRON
acarelar-3826	185	14	.	.	PUNCT
acarelar-3826	186	1	they	they	PRON
acarelar-3826	186	2	hardly	hardly	ADV
acarelar-3826	186	3	conduct	conduct	VERB
acarelar-3826	186	4	local	local	ADJ
acarelar-3826	186	5	government	government	NOUN
acarelar-3826	186	6	election	election	NOUN
acarelar-3826	186	7	but	but	CCONJ
acarelar-3826	186	8	rather	rather	ADV
acarelar-3826	186	9	appoint	appoint	VERB
acarelar-3826	186	10	their	their	PRON
acarelar-3826	186	11	political	political	ADJ
acarelar-3826	186	12	godsons	godson	NOUN
acarelar-3826	186	13	as	as	ADP
acarelar-3826	186	14	members	member	NOUN
acarelar-3826	186	15	of	of	ADP
acarelar-3826	186	16	caretaker	caretaker	NOUN
acarelar-3826	186	17	committees	committee	NOUN
acarelar-3826	186	18	or	or	CCONJ
acarelar-3826	186	19	transitional	transitional	ADJ
acarelar-3826	186	20	committees	committee	NOUN
acarelar-3826	186	21	etc	etc	X
acarelar-3826	186	22	.	.	PUNCT
acarelar-3826	187	1	the	the	DET
acarelar-3826	187	2	states	state	NOUN
acarelar-3826	187	3	continued	continue	VERB
acarelar-3826	187	4	to	to	PART
acarelar-3826	187	5	erode	erode	VERB
acarelar-3826	187	6	on	on	ADP
acarelar-3826	187	7	local	local	ADJ
acarelar-3826	187	8	governments	government	NOUN
acarelar-3826	187	9	funds	fund	NOUN
acarelar-3826	187	10	through	through	ADP
acarelar-3826	187	11	what	what	PRON
acarelar-3826	187	12	they	they	PRON
acarelar-3826	187	13	term	term	VERB
acarelar-3826	187	14	22	22	NUM
acarelar-3826	187	15	(	(	PUNCT
acarelar-3826	187	16	2004	2004	NUM
acarelar-3826	187	17	)	)	PUNCT
acarelar-3826	187	18	20	20	NUM
acarelar-3826	188	1	nscqr	nscqr	NOUN
acarelar-3826	188	2	214	214	NUM
acarelar-3826	188	3	23	23	NUM
acarelar-3826	188	4	supra	supra	PROPN
acarelar-3826	188	5	shigaba	shigaba	NOUN
acarelar-3826	188	6	,	,	PUNCT
acarelar-3826	188	7	epu	epu	PROPN
acarelar-3826	188	8	&	&	CCONJ
acarelar-3826	188	9	okoloma	okoloma	PROPN
acarelar-3826	188	10	:	:	PUNCT
acarelar-3826	188	11	constitutional	constitutional	ADJ
acarelar-3826	188	12	protection	protection	NOUN
acarelar-3826	188	13	of	of	ADP
acarelar-3826	188	14	local	local	ADJ
acarelar-3826	188	15	government	government	NOUN
acarelar-3826	188	16	finances	finance	NOUN
acarelar-3826	188	17	:	:	PUNCT
acarelar-3826	188	18	an	an	DET
acarelar-3826	188	19	imperative	imperative	NOUN
acarelar-3826	188	20	to	to	ADP
acarelar-3826	188	21	sustainable	sustainable	ADJ
acarelar-3826	188	22	development	development	NOUN
acarelar-3826	188	23	of	of	ADP
acarelar-3826	188	24	the	the	DET
acarelar-3826	188	25	rural	rural	ADJ
acarelar-3826	188	26	areas	area	NOUN
acarelar-3826	188	27	in	in	ADP
acarelar-3826	188	28	nigeria	nigeria	PROPN
acarelar-3826	188	29	85	85	NUM
acarelar-3826	188	30	first	first	ADJ
acarelar-3826	188	31	line	line	NOUN
acarelar-3826	188	32	charges	charge	NOUN
acarelar-3826	188	33	which	which	PRON
acarelar-3826	188	34	include	include	VERB
acarelar-3826	188	35	:	:	PUNCT
acarelar-3826	188	36	local	local	ADJ
acarelar-3826	188	37	government	government	NOUN
acarelar-3826	188	38	education	education	NOUN
acarelar-3826	188	39	authority	authority	NOUN
acarelar-3826	188	40	gross	gross	ADJ
acarelar-3826	188	41	salary	salary	NOUN
acarelar-3826	188	42	,	,	PUNCT
acarelar-3826	188	43	local	local	ADJ
acarelar-3826	188	44	government	government	NOUN
acarelar-3826	188	45	education	education	NOUN
acarelar-3826	188	46	authority	authority	NOUN
acarelar-3826	188	47	over	over	ADP
acarelar-3826	188	48	heads	head	NOUN
acarelar-3826	188	49	,	,	PUNCT
acarelar-3826	188	50	total	total	ADJ
acarelar-3826	188	51	education	education	NOUN
acarelar-3826	188	52	funds	fund	NOUN
acarelar-3826	188	53	payable	payable	ADJ
acarelar-3826	188	54	,	,	PUNCT
acarelar-3826	188	55	pension	pension	NOUN
acarelar-3826	188	56	fund	fund	NOUN
acarelar-3826	188	57	allowances	allowance	NOUN
acarelar-3826	188	58	,	,	PUNCT
acarelar-3826	188	59	training	training	NOUN
acarelar-3826	188	60	fund	fund	NOUN
acarelar-3826	188	61	and	and	CCONJ
acarelar-3826	188	62	traditional	traditional	ADJ
acarelar-3826	188	63	rulers	ruler	NOUN
acarelar-3826	188	64	.	.	PUNCT
acarelar-3826	189	1	again	again	ADV
acarelar-3826	189	2	,	,	PUNCT
acarelar-3826	189	3	through	through	ADP
acarelar-3826	189	4	the	the	DET
acarelar-3826	189	5	state	state	NOUN
acarelar-3826	189	6	joint	joint	ADJ
acarelar-3826	189	7	local	local	ADJ
acarelar-3826	189	8	government	government	NOUN
acarelar-3826	189	9	accounts	account	NOUN
acarelar-3826	189	10	,	,	PUNCT
acarelar-3826	189	11	states	state	NOUN
acarelar-3826	189	12	have	have	AUX
acarelar-3826	189	13	come	come	VERB
acarelar-3826	189	14	out	out	ADP
acarelar-3826	189	15	with	with	ADP
acarelar-3826	189	16	all	all	DET
acarelar-3826	189	17	kinds	kind	NOUN
acarelar-3826	189	18	of	of	ADP
acarelar-3826	189	19	items	item	NOUN
acarelar-3826	189	20	which	which	PRON
acarelar-3826	189	21	they	they	PRON
acarelar-3826	189	22	use	use	VERB
acarelar-3826	189	23	to	to	PART
acarelar-3826	189	24	drain	drain	VERB
acarelar-3826	189	25	local	local	ADJ
acarelar-3826	189	26	government	government	NOUN
acarelar-3826	189	27	funds	fund	NOUN
acarelar-3826	189	28	.	.	PUNCT
acarelar-3826	190	1	these	these	PRON
acarelar-3826	190	2	are	be	AUX
acarelar-3826	190	3	environmental	environmental	ADJ
acarelar-3826	190	4	sanitation	sanitation	NOUN
acarelar-3826	190	5	agencies	agency	NOUN
acarelar-3826	190	6	,	,	PUNCT
acarelar-3826	190	7	aids	aids	PROPN
acarelar-3826	190	8	committee	committee	NOUN
acarelar-3826	190	9	,	,	PUNCT
acarelar-3826	190	10	state	state	NOUN
acarelar-3826	190	11	primary	primary	ADJ
acarelar-3826	190	12	health	health	NOUN
acarelar-3826	190	13	care	care	NOUN
acarelar-3826	190	14	etc24	etc24	NOUN
acarelar-3826	190	15	.	.	PUNCT
acarelar-3826	191	1	with	with	ADP
acarelar-3826	191	2	such	such	ADJ
acarelar-3826	191	3	deduction	deduction	NOUN
acarelar-3826	191	4	by	by	ADP
acarelar-3826	191	5	the	the	DET
acarelar-3826	191	6	states	state	NOUN
acarelar-3826	191	7	from	from	ADP
acarelar-3826	191	8	the	the	DET
acarelar-3826	191	9	state	state	NOUN
acarelar-3826	191	10	joint	joint	ADJ
acarelar-3826	191	11	local	local	ADJ
acarelar-3826	191	12	government	government	NOUN
acarelar-3826	191	13	account	account	NOUN
acarelar-3826	191	14	,	,	PUNCT
acarelar-3826	191	15	there	there	PRON
acarelar-3826	191	16	is	be	VERB
acarelar-3826	191	17	little	little	ADJ
acarelar-3826	191	18	left	leave	VERB
acarelar-3826	191	19	to	to	ADP
acarelar-3826	191	20	the	the	DET
acarelar-3826	191	21	local	local	ADJ
acarelar-3826	191	22	governments	government	NOUN
acarelar-3826	191	23	to	to	PART
acarelar-3826	191	24	develop	develop	VERB
acarelar-3826	191	25	the	the	DET
acarelar-3826	191	26	grass	grass	NOUN
acarelar-3826	191	27	roots	root	NOUN
acarelar-3826	191	28	.	.	PUNCT
acarelar-3826	192	1	5	5	X
acarelar-3826	192	2	.	.	X
acarelar-3826	192	3	local	local	ADJ
acarelar-3826	192	4	government	government	NOUN
acarelar-3826	192	5	finances	finance	NOUN
acarelar-3826	192	6	and	and	CCONJ
acarelar-3826	192	7	sustainable	sustainable	ADJ
acarelar-3826	192	8	development	development	NOUN
acarelar-3826	192	9	in	in	ADP
acarelar-3826	192	10	rural	rural	ADJ
acarelar-3826	192	11	areas	area	NOUN
acarelar-3826	192	12	the	the	DET
acarelar-3826	192	13	local	local	ADJ
acarelar-3826	192	14	governments	government	NOUN
acarelar-3826	192	15	in	in	ADP
acarelar-3826	192	16	nigeria	nigeria	PROPN
acarelar-3826	192	17	have	have	VERB
acarelar-3826	192	18	their	their	PRON
acarelar-3826	192	19	sources	source	NOUN
acarelar-3826	192	20	of	of	ADP
acarelar-3826	192	21	revenue	revenue	NOUN
acarelar-3826	192	22	.	.	PUNCT
acarelar-3826	193	1	these	these	PRON
acarelar-3826	193	2	include	include	VERB
acarelar-3826	193	3	:	:	PUNCT
acarelar-3826	193	4	a	a	X
acarelar-3826	193	5	)	)	PUNCT
acarelar-3826	193	6	federal	federal	ADJ
acarelar-3826	193	7	allocation	allocation	NOUN
acarelar-3826	193	8	i.e.	i.e.	ADV
acarelar-3826	193	9	,	,	PUNCT
acarelar-3826	193	10	each	each	DET
acarelar-3826	193	11	local	local	ADJ
acarelar-3826	193	12	government	government	NOUN
acarelar-3826	193	13	is	be	AUX
acarelar-3826	193	14	entitled	entitle	VERB
acarelar-3826	193	15	to	to	ADP
acarelar-3826	193	16	a	a	DET
acarelar-3826	193	17	share	share	NOUN
acarelar-3826	193	18	from	from	ADP
acarelar-3826	193	19	the	the	DET
acarelar-3826	193	20	20	20	NUM
acarelar-3826	193	21	%	%	NOUN
acarelar-3826	193	22	meant	mean	VERB
acarelar-3826	193	23	for	for	ADP
acarelar-3826	193	24	all	all	DET
acarelar-3826	193	25	the	the	DET
acarelar-3826	193	26	local	local	ADJ
acarelar-3826	193	27	governments	government	NOUN
acarelar-3826	193	28	in	in	ADP
acarelar-3826	193	29	nigeria	nigeria	PROPN
acarelar-3826	193	30	b	b	X
acarelar-3826	193	31	)	)	PUNCT
acarelar-3826	193	32	10	10	NUM
acarelar-3826	193	33	%	%	NOUN
acarelar-3826	193	34	of	of	ADP
acarelar-3826	193	35	state	state	NOUN
acarelar-3826	193	36	internally	internally	ADV
acarelar-3826	193	37	generated	generate	VERB
acarelar-3826	193	38	revenue25	revenue25	PROPN
acarelar-3826	193	39	c	c	NOUN
acarelar-3826	193	40	)	)	PUNCT
acarelar-3826	193	41	revenue	revenue	NOUN
acarelar-3826	193	42	derived	derive	VERB
acarelar-3826	193	43	from	from	ADP
acarelar-3826	193	44	its	its	PRON
acarelar-3826	193	45	itemized	itemize	VERB
acarelar-3826	193	46	subject	subject	NOUN
acarelar-3826	193	47	matters	matter	NOUN
acarelar-3826	193	48	as	as	SCONJ
acarelar-3826	193	49	enshrined	enshrine	VERB
acarelar-3826	193	50	in	in	ADP
acarelar-3826	193	51	the	the	DET
acarelar-3826	193	52	4th	4th	ADJ
acarelar-3826	193	53	schedule	schedule	NOUN
acarelar-3826	193	54	to	to	ADP
acarelar-3826	193	55	the	the	DET
acarelar-3826	193	56	constitution	constitution	NOUN
acarelar-3826	193	57	of	of	ADP
acarelar-3826	193	58	the	the	DET
acarelar-3826	193	59	federal	federal	PROPN
acarelar-3826	193	60	republic	republic	PROPN
acarelar-3826	193	61	of	of	ADP
acarelar-3826	193	62	nigeria	nigeria	PROPN
acarelar-3826	193	63	.	.	PUNCT
acarelar-3826	194	1	the	the	DET
acarelar-3826	194	2	objectives	objective	NOUN
acarelar-3826	194	3	of	of	ADP
acarelar-3826	194	4	creating	create	VERB
acarelar-3826	194	5	local	local	ADJ
acarelar-3826	194	6	government	government	NOUN
acarelar-3826	194	7	in	in	ADP
acarelar-3826	194	8	1976	1976	NUM
acarelar-3826	194	9	include	include	VERB
acarelar-3826	194	10	:	:	PUNCT
acarelar-3826	194	11	a	a	X
acarelar-3826	194	12	)	)	PUNCT
acarelar-3826	194	13	to	to	PART
acarelar-3826	194	14	provide	provide	VERB
acarelar-3826	194	15	democratic	democratic	ADJ
acarelar-3826	194	16	and	and	CCONJ
acarelar-3826	194	17	accountable	accountable	ADJ
acarelar-3826	194	18	government	government	NOUN
acarelar-3826	194	19	for	for	ADP
acarelar-3826	194	20	local	local	ADJ
acarelar-3826	194	21	governments	government	NOUN
acarelar-3826	194	22	.	.	PUNCT
acarelar-3826	195	1	b	b	X
acarelar-3826	195	2	)	)	PUNCT
acarelar-3826	195	3	to	to	PART
acarelar-3826	195	4	ensure	ensure	VERB
acarelar-3826	195	5	the	the	DET
acarelar-3826	195	6	provisions	provision	NOUN
acarelar-3826	195	7	of	of	ADP
acarelar-3826	195	8	services	service	NOUN
acarelar-3826	195	9	to	to	ADP
acarelar-3826	195	10	communities	community	NOUN
acarelar-3826	195	11	in	in	ADP
acarelar-3826	195	12	a	a	DET
acarelar-3826	195	13	sustainable	sustainable	ADJ
acarelar-3826	195	14	manner	manner	NOUN
acarelar-3826	195	15	.	.	PUNCT
acarelar-3826	196	1	c	c	X
acarelar-3826	196	2	)	)	PUNCT
acarelar-3826	196	3	to	to	PART
acarelar-3826	196	4	promote	promote	VERB
acarelar-3826	196	5	social	social	ADJ
acarelar-3826	196	6	and	and	CCONJ
acarelar-3826	196	7	economic	economic	ADJ
acarelar-3826	196	8	developments	development	NOUN
acarelar-3826	196	9	.	.	PUNCT
acarelar-3826	197	1	d	d	X
acarelar-3826	197	2	)	)	PUNCT
acarelar-3826	197	3	to	to	PART
acarelar-3826	197	4	promote	promote	VERB
acarelar-3826	197	5	a	a	DET
acarelar-3826	197	6	safe	safe	ADJ
acarelar-3826	197	7	and	and	CCONJ
acarelar-3826	197	8	healthy	healthy	ADJ
acarelar-3826	197	9	environment	environment	NOUN
acarelar-3826	197	10	.	.	PUNCT
acarelar-3826	198	1	e	e	X
acarelar-3826	198	2	)	)	PUNCT
acarelar-3826	198	3	to	to	PART
acarelar-3826	198	4	encourage	encourage	VERB
acarelar-3826	198	5	the	the	DET
acarelar-3826	198	6	involvement	involvement	NOUN
acarelar-3826	198	7	of	of	ADP
acarelar-3826	198	8	communities	community	NOUN
acarelar-3826	198	9	and	and	CCONJ
acarelar-3826	198	10	community	community	NOUN
acarelar-3826	198	11	organization	organization	NOUN
acarelar-3826	198	12	in	in	ADP
acarelar-3826	198	13	the	the	DET
acarelar-3826	198	14	matter	matter	NOUN
acarelar-3826	198	15	of	of	ADP
acarelar-3826	198	16	local	local	ADJ
acarelar-3826	198	17	governments	government	NOUN
acarelar-3826	198	18	.	.	PUNCT
acarelar-3826	199	1	according	accord	VERB
acarelar-3826	199	2	to	to	ADP
acarelar-3826	199	3	brundtland	brundtland	PROPN
acarelar-3826	199	4	report	report	PROPN
acarelar-3826	199	5	,	,	PUNCT
acarelar-3826	199	6	sustainable	sustainable	ADJ
acarelar-3826	199	7	development	development	NOUN
acarelar-3826	199	8	is	be	AUX
acarelar-3826	199	9	development	development	NOUN
acarelar-3826	199	10	that	that	PRON
acarelar-3826	199	11	meets	meet	VERB
acarelar-3826	199	12	the	the	DET
acarelar-3826	199	13	needs	need	NOUN
acarelar-3826	199	14	of	of	ADP
acarelar-3826	199	15	the	the	DET
acarelar-3826	199	16	present	present	NOUN
acarelar-3826	199	17	without	without	ADP
acarelar-3826	199	18	compromising	compromise	VERB
acarelar-3826	199	19	the	the	DET
acarelar-3826	199	20	ability	ability	NOUN
acarelar-3826	199	21	of	of	ADP
acarelar-3826	199	22	future	future	ADJ
acarelar-3826	199	23	generations	generation	NOUN
acarelar-3826	199	24	to	to	PART
acarelar-3826	199	25	meet	meet	VERB
acarelar-3826	199	26	their	their	PRON
acarelar-3826	199	27	own	own	ADJ
acarelar-3826	199	28	needs	need	NOUN
acarelar-3826	199	29	”	"	PUNCT
acarelar-3826	199	30	26	26	NUM
acarelar-3826	199	31	sustainable	sustainable	ADJ
acarelar-3826	199	32	development	development	NOUN
acarelar-3826	199	33	aims	aim	VERB
acarelar-3826	199	34	at	at	ADP
acarelar-3826	199	35	meeting	meet	VERB
acarelar-3826	199	36	human	human	ADJ
acarelar-3826	199	37	development	development	NOUN
acarelar-3826	199	38	goals	goal	NOUN
acarelar-3826	199	39	.	.	PUNCT
acarelar-3826	200	1	the	the	DET
acarelar-3826	200	2	desired	desire	VERB
acarelar-3826	200	3	results	result	NOUN
acarelar-3826	200	4	is	be	AUX
acarelar-3826	200	5	a	a	DET
acarelar-3826	200	6	society	society	NOUN
acarelar-3826	200	7	where	where	SCONJ
acarelar-3826	200	8	living	living	NOUN
acarelar-3826	200	9	conditions	condition	NOUN
acarelar-3826	200	10	and	and	CCONJ
acarelar-3826	200	11	resources	resource	NOUN
acarelar-3826	200	12	meet	meet	VERB
acarelar-3826	200	13	human	human	ADJ
acarelar-3826	200	14	needs	need	NOUN
acarelar-3826	200	15	.	.	PUNCT
acarelar-3826	201	1	at	at	ADP
acarelar-3826	201	2	the	the	DET
acarelar-3826	201	3	local	local	ADJ
acarelar-3826	201	4	government	government	NOUN
acarelar-3826	201	5	level	level	NOUN
acarelar-3826	201	6	therefore	therefore	ADV
acarelar-3826	201	7	what	what	PRON
acarelar-3826	201	8	they	they	PRON
acarelar-3826	201	9	need	need	VERB
acarelar-3826	201	10	are	be	AUX
acarelar-3826	201	11	physical	physical	ADJ
acarelar-3826	201	12	infrastructure	infrastructure	NOUN
acarelar-3826	201	13	such	such	ADJ
acarelar-3826	201	14	as	as	ADP
acarelar-3826	201	15	trunk	trunk	NOUN
acarelar-3826	201	16	c	c	NOUN
acarelar-3826	201	17	road	road	NOUN
acarelar-3826	201	18	,	,	PUNCT
acarelar-3826	201	19	town	town	NOUN
acarelar-3826	201	20	and	and	CCONJ
acarelar-3826	201	21	village	village	NOUN
acarelar-3826	201	22	planning	planning	NOUN
acarelar-3826	201	23	,	,	PUNCT
acarelar-3826	201	24	primary	primary	ADJ
acarelar-3826	201	25	health	health	NOUN
acarelar-3826	201	26	care	care	NOUN
acarelar-3826	201	27	,	,	PUNCT
acarelar-3826	201	28	primary	primary	ADJ
acarelar-3826	201	29	education	education	NOUN
acarelar-3826	201	30	,	,	PUNCT
acarelar-3826	201	31	electricity	electricity	NOUN
acarelar-3826	201	32	,	,	PUNCT
acarelar-3826	201	33	pipe	pipe	NOUN
acarelar-3826	201	34	borne	borne	NOUN
acarelar-3826	201	35	water	water	NOUN
acarelar-3826	201	36	,	,	PUNCT
acarelar-3826	201	37	building	building	NOUN
acarelar-3826	201	38	of	of	ADP
acarelar-3826	201	39	markets	market	NOUN
acarelar-3826	201	40	and	and	CCONJ
acarelar-3826	201	41	neighborhood	neighborhood	NOUN
acarelar-3826	201	42	mini	mini	ADJ
acarelar-3826	201	43	market	market	NOUN
acarelar-3826	201	44	,	,	PUNCT
acarelar-3826	201	45	and	and	CCONJ
acarelar-3826	201	46	facilities	facility	NOUN
acarelar-3826	201	47	etc	etc	X
acarelar-3826	201	48	.	.	X
acarelar-3826	202	1	in	in	ADP
acarelar-3826	202	2	point	point	NOUN
acarelar-3826	202	3	of	of	ADP
acarelar-3826	202	4	fact	fact	NOUN
acarelar-3826	202	5	,	,	PUNCT
acarelar-3826	202	6	it	it	PRON
acarelar-3826	202	7	is	be	AUX
acarelar-3826	202	8	at	at	ADP
acarelar-3826	202	9	the	the	DET
acarelar-3826	202	10	local	local	ADJ
acarelar-3826	202	11	government	government	NOUN
acarelar-3826	202	12	level	level	NOUN
acarelar-3826	202	13	that	that	SCONJ
acarelar-3826	202	14	the	the	DET
acarelar-3826	202	15	sustainable	sustainable	ADJ
acarelar-3826	202	16	development	development	NOUN
acarelar-3826	202	17	goals	goal	NOUN
acarelar-3826	202	18	of	of	ADP
acarelar-3826	202	19	the	the	DET
acarelar-3826	202	20	united	united	PROPN
acarelar-3826	202	21	nations	nations	PROPN
acarelar-3826	202	22	will	will	AUX
acarelar-3826	202	23	best	well	ADV
acarelar-3826	202	24	be	be	AUX
acarelar-3826	202	25	realized27	realized27	NOUN
acarelar-3826	202	26	.	.	PUNCT
acarelar-3826	203	1	if	if	SCONJ
acarelar-3826	203	2	revenue	revenue	NOUN
acarelar-3826	203	3	meant	mean	VERB
acarelar-3826	203	4	for	for	ADP
acarelar-3826	203	5	local	local	ADJ
acarelar-3826	203	6	government	government	NOUN
acarelar-3826	203	7	are	be	AUX
acarelar-3826	203	8	channeled	channel	VERB
acarelar-3826	203	9	to	to	ADP
acarelar-3826	203	10	them	they	PRON
acarelar-3826	203	11	,	,	PUNCT
acarelar-3826	203	12	a	a	DET
acarelar-3826	203	13	well	well	ADV
acarelar-3826	203	14	intention	intention	NOUN
acarelar-3826	203	15	local	local	ADJ
acarelar-3826	203	16	government	government	NOUN
acarelar-3826	203	17	council	council	NOUN
acarelar-3826	203	18	can	can	AUX
acarelar-3826	203	19	meet	meet	VERB
acarelar-3826	203	20	the	the	DET
acarelar-3826	203	21	needs	need	NOUN
acarelar-3826	203	22	of	of	ADP
acarelar-3826	203	23	the	the	DET
acarelar-3826	203	24	local	local	ADJ
acarelar-3826	203	25	government	government	NOUN
acarelar-3826	203	26	and	and	CCONJ
acarelar-3826	203	27	local	local	ADJ
acarelar-3826	203	28	government	government	NOUN
acarelar-3826	203	29	participation	participation	NOUN
acarelar-3826	203	30	will	will	AUX
acarelar-3826	203	31	increase	increase	VERB
acarelar-3826	203	32	.	.	PUNCT
acarelar-3826	204	1	it	it	PRON
acarelar-3826	204	2	will	will	AUX
acarelar-3826	204	3	boost	boost	VERB
acarelar-3826	204	4	economic	economic	ADJ
acarelar-3826	204	5	participation	participation	NOUN
acarelar-3826	204	6	by	by	ADP
acarelar-3826	204	7	local	local	ADJ
acarelar-3826	204	8	people	people	NOUN
acarelar-3826	204	9	with	with	ADP
acarelar-3826	204	10	the	the	DET
acarelar-3826	204	11	attendant	attendant	ADJ
acarelar-3826	204	12	increase	increase	NOUN
acarelar-3826	204	13	in	in	ADP
acarelar-3826	204	14	wealth	wealth	NOUN
acarelar-3826	204	15	to	to	ADP
acarelar-3826	204	16	the	the	DET
acarelar-3826	204	17	local	local	ADJ
acarelar-3826	204	18	people	people	NOUN
acarelar-3826	204	19	.	.	PUNCT
acarelar-3826	205	1	however	however	ADV
acarelar-3826	205	2	,	,	PUNCT
acarelar-3826	205	3	in	in	ADP
acarelar-3826	205	4	nigeria	nigeria	PROPN
acarelar-3826	205	5	,	,	PUNCT
acarelar-3826	205	6	what	what	PRON
acarelar-3826	205	7	we	we	PRON
acarelar-3826	205	8	find	find	VERB
acarelar-3826	205	9	is	be	AUX
acarelar-3826	205	10	erosion	erosion	NOUN
acarelar-3826	205	11	into	into	ADP
acarelar-3826	205	12	local	local	ADJ
acarelar-3826	205	13	government	government	NOUN
acarelar-3826	205	14	finances	finance	NOUN
acarelar-3826	205	15	.	.	PUNCT
acarelar-3826	206	1	the	the	DET
acarelar-3826	206	2	federal	federal	ADJ
acarelar-3826	206	3	allocation	allocation	NOUN
acarelar-3826	206	4	is	be	AUX
acarelar-3826	206	5	diverted	divert	VERB
acarelar-3826	206	6	by	by	ADP
acarelar-3826	206	7	the	the	DET
acarelar-3826	206	8	state	state	NOUN
acarelar-3826	206	9	governments	government	NOUN
acarelar-3826	206	10	,	,	PUNCT
acarelar-3826	206	11	the	the	DET
acarelar-3826	206	12	10	10	NUM
acarelar-3826	206	13	%	%	NOUN
acarelar-3826	206	14	statutory	statutory	ADJ
acarelar-3826	206	15	allocation	allocation	NOUN
acarelar-3826	206	16	from	from	ADP
acarelar-3826	206	17	the	the	DET
acarelar-3826	206	18	states	state	NOUN
acarelar-3826	206	19	are	be	AUX
acarelar-3826	206	20	not	not	PART
acarelar-3826	206	21	given	give	VERB
acarelar-3826	206	22	to	to	ADP
acarelar-3826	206	23	them	they	PRON
acarelar-3826	206	24	.	.	PUNCT
acarelar-3826	207	1	they	they	PRON
acarelar-3826	207	2	are	be	AUX
acarelar-3826	207	3	not	not	PART
acarelar-3826	207	4	even	even	ADV
acarelar-3826	207	5	allowed	allow	VERB
acarelar-3826	207	6	to	to	PART
acarelar-3826	207	7	derive	derive	VERB
acarelar-3826	207	8	revenue	revenue	NOUN
acarelar-3826	207	9	from	from	ADP
acarelar-3826	207	10	its	its	PRON
acarelar-3826	207	11	constitutionally	constitutionally	ADV
acarelar-3826	207	12	listed	list	VERB
acarelar-3826	207	13	subject	subject	ADJ
acarelar-3826	207	14	matters	matter	NOUN
acarelar-3826	207	15	from	from	ADP
acarelar-3826	207	16	where	where	SCONJ
acarelar-3826	207	17	they	they	PRON
acarelar-3826	207	18	can	can	AUX
acarelar-3826	207	19	generate	generate	VERB
acarelar-3826	207	20	revenue	revenue	NOUN
acarelar-3826	207	21	.	.	PUNCT
acarelar-3826	208	1	it	it	PRON
acarelar-3826	208	2	is	be	AUX
acarelar-3826	208	3	therefore	therefore	ADV
acarelar-3826	208	4	imperative	imperative	ADJ
acarelar-3826	208	5	to	to	PART
acarelar-3826	208	6	protect	protect	VERB
acarelar-3826	208	7	local	local	ADJ
acarelar-3826	208	8	government	government	NOUN
acarelar-3826	208	9	finances	finance	NOUN
acarelar-3826	208	10	from	from	ADP
acarelar-3826	208	11	state	state	NOUN
acarelar-3826	208	12	government	government	NOUN
acarelar-3826	208	13	in	in	ADP
acarelar-3826	208	14	order	order	NOUN
acarelar-3826	208	15	to	to	PART
acarelar-3826	208	16	have	have	AUX
acarelar-3826	208	17	sustainable	sustainable	ADJ
acarelar-3826	208	18	developments	development	NOUN
acarelar-3826	208	19	in	in	ADP
acarelar-3826	208	20	rural	rural	ADJ
acarelar-3826	208	21	areas	area	NOUN
acarelar-3826	208	22	.	.	PUNCT
acarelar-3826	209	1	6	6	X
acarelar-3826	209	2	.	.	X
acarelar-3826	209	3	challenges	challenge	NOUN
acarelar-3826	209	4	and	and	CCONJ
acarelar-3826	209	5	prospects	prospect	NOUN
acarelar-3826	209	6	of	of	ADP
acarelar-3826	209	7	protecting	protect	VERB
acarelar-3826	209	8	local	local	ADJ
acarelar-3826	209	9	government	government	NOUN
acarelar-3826	209	10	finances	finance	NOUN
acarelar-3826	209	11	during	during	ADP
acarelar-3826	209	12	the	the	DET
acarelar-3826	209	13	2017	2017	NUM
acarelar-3826	209	14	constitutional	constitutional	ADJ
acarelar-3826	209	15	review	review	NOUN
acarelar-3826	209	16	,	,	PUNCT
acarelar-3826	209	17	the	the	DET
acarelar-3826	209	18	national	national	PROPN
acarelar-3826	209	19	assembly	assembly	PROPN
acarelar-3826	209	20	passed	pass	VERB
acarelar-3826	209	21	a	a	DET
acarelar-3826	209	22	constitutional	constitutional	ADJ
acarelar-3826	209	23	amendment	amendment	NOUN
acarelar-3826	209	24	bill	bill	NOUN
acarelar-3826	209	25	proposing	propose	VERB
acarelar-3826	209	26	local	local	ADJ
acarelar-3826	209	27	government	government	NOUN
acarelar-3826	209	28	autonomy	autonomy	NOUN
acarelar-3826	209	29	including	include	VERB
acarelar-3826	209	30	fiscal	fiscal	ADJ
acarelar-3826	209	31	autonomy	autonomy	NOUN
acarelar-3826	209	32	,	,	PUNCT
acarelar-3826	209	33	to	to	PART
acarelar-3826	209	34	be	be	AUX
acarelar-3826	209	35	an	an	DET
acarelar-3826	209	36	independent	independent	ADJ
acarelar-3826	209	37	tier	tier	NOUN
acarelar-3826	209	38	of	of	ADP
acarelar-3826	209	39	government	government	NOUN
acarelar-3826	209	40	.	.	PUNCT
acarelar-3826	210	1	however	however	ADV
acarelar-3826	210	2	,	,	PUNCT
acarelar-3826	210	3	the	the	DET
acarelar-3826	210	4	bill	bill	NOUN
acarelar-3826	210	5	can	can	AUX
acarelar-3826	210	6	not	not	PART
acarelar-3826	210	7	become	become	VERB
acarelar-3826	210	8	law	law	NOUN
acarelar-3826	210	9	until	until	SCONJ
acarelar-3826	210	10	it	it	PRON
acarelar-3826	210	11	goes	go	VERB
acarelar-3826	210	12	to	to	ADP
acarelar-3826	210	13	all	all	DET
acarelar-3826	210	14	the	the	DET
acarelar-3826	210	15	houses	house	NOUN
acarelar-3826	210	16	of	of	ADP
acarelar-3826	210	17	the	the	DET
acarelar-3826	210	18	states	state	NOUN
acarelar-3826	210	19	assemblies	assembly	NOUN
acarelar-3826	210	20	for	for	ADP
acarelar-3826	210	21	assent	assent	NOUN
acarelar-3826	210	22	in	in	ADP
acarelar-3826	210	23	line	line	NOUN
acarelar-3826	210	24	with	with	ADP
acarelar-3826	210	25	section	section	NOUN
acarelar-3826	210	26	9	9	NUM
acarelar-3826	210	27	(	(	PUNCT
acarelar-3826	210	28	2	2	NUM
acarelar-3826	210	29	)	)	PUNCT
acarelar-3826	210	30	of	of	ADP
acarelar-3826	210	31	the	the	DET
acarelar-3826	210	32	1999	1999	NUM
acarelar-3826	210	33	constitution	constitution	NOUN
acarelar-3826	210	34	which	which	PRON
acarelar-3826	210	35	provides	provide	VERB
acarelar-3826	210	36	thus	thus	ADV
acarelar-3826	210	37	:	:	PUNCT
acarelar-3826	210	38	an	an	DET
acarelar-3826	210	39	act	act	NOUN
acarelar-3826	210	40	of	of	ADP
acarelar-3826	210	41	the	the	DET
acarelar-3826	210	42	national	national	PROPN
acarelar-3826	210	43	assembly	assembly	NOUN
acarelar-3826	210	44	for	for	ADP
acarelar-3826	210	45	the	the	DET
acarelar-3826	210	46	alteration	alteration	NOUN
acarelar-3826	210	47	of	of	ADP
acarelar-3826	210	48	this	this	DET
acarelar-3826	210	49	constitution	constitution	NOUN
acarelar-3826	210	50	,	,	PUNCT
acarelar-3826	210	51	not	not	PART
acarelar-3826	210	52	being	be	AUX
acarelar-3826	210	53	an	an	DET
acarelar-3826	210	54	act	act	NOUN
acarelar-3826	210	55	to	to	PART
acarelar-3826	210	56	which	which	DET
acarelar-3826	210	57	section	section	NOUN
acarelar-3826	210	58	8	8	NUM
acarelar-3826	210	59	of	of	ADP
acarelar-3826	210	60	this	this	DET
acarelar-3826	210	61	constitution	constitution	NOUN
acarelar-3826	210	62	applies	apply	VERB
acarelar-3826	210	63	,	,	PUNCT
acarelar-3826	210	64	shall	shall	AUX
acarelar-3826	210	65	not	not	PART
acarelar-3826	210	66	be	be	AUX
acarelar-3826	210	67	passed	pass	VERB
acarelar-3826	210	68	on	on	ADP
acarelar-3826	210	69	either	either	DET
acarelar-3826	210	70	house	house	NOUN
acarelar-3826	210	71	of	of	ADP
acarelar-3826	210	72	the	the	DET
acarelar-3826	210	73	national	national	PROPN
acarelar-3826	210	74	assembly	assembly	NOUN
acarelar-3826	210	75	unless	unless	SCONJ
acarelar-3826	210	76	the	the	DET
acarelar-3826	210	77	proposal	proposal	NOUN
acarelar-3826	210	78	is	be	AUX
acarelar-3826	210	79	supported	support	VERB
acarelar-3826	210	80	by	by	ADP
acarelar-3826	210	81	the	the	DET
acarelar-3826	210	82	votes	vote	NOUN
acarelar-3826	210	83	of	of	ADP
acarelar-3826	210	84	not	not	PART
acarelar-3826	210	85	less	less	ADJ
acarelar-3826	210	86	two	two	NUM
acarelar-3826	210	87	-	-	PUNCT
acarelar-3826	210	88	thirds	third	NOUN
acarelar-3826	210	89	majority	majority	NOUN
acarelar-3826	210	90	of	of	ADP
acarelar-3826	210	91	all	all	DET
acarelar-3826	210	92	the	the	DET
acarelar-3826	210	93	members	member	NOUN
acarelar-3826	210	94	of	of	ADP
acarelar-3826	210	95	that	that	DET
acarelar-3826	210	96	house	house	NOUN
acarelar-3826	210	97	and	and	CCONJ
acarelar-3826	210	98	approved	approve	VERB
acarelar-3826	210	99	by	by	ADP
acarelar-3826	210	100	resolution	resolution	NOUN
acarelar-3826	210	101	of	of	ADP
acarelar-3826	210	102	the	the	DET
acarelar-3826	210	103	houses	house	NOUN
acarelar-3826	210	104	of	of	ADP
acarelar-3826	210	105	assembly	assembly	NOUN
acarelar-3826	210	106	of	of	ADP
acarelar-3826	210	107	not	not	PART
acarelar-3826	210	108	less	less	ADJ
acarelar-3826	210	109	than	than	ADP
acarelar-3826	210	110	two	two	NUM
acarelar-3826	210	111	thirds	third	NOUN
acarelar-3826	210	112	of	of	ADP
acarelar-3826	210	113	all	all	DET
acarelar-3826	210	114	the	the	DET
acarelar-3826	210	115	states	state	NOUN
acarelar-3826	210	116	.	.	PUNCT
acarelar-3826	211	1	when	when	SCONJ
acarelar-3826	211	2	the	the	DET
acarelar-3826	211	3	bill	bill	NOUN
acarelar-3826	211	4	went	go	VERB
acarelar-3826	211	5	to	to	ADP
acarelar-3826	211	6	the	the	DET
acarelar-3826	211	7	states	state	NOUN
acarelar-3826	211	8	,	,	PUNCT
acarelar-3826	211	9	the	the	DET
acarelar-3826	211	10	governors	governor	NOUN
acarelar-3826	211	11	made	make	VERB
acarelar-3826	211	12	sure	sure	ADJ
acarelar-3826	211	13	that	that	SCONJ
acarelar-3826	211	14	the	the	DET
acarelar-3826	211	15	bill	bill	NOUN
acarelar-3826	211	16	did	do	AUX
acarelar-3826	211	17	not	not	PART
acarelar-3826	211	18	meet	meet	VERB
acarelar-3826	211	19	the	the	DET
acarelar-3826	211	20	constitutional	constitutional	ADJ
acarelar-3826	211	21	requirement	requirement	NOUN
acarelar-3826	211	22	and	and	CCONJ
acarelar-3826	211	23	so	so	ADV
acarelar-3826	211	24	could	could	AUX
acarelar-3826	211	25	not	not	PART
acarelar-3826	211	26	see	see	VERB
acarelar-3826	211	27	the	the	DET
acarelar-3826	211	28	light	light	NOUN
acarelar-3826	211	29	of	of	ADP
acarelar-3826	211	30	the	the	DET
acarelar-3826	211	31	day	day	NOUN
acarelar-3826	211	32	.	.	PUNCT
acarelar-3826	212	1	the	the	DET
acarelar-3826	212	2	funds	fund	NOUN
acarelar-3826	212	3	of	of	ADP
acarelar-3826	212	4	local	local	ADJ
acarelar-3826	212	5	government	government	NOUN
acarelar-3826	212	6	could	could	AUX
acarelar-3826	212	7	not	not	PART
acarelar-3826	212	8	be	be	AUX
acarelar-3826	212	9	protected	protect	VERB
acarelar-3826	212	10	.	.	PUNCT
acarelar-3826	213	1	24	24	NUM
acarelar-3826	213	2	m.i	m.i	PROPN
acarelar-3826	213	3	.	.	PROPN
acarelar-3826	213	4	ugbudu	ugbudu	PROPN
acarelar-3826	213	5	,	,	PUNCT
acarelar-3826	213	6	the	the	DET
acarelar-3826	213	7	nigerian	nigerian	ADJ
acarelar-3826	213	8	financial	financial	ADJ
acarelar-3826	213	9	intelligence	intelligence	NOUN
acarelar-3826	213	10	unit	unit	NOUN
acarelar-3826	213	11	(	(	PUNCT
acarelar-3826	213	12	nfiu	nfiu	PROPN
acarelar-3826	213	13	)	)	PUNCT
acarelar-3826	213	14	and	and	CCONJ
acarelar-3826	213	15	the	the	DET
acarelar-3826	213	16	financial	financial	ADJ
acarelar-3826	213	17	autonomy	autonomy	NOUN
acarelar-3826	213	18	of	of	ADP
acarelar-3826	213	19	local	local	ADJ
acarelar-3826	213	20	governments	government	NOUN
acarelar-3826	213	21	in	in	ADP
acarelar-3826	213	22	nigeria	nigeria	PROPN
acarelar-3826	213	23	:	:	PUNCT
acarelar-3826	213	24	issues	issue	NOUN
acarelar-3826	213	25	and	and	CCONJ
acarelar-3826	213	26	challenges	challenge	NOUN
acarelar-3826	213	27	(	(	PUNCT
acarelar-3826	213	28	nigerian	nigerian	ADJ
acarelar-3826	213	29	journal	journal	NOUN
acarelar-3826	213	30	of	of	ADP
acarelar-3826	213	31	administrative	administrative	ADJ
acarelar-3826	213	32	and	and	CCONJ
acarelar-3826	213	33	political	political	ADJ
acarelar-3826	213	34	studies	study	NOUN
acarelar-3826	213	35	,	,	PUNCT
acarelar-3826	213	36	vol	vol	NOUN
acarelar-3826	213	37	5	5	NUM
acarelar-3826	213	38	,	,	PUNCT
acarelar-3826	213	39	no	no	DET
acarelar-3826	213	40	1	1	NUM
acarelar-3826	213	41	,	,	PUNCT
acarelar-3826	213	42	department	department	NOUN
acarelar-3826	213	43	of	of	ADP
acarelar-3826	213	44	political	political	ADJ
acarelar-3826	213	45	science	science	NOUN
acarelar-3826	213	46	,	,	PUNCT
acarelar-3826	213	47	benue	benue	VERB
acarelar-3826	213	48	state	state	NOUN
acarelar-3826	213	49	university	university	PROPN
acarelar-3826	213	50	,	,	PUNCT
acarelar-3826	213	51	makurdi	makurdi	PROPN
acarelar-3826	213	52	>	>	X
acarelar-3826	213	53	accessed	access	VERB
acarelar-3826	213	54	17/5/21	17/5/21	NUM
acarelar-3826	213	55	25	25	NUM
acarelar-3826	213	56	see	see	NOUN
acarelar-3826	213	57	section	section	NOUN
acarelar-3826	213	58	162	162	NUM
acarelar-3826	213	59	of	of	ADP
acarelar-3826	213	60	the	the	DET
acarelar-3826	213	61	1999	1999	NUM
acarelar-3826	213	62	constitution	constitution	NOUN
acarelar-3826	213	63	as	as	SCONJ
acarelar-3826	213	64	amended	amend	VERB
acarelar-3826	213	65	.	.	PUNCT
acarelar-3826	214	1	international	international	PROPN
acarelar-3826	214	2	institute	institute	PROPN
acarelar-3826	214	3	for	for	ADP
acarelar-3826	214	4	sustainable	sustainable	ADJ
acarelar-3826	214	5	development	development	NOUN
acarelar-3826	214	6	–	–	PUNCT
acarelar-3826	214	7	www.iisd.org	www.iisd.org	X
acarelar-3826	214	8	>	>	X
acarelar-3826	214	9	mccnandgoals	mccnandgoal	NOUN
acarelar-3826	214	10	>	>	X
acarelar-3826	214	11	accessedon17/5/21	accessedon17/5/21	X
acarelar-3826	214	12	27	27	NUM
acarelar-3826	214	13	at	at	ADP
acarelar-3826	214	14	the	the	DET
acarelar-3826	214	15	local	local	ADJ
acarelar-3826	214	16	government	government	NOUN
acarelar-3826	214	17	level	level	NOUN
acarelar-3826	214	18	the	the	DET
acarelar-3826	214	19	sdgs	sdgs	NOUN
acarelar-3826	214	20	that	that	PRON
acarelar-3826	214	21	will	will	AUX
acarelar-3826	214	22	best	well	ADV
acarelar-3826	214	23	be	be	AUX
acarelar-3826	214	24	realized	realize	VERB
acarelar-3826	214	25	include	include	VERB
acarelar-3826	214	26	poverty	poverty	NOUN
acarelar-3826	214	27	reduction	reduction	NOUN
acarelar-3826	214	28	,	,	PUNCT
acarelar-3826	214	29	zero	zero	NUM
acarelar-3826	214	30	hunger	hunger	NOUN
acarelar-3826	214	31	,	,	PUNCT
acarelar-3826	214	32	good	good	ADJ
acarelar-3826	214	33	health	health	NOUN
acarelar-3826	214	34	,	,	PUNCT
acarelar-3826	214	35	quality	quality	NOUN
acarelar-3826	214	36	education	education	NOUN
acarelar-3826	214	37	,	,	PUNCT
acarelar-3826	214	38	gender	gender	NOUN
acarelar-3826	214	39	equality	equality	NOUN
acarelar-3826	214	40	,	,	PUNCT
acarelar-3826	214	41	clean	clean	ADJ
acarelar-3826	214	42	water	water	NOUN
acarelar-3826	214	43	and	and	CCONJ
acarelar-3826	214	44	sanitation	sanitation	NOUN
acarelar-3826	214	45	,	,	PUNCT
acarelar-3826	214	46	security	security	NOUN
acarelar-3826	214	47	and	and	CCONJ
acarelar-3826	214	48	peace	peace	NOUN
acarelar-3826	214	49	and	and	CCONJ
acarelar-3826	214	50	justice	justice	NOUN
acarelar-3826	214	51	.	.	PUNCT
acarelar-3826	215	1	african	african	ADJ
acarelar-3826	215	2	customary	customary	ADJ
acarelar-3826	215	3	and	and	CCONJ
acarelar-3826	215	4	religious	religious	ADJ
acarelar-3826	215	5	law	law	NOUN
acarelar-3826	215	6	review	review	NOUN
acarelar-3826	215	7	(	(	PUNCT
acarelar-3826	215	8	acarelar	acarelar	ADJ
acarelar-3826	215	9	)	)	PUNCT
acarelar-3826	215	10	4	4	NUM
acarelar-3826	215	11	(	(	PUNCT
acarelar-3826	215	12	2023	2023	NUM
acarelar-3826	215	13	)	)	PUNCT
acarelar-3826	215	14	86	86	NUM
acarelar-3826	215	15	however	however	ADV
acarelar-3826	215	16	,	,	PUNCT
acarelar-3826	215	17	in	in	ADP
acarelar-3826	215	18	2019	2019	NUM
acarelar-3826	215	19	,	,	PUNCT
acarelar-3826	215	20	the	the	DET
acarelar-3826	215	21	nigeria	nigeria	PROPN
acarelar-3826	215	22	intelligence	intelligence	NOUN
acarelar-3826	215	23	unit	unit	NOUN
acarelar-3826	215	24	(	(	PUNCT
acarelar-3826	215	25	nfiu	nfiu	PROPN
acarelar-3826	215	26	)	)	PUNCT
acarelar-3826	215	27	issued	issue	VERB
acarelar-3826	215	28	guidelines	guideline	NOUN
acarelar-3826	215	29	to	to	PART
acarelar-3826	215	30	protect	protect	VERB
acarelar-3826	215	31	local	local	ADJ
acarelar-3826	215	32	government	government	NOUN
acarelar-3826	215	33	finances	finance	NOUN
acarelar-3826	215	34	tagged	tag	VERB
acarelar-3826	215	35	.	.	PUNCT
acarelar-3826	216	1	guidelines	guideline	NOUN
acarelar-3826	216	2	to	to	PART
acarelar-3826	216	3	reduce	reduce	VERB
acarelar-3826	216	4	vulnerabilities	vulnerability	NOUN
acarelar-3826	216	5	created	create	VERB
acarelar-3826	216	6	by	by	ADP
acarelar-3826	216	7	cash	cash	NOUN
acarelar-3826	216	8	withdrawals	withdrawal	NOUN
acarelar-3826	216	9	from	from	ADP
acarelar-3826	216	10	local	local	ADJ
acarelar-3826	216	11	government	government	NOUN
acarelar-3826	216	12	funds	fund	NOUN
acarelar-3826	216	13	throughout	throughout	ADP
acarelar-3826	216	14	nigeria	nigeria	PROPN
acarelar-3826	216	15	”	"	PUNCT
acarelar-3826	216	16	which	which	PRON
acarelar-3826	216	17	came	come	VERB
acarelar-3826	216	18	into	into	ADP
acarelar-3826	216	19	effect	effect	NOUN
acarelar-3826	216	20	on	on	ADP
acarelar-3826	216	21	1st	1st	ADJ
acarelar-3826	216	22	june	june	PROPN
acarelar-3826	216	23	2019	2019	NUM
acarelar-3826	216	24	.	.	PUNCT
acarelar-3826	217	1	the	the	DET
acarelar-3826	217	2	guidelines	guideline	NOUN
acarelar-3826	217	3	include	include	VERB
acarelar-3826	217	4	:	:	PUNCT
acarelar-3826	217	5	1	1	X
acarelar-3826	217	6	.	.	X
acarelar-3826	217	7	barring	bar	VERB
acarelar-3826	217	8	state	state	NOUN
acarelar-3826	217	9	governors	governor	NOUN
acarelar-3826	217	10	from	from	ADP
acarelar-3826	217	11	interfering	interfere	VERB
acarelar-3826	217	12	with	with	ADP
acarelar-3826	217	13	statutory	statutory	ADJ
acarelar-3826	217	14	allocation	allocation	NOUN
acarelar-3826	217	15	accruing	accrue	VERB
acarelar-3826	217	16	to	to	ADP
acarelar-3826	217	17	the	the	DET
acarelar-3826	217	18	local	local	ADJ
acarelar-3826	217	19	government	government	NOUN
acarelar-3826	217	20	directly	directly	ADV
acarelar-3826	217	21	from	from	ADP
acarelar-3826	217	22	the	the	DET
acarelar-3826	217	23	federation	federation	PROPN
acarelar-3826	217	24	account	account	NOUN
acarelar-3826	217	25	.	.	PUNCT
acarelar-3826	218	1	2	2	X
acarelar-3826	218	2	.	.	X
acarelar-3826	218	3	local	local	ADJ
acarelar-3826	218	4	government	government	NOUN
acarelar-3826	218	5	allocations	allocation	NOUN
acarelar-3826	218	6	are	be	AUX
acarelar-3826	218	7	to	to	PART
acarelar-3826	218	8	go	go	VERB
acarelar-3826	218	9	to	to	ADP
acarelar-3826	218	10	their	their	PRON
acarelar-3826	218	11	respective	respective	ADJ
acarelar-3826	218	12	bank	bank	NOUN
acarelar-3826	218	13	accounts	account	NOUN
acarelar-3826	218	14	.	.	PUNCT
acarelar-3826	219	1	3	3	X
acarelar-3826	219	2	.	.	X
acarelar-3826	219	3	the	the	DET
acarelar-3826	219	4	amount	amount	NOUN
acarelar-3826	219	5	standing	stand	VERB
acarelar-3826	219	6	to	to	ADP
acarelar-3826	219	7	the	the	DET
acarelar-3826	219	8	credit	credit	NOUN
acarelar-3826	219	9	of	of	ADP
acarelar-3826	219	10	local	local	ADJ
acarelar-3826	219	11	government	government	NOUN
acarelar-3826	219	12	council	council	NOUN
acarelar-3826	219	13	of	of	ADP
acarelar-3826	219	14	the	the	DET
acarelar-3826	219	15	states	state	NOUN
acarelar-3826	219	16	shall	shall	AUX
acarelar-3826	219	17	be	be	AUX
acarelar-3826	219	18	distributed	distribute	VERB
acarelar-3826	219	19	among	among	ADP
acarelar-3826	219	20	the	the	DET
acarelar-3826	219	21	local	local	ADJ
acarelar-3826	219	22	government	government	NOUN
acarelar-3826	219	23	councils	council	NOUN
acarelar-3826	219	24	of	of	ADP
acarelar-3826	219	25	the	the	DET
acarelar-3826	219	26	states	state	NOUN
acarelar-3826	219	27	and	and	CCONJ
acarelar-3826	219	28	not	not	PART
acarelar-3826	219	29	for	for	ADP
acarelar-3826	219	30	other	other	ADJ
acarelar-3826	219	31	purposes	purpose	NOUN
acarelar-3826	219	32	.	.	PUNCT
acarelar-3826	220	1	4	4	X
acarelar-3826	220	2	.	.	NOUN
acarelar-3826	220	3	provides	provide	VERB
acarelar-3826	220	4	for	for	ADP
acarelar-3826	220	5	a	a	DET
acarelar-3826	220	6	limited	limited	ADJ
acarelar-3826	220	7	cash	cash	NOUN
acarelar-3826	220	8	withdrawal	withdrawal	NOUN
acarelar-3826	220	9	of	of	ADP
acarelar-3826	220	10	₦	₦	PROPN
acarelar-3826	220	11	500	500	NUM
acarelar-3826	220	12	,	,	PUNCT
acarelar-3826	220	13	000	000	NUM
acarelar-3826	220	14	for	for	ADP
acarelar-3826	220	15	all	all	DET
acarelar-3826	220	16	774	774	NUM
acarelar-3826	220	17	local	local	ADJ
acarelar-3826	220	18	government	government	NOUN
acarelar-3826	220	19	in	in	ADP
acarelar-3826	220	20	the	the	DET
acarelar-3826	220	21	country	country	NOUN
acarelar-3826	220	22	.	.	PUNCT
acarelar-3826	221	1	any	any	DET
acarelar-3826	221	2	transaction	transaction	NOUN
acarelar-3826	221	3	above	above	ADP
acarelar-3826	221	4	this	this	PRON
acarelar-3826	221	5	should	should	AUX
acarelar-3826	221	6	go	go	VERB
acarelar-3826	221	7	vide	vide	NOUN
acarelar-3826	221	8	cheques	cheque	NOUN
acarelar-3826	221	9	or	or	CCONJ
acarelar-3826	221	10	e	e	NOUN
acarelar-3826	221	11	-	-	NOUN
acarelar-3826	221	12	transfer	transfer	NOUN
acarelar-3826	221	13	.	.	PUNCT
acarelar-3826	222	1	the	the	DET
acarelar-3826	222	2	senate	senate	PROPN
acarelar-3826	222	3	and	and	CCONJ
acarelar-3826	222	4	the	the	DET
acarelar-3826	222	5	national	national	PROPN
acarelar-3826	222	6	union	union	PROPN
acarelar-3826	222	7	of	of	ADP
acarelar-3826	222	8	local	local	ADJ
acarelar-3826	222	9	government	government	NOUN
acarelar-3826	222	10	employees	employee	NOUN
acarelar-3826	222	11	(	(	PUNCT
acarelar-3826	222	12	nulge	nulge	NOUN
acarelar-3826	222	13	)	)	PUNCT
acarelar-3826	222	14	applauded	applaud	VERB
acarelar-3826	222	15	this	this	DET
acarelar-3826	222	16	gesture	gesture	NOUN
acarelar-3826	222	17	,	,	PUNCT
acarelar-3826	222	18	however	however	ADV
acarelar-3826	222	19	the	the	DET
acarelar-3826	222	20	governors	governor	NOUN
acarelar-3826	222	21	vehemently	vehemently	ADV
acarelar-3826	222	22	opposed	oppose	VERB
acarelar-3826	222	23	to	to	ADP
acarelar-3826	222	24	it	it	PRON
acarelar-3826	222	25	.	.	PUNCT
acarelar-3826	223	1	they	they	PRON
acarelar-3826	223	2	have	have	AUX
acarelar-3826	223	3	questioned	question	VERB
acarelar-3826	223	4	the	the	DET
acarelar-3826	223	5	constitutionality	constitutionality	NOUN
acarelar-3826	223	6	of	of	ADP
acarelar-3826	223	7	the	the	DET
acarelar-3826	223	8	nfiu	nfiu	PROPN
acarelar-3826	223	9	guidelines	guideline	NOUN
acarelar-3826	223	10	on	on	ADP
acarelar-3826	223	11	the	the	DET
acarelar-3826	223	12	premise	premise	NOUN
acarelar-3826	223	13	that	that	SCONJ
acarelar-3826	223	14	the	the	DET
acarelar-3826	223	15	nfiu	nfiu	PROPN
acarelar-3826	223	16	act	act	PROPN
acarelar-3826	223	17	2018	2018	NUM
acarelar-3826	223	18	did	do	AUX
acarelar-3826	223	19	not	not	PART
acarelar-3826	223	20	give	give	VERB
acarelar-3826	223	21	the	the	DET
acarelar-3826	223	22	unit	unit	NOUN
acarelar-3826	223	23	the	the	DET
acarelar-3826	223	24	power	power	NOUN
acarelar-3826	223	25	to	to	PART
acarelar-3826	223	26	enact	enact	VERB
acarelar-3826	223	27	the	the	DET
acarelar-3826	223	28	said	say	VERB
acarelar-3826	223	29	guidelines	guideline	NOUN
acarelar-3826	223	30	,	,	PUNCT
acarelar-3826	223	31	that	that	SCONJ
acarelar-3826	223	32	the	the	DET
acarelar-3826	223	33	nfui	nfui	NOUN
acarelar-3826	223	34	acted	act	VERB
acarelar-3826	223	35	out	out	ADP
acarelar-3826	223	36	of	of	ADP
acarelar-3826	223	37	its	its	PRON
acarelar-3826	223	38	mandate	mandate	NOUN
acarelar-3826	223	39	and	and	CCONJ
acarelar-3826	223	40	that	that	SCONJ
acarelar-3826	223	41	the	the	DET
acarelar-3826	223	42	guideline	guideline	NOUN
acarelar-3826	223	43	are	be	AUX
acarelar-3826	223	44	an	an	DET
acarelar-3826	223	45	infringement	infringement	NOUN
acarelar-3826	223	46	of	of	ADP
acarelar-3826	223	47	states	state	NOUN
acarelar-3826	223	48	constitutional	constitutional	ADJ
acarelar-3826	223	49	rights	right	NOUN
acarelar-3826	223	50	under	under	ADP
acarelar-3826	223	51	section	section	NOUN
acarelar-3826	223	52	162	162	NUM
acarelar-3826	223	53	(	(	PUNCT
acarelar-3826	223	54	5	5	NUM
acarelar-3826	223	55	)	)	PUNCT
acarelar-3826	223	56	(	(	PUNCT
acarelar-3826	223	57	6	6	NUM
acarelar-3826	223	58	)	)	PUNCT
acarelar-3826	223	59	of	of	ADP
acarelar-3826	223	60	the	the	DET
acarelar-3826	223	61	constitution	constitution	NOUN
acarelar-3826	223	62	.	.	PUNCT
acarelar-3826	224	1	7	7	X
acarelar-3826	224	2	.	.	X
acarelar-3826	224	3	conclusion	conclusion	NOUN
acarelar-3826	224	4	and	and	CCONJ
acarelar-3826	224	5	recommendations	recommendation	NOUN
acarelar-3826	224	6	the	the	DET
acarelar-3826	224	7	local	local	ADJ
acarelar-3826	224	8	government	government	NOUN
acarelar-3826	224	9	system	system	NOUN
acarelar-3826	224	10	has	have	AUX
acarelar-3826	224	11	come	come	VERB
acarelar-3826	224	12	to	to	PART
acarelar-3826	224	13	stay	stay	VERB
acarelar-3826	224	14	having	having	AUX
acarelar-3826	224	15	been	be	AUX
acarelar-3826	224	16	guaranteed	guarantee	VERB
acarelar-3826	224	17	in	in	ADP
acarelar-3826	224	18	successive	successive	ADJ
acarelar-3826	224	19	constitutions	constitution	NOUN
acarelar-3826	224	20	.	.	PUNCT
acarelar-3826	225	1	the	the	DET
acarelar-3826	225	2	finances	finance	NOUN
acarelar-3826	225	3	for	for	ADP
acarelar-3826	225	4	their	their	PRON
acarelar-3826	225	5	operation	operation	NOUN
acarelar-3826	225	6	has	have	AUX
acarelar-3826	225	7	also	also	ADV
acarelar-3826	225	8	been	be	AUX
acarelar-3826	225	9	guaranteed	guarantee	VERB
acarelar-3826	225	10	as	as	SCONJ
acarelar-3826	225	11	outlined	outline	VERB
acarelar-3826	225	12	by	by	ADP
acarelar-3826	225	13	section	section	NOUN
acarelar-3826	225	14	162	162	NUM
acarelar-3826	225	15	of	of	ADP
acarelar-3826	225	16	the	the	DET
acarelar-3826	225	17	1999	1999	NUM
acarelar-3826	225	18	constitution	constitution	NOUN
acarelar-3826	225	19	,	,	PUNCT
acarelar-3826	225	20	the	the	DET
acarelar-3826	225	21	4th	4th	ADJ
acarelar-3826	225	22	schedule	schedule	NOUN
acarelar-3826	225	23	to	to	ADP
acarelar-3826	225	24	the	the	DET
acarelar-3826	225	25	constitution	constitution	NOUN
acarelar-3826	225	26	and	and	CCONJ
acarelar-3826	225	27	the	the	DET
acarelar-3826	225	28	allocation	allocation	NOUN
acarelar-3826	225	29	of	of	ADP
acarelar-3826	225	30	finances	finance	NOUN
acarelar-3826	225	31	(	(	PUNCT
acarelar-3826	225	32	federation	federation	NOUN
acarelar-3826	225	33	account	account	PROPN
acarelar-3826	225	34	etc	etc	X
acarelar-3826	225	35	)	)	PUNCT
acarelar-3826	225	36	act	act	PROPN
acarelar-3826	225	37	.	.	PUNCT
acarelar-3826	226	1	however	however	ADV
acarelar-3826	226	2	,	,	PUNCT
acarelar-3826	226	3	the	the	DET
acarelar-3826	226	4	governors	governor	NOUN
acarelar-3826	226	5	have	have	AUX
acarelar-3826	226	6	exploited	exploit	VERB
acarelar-3826	226	7	loopholes	loophole	NOUN
acarelar-3826	226	8	in	in	ADP
acarelar-3826	226	9	section	section	NOUN
acarelar-3826	226	10	162	162	NUM
acarelar-3826	226	11	(	(	PUNCT
acarelar-3826	226	12	5	5	NUM
acarelar-3826	226	13	)	)	PUNCT
acarelar-3826	226	14	(	(	PUNCT
acarelar-3826	226	15	6	6	NUM
acarelar-3826	226	16	)	)	PUNCT
acarelar-3826	226	17	of	of	ADP
acarelar-3826	226	18	the	the	DET
acarelar-3826	226	19	constitution	constitution	NOUN
acarelar-3826	226	20	and	and	CCONJ
acarelar-3826	226	21	the	the	DET
acarelar-3826	226	22	case	case	NOUN
acarelar-3826	226	23	of	of	ADP
acarelar-3826	226	24	ag	ag	PROPN
acarelar-3826	226	25	lagos	lagos	PROPN
acarelar-3826	226	26	v.	v.	PROPN
acarelar-3826	226	27	ag	ag	PROPN
acarelar-3826	226	28	federation	federation	PROPN
acarelar-3826	226	29	to	to	PART
acarelar-3826	226	30	deny	deny	VERB
acarelar-3826	226	31	local	local	ADJ
acarelar-3826	226	32	governments	government	NOUN
acarelar-3826	226	33	of	of	ADP
acarelar-3826	226	34	their	their	PRON
acarelar-3826	226	35	constitutionally	constitutionally	ADV
acarelar-3826	226	36	guaranteed	guarantee	VERB
acarelar-3826	226	37	funds	fund	NOUN
acarelar-3826	226	38	.	.	PUNCT
acarelar-3826	227	1	it	it	PRON
acarelar-3826	227	2	is	be	AUX
acarelar-3826	227	3	indisputable	indisputable	ADJ
acarelar-3826	227	4	that	that	SCONJ
acarelar-3826	227	5	for	for	SCONJ
acarelar-3826	227	6	the	the	DET
acarelar-3826	227	7	mandate	mandate	NOUN
acarelar-3826	227	8	of	of	ADP
acarelar-3826	227	9	local	local	ADJ
acarelar-3826	227	10	government	government	NOUN
acarelar-3826	227	11	to	to	PART
acarelar-3826	227	12	be	be	AUX
acarelar-3826	227	13	achieved	achieve	VERB
acarelar-3826	227	14	and	and	CCONJ
acarelar-3826	227	15	for	for	SCONJ
acarelar-3826	227	16	local	local	ADJ
acarelar-3826	227	17	government	government	NOUN
acarelar-3826	227	18	to	to	PART
acarelar-3826	227	19	remain	remain	VERB
acarelar-3826	227	20	relevant	relevant	ADJ
acarelar-3826	227	21	,	,	PUNCT
acarelar-3826	227	22	conscious	conscious	ADJ
acarelar-3826	227	23	effort	effort	NOUN
acarelar-3826	227	24	need	need	VERB
acarelar-3826	227	25	to	to	PART
acarelar-3826	227	26	be	be	AUX
acarelar-3826	227	27	done	do	VERB
acarelar-3826	227	28	to	to	PART
acarelar-3826	227	29	protect	protect	VERB
acarelar-3826	227	30	local	local	ADJ
acarelar-3826	227	31	government	government	NOUN
acarelar-3826	227	32	finances	finance	NOUN
acarelar-3826	227	33	if	if	SCONJ
acarelar-3826	227	34	there	there	PRON
acarelar-3826	227	35	should	should	AUX
acarelar-3826	227	36	be	be	AUX
acarelar-3826	227	37	sustainable	sustainable	ADJ
acarelar-3826	227	38	development	development	NOUN
acarelar-3826	227	39	in	in	ADP
acarelar-3826	227	40	the	the	DET
acarelar-3826	227	41	rural	rural	ADJ
acarelar-3826	227	42	areas	area	NOUN
acarelar-3826	227	43	.	.	PUNCT
acarelar-3826	228	1	hence	hence	ADV
acarelar-3826	228	2	,	,	PUNCT
acarelar-3826	228	3	conscious	conscious	ADJ
acarelar-3826	228	4	effort	effort	NOUN
acarelar-3826	228	5	is	be	AUX
acarelar-3826	228	6	required	require	VERB
acarelar-3826	228	7	to	to	PART
acarelar-3826	228	8	restore	restore	VERB
acarelar-3826	228	9	their	their	PRON
acarelar-3826	228	10	financial	financial	ADJ
acarelar-3826	228	11	independence	independence	NOUN
acarelar-3826	228	12	,	,	PUNCT
acarelar-3826	228	13	or	or	CCONJ
acarelar-3826	228	14	else	else	ADV
acarelar-3826	228	15	the	the	DET
acarelar-3826	228	16	much	much	ADV
acarelar-3826	228	17	needed	need	VERB
acarelar-3826	228	18	development	development	NOUN
acarelar-3826	228	19	at	at	ADP
acarelar-3826	228	20	the	the	DET
acarelar-3826	228	21	rural	rural	ADJ
acarelar-3826	228	22	areas	area	NOUN
acarelar-3826	228	23	will	will	AUX
acarelar-3826	228	24	be	be	AUX
acarelar-3826	228	25	a	a	DET
acarelar-3826	228	26	mirage	mirage	NOUN
acarelar-3826	228	27	.	.	PUNCT
acarelar-3826	229	1	against	against	ADP
acarelar-3826	229	2	the	the	DET
acarelar-3826	229	3	above	above	ADJ
acarelar-3826	229	4	discourse	discourse	NOUN
acarelar-3826	229	5	there	there	PRON
acarelar-3826	229	6	is	be	VERB
acarelar-3826	229	7	need	need	NOUN
acarelar-3826	229	8	to	to	PART
acarelar-3826	229	9	protect	protect	VERB
acarelar-3826	229	10	the	the	DET
acarelar-3826	229	11	finances	finance	NOUN
acarelar-3826	229	12	of	of	ADP
acarelar-3826	229	13	local	local	ADJ
acarelar-3826	229	14	government	government	NOUN
acarelar-3826	229	15	in	in	ADP
acarelar-3826	229	16	nigeria	nigeria	PROPN
acarelar-3826	229	17	.	.	PUNCT
acarelar-3826	230	1	we	we	PRON
acarelar-3826	230	2	suggest	suggest	VERB
acarelar-3826	230	3	the	the	DET
acarelar-3826	230	4	following	following	NOUN
acarelar-3826	230	5	as	as	ADP
acarelar-3826	230	6	means	mean	NOUN
acarelar-3826	230	7	of	of	ADP
acarelar-3826	230	8	protecting	protect	VERB
acarelar-3826	230	9	local	local	ADJ
acarelar-3826	230	10	government	government	NOUN
acarelar-3826	230	11	finances	finance	NOUN
acarelar-3826	230	12	in	in	ADP
acarelar-3826	230	13	nigeria	nigeria	PROPN
acarelar-3826	230	14	.	.	PUNCT
acarelar-3826	231	1	i.	i.	PROPN
acarelar-3826	231	2	creation	creation	NOUN
acarelar-3826	231	3	of	of	ADP
acarelar-3826	231	4	local	local	ADJ
acarelar-3826	231	5	government	government	NOUN
acarelar-3826	231	6	constitutional	constitutional	ADJ
acarelar-3826	231	7	ombudsman	ombudsman	NOUN
acarelar-3826	231	8	to	to	PART
acarelar-3826	231	9	assert	assert	VERB
acarelar-3826	231	10	the	the	DET
acarelar-3826	231	11	rights	right	NOUN
acarelar-3826	231	12	of	of	ADP
acarelar-3826	231	13	local	local	ADJ
acarelar-3826	231	14	government	government	NOUN
acarelar-3826	231	15	to	to	ADP
acarelar-3826	231	16	fiscal	fiscal	ADJ
acarelar-3826	231	17	independence	independence	NOUN
acarelar-3826	231	18	and	and	CCONJ
acarelar-3826	231	19	to	to	PART
acarelar-3826	231	20	checkmate	checkmate	VERB
acarelar-3826	231	21	the	the	DET
acarelar-3826	231	22	incessant	incessant	ADJ
acarelar-3826	231	23	interference	interference	NOUN
acarelar-3826	231	24	by	by	ADP
acarelar-3826	231	25	the	the	DET
acarelar-3826	231	26	governors	governor	NOUN
acarelar-3826	231	27	of	of	ADP
acarelar-3826	231	28	local	local	ADJ
acarelar-3826	231	29	government	government	NOUN
acarelar-3826	231	30	finances	finance	NOUN
acarelar-3826	231	31	.	.	PUNCT
acarelar-3826	232	1	ii	ii	PROPN
acarelar-3826	232	2	.	.	PUNCT
acarelar-3826	233	1	amendment	amendment	PROPN
acarelar-3826	233	2	of	of	ADP
acarelar-3826	233	3	section	section	NOUN
acarelar-3826	233	4	9	9	NUM
acarelar-3826	233	5	(	(	PUNCT
acarelar-3826	233	6	2	2	NUM
acarelar-3826	233	7	)	)	PUNCT
acarelar-3826	233	8	of	of	ADP
acarelar-3826	233	9	the	the	DET
acarelar-3826	233	10	1999	1999	NUM
acarelar-3826	233	11	constitution	constitution	NOUN
acarelar-3826	233	12	to	to	PART
acarelar-3826	233	13	provide	provide	VERB
acarelar-3826	233	14	for	for	ADP
acarelar-3826	233	15	simple	simple	ADJ
acarelar-3826	233	16	majority	majority	NOUN
acarelar-3826	233	17	of	of	ADP
acarelar-3826	233	18	the	the	DET
acarelar-3826	233	19	states	state	NOUN
acarelar-3826	233	20	houses	house	NOUN
acarelar-3826	233	21	of	of	ADP
acarelar-3826	233	22	assembly	assembly	NOUN
acarelar-3826	233	23	in	in	ADP
acarelar-3826	233	24	matter	matter	NOUN
acarelar-3826	233	25	concerning	concern	VERB
acarelar-3826	233	26	local	local	ADJ
acarelar-3826	233	27	governments	government	NOUN
acarelar-3826	233	28	.	.	PUNCT
acarelar-3826	234	1	iii	iii	X
acarelar-3826	234	2	.	.	PUNCT
acarelar-3826	235	1	the	the	DET
acarelar-3826	235	2	president	president	NOUN
acarelar-3826	235	3	should	should	AUX
acarelar-3826	235	4	use	use	VERB
acarelar-3826	235	5	his	his	PRON
acarelar-3826	235	6	power	power	NOUN
acarelar-3826	235	7	under	under	ADP
acarelar-3826	235	8	section	section	NOUN
acarelar-3826	235	9	315	315	NUM
acarelar-3826	235	10	(	(	PUNCT
acarelar-3826	235	11	1	1	NUM
acarelar-3826	235	12	)	)	PUNCT
acarelar-3826	235	13	(	(	PUNCT
acarelar-3826	235	14	2	2	X
acarelar-3826	235	15	)	)	PUNCT
acarelar-3826	235	16	of	of	ADP
acarelar-3826	235	17	the	the	DET
acarelar-3826	235	18	constitution	constitution	NOUN
acarelar-3826	235	19	which	which	PRON
acarelar-3826	235	20	gives	give	VERB
acarelar-3826	235	21	him	he	PRON
acarelar-3826	235	22	the	the	DET
acarelar-3826	235	23	power	power	NOUN
acarelar-3826	235	24	to	to	PART
acarelar-3826	235	25	modify	modify	VERB
acarelar-3826	235	26	existing	exist	VERB
acarelar-3826	235	27	laws	law	NOUN
acarelar-3826	235	28	.	.	PUNCT
acarelar-3826	236	1	by	by	ADP
acarelar-3826	236	2	this	this	PRON
acarelar-3826	236	3	,	,	PUNCT
acarelar-3826	236	4	section	section	NOUN
acarelar-3826	236	5	162	162	NUM
acarelar-3826	236	6	(	(	PUNCT
acarelar-3826	236	7	5	5	NUM
acarelar-3826	236	8	)	)	PUNCT
acarelar-3826	236	9	and	and	CCONJ
acarelar-3826	236	10	(	(	PUNCT
acarelar-3826	236	11	6	6	NUM
acarelar-3826	236	12	)	)	PUNCT
acarelar-3826	236	13	of	of	ADP
acarelar-3826	236	14	the	the	DET
acarelar-3826	236	15	constitution	constitution	NOUN
acarelar-3826	236	16	will	will	AUX
acarelar-3826	236	17	be	be	AUX
acarelar-3826	236	18	modified	modify	VERB
acarelar-3826	236	19	to	to	PART
acarelar-3826	236	20	give	give	VERB
acarelar-3826	236	21	fiscal	fiscal	ADJ
acarelar-3826	236	22	independence	independence	NOUN
acarelar-3826	236	23	to	to	ADP
acarelar-3826	236	24	local	local	ADJ
acarelar-3826	236	25	governments	government	NOUN
acarelar-3826	236	26	.	.	PUNCT
acarelar-3826	237	1	iv	iv	X
acarelar-3826	237	2	.	.	PUNCT
acarelar-3826	238	1	the	the	DET
acarelar-3826	238	2	national	national	PROPN
acarelar-3826	238	3	assembly	assembly	NOUN
acarelar-3826	238	4	should	should	AUX
acarelar-3826	238	5	heed	heed	VERB
acarelar-3826	238	6	to	to	ADP
acarelar-3826	238	7	the	the	DET
acarelar-3826	238	8	supreme	supreme	PROPN
acarelar-3826	238	9	court	court	PROPN
acarelar-3826	238	10	advise	advise	VERB
acarelar-3826	238	11	in	in	ADP
acarelar-3826	238	12	ag	ag	PROPN
acarelar-3826	238	13	lagos	lagos	PROPN
acarelar-3826	238	14	v.	v.	PROPN
acarelar-3826	238	15	ag	ag	PROPN
acarelar-3826	238	16	federation	federation	PROPN
acarelar-3826	238	17	to	to	PART
acarelar-3826	238	18	enact	enact	VERB
acarelar-3826	238	19	a	a	DET
acarelar-3826	238	20	law	law	NOUN
acarelar-3826	238	21	which	which	PRON
acarelar-3826	238	22	will	will	AUX
acarelar-3826	238	23	provide	provide	VERB
acarelar-3826	238	24	for	for	ADP
acarelar-3826	238	25	how	how	SCONJ
acarelar-3826	238	26	breaches	breach	NOUN
acarelar-3826	238	27	on	on	ADP
acarelar-3826	238	28	local	local	ADJ
acarelar-3826	238	29	government	government	NOUN
acarelar-3826	238	30	disbursement	disbursement	NOUN
acarelar-3826	238	31	of	of	ADP
acarelar-3826	238	32	its	its	PRON
acarelar-3826	238	33	finances	finance	NOUN
acarelar-3826	238	34	will	will	AUX
acarelar-3826	238	35	be	be	AUX
acarelar-3826	238	36	curbed	curb	VERB
acarelar-3826	238	37	.	.	PUNCT
acarelar-3826	239	1	v.	v.	ADP
acarelar-3826	239	2	the	the	DET
acarelar-3826	239	3	creation	creation	NOUN
acarelar-3826	239	4	of	of	ADP
acarelar-3826	239	5	states	state	NOUN
acarelar-3826	239	6	and	and	CCONJ
acarelar-3826	239	7	local	local	ADJ
acarelar-3826	239	8	government	government	NOUN
acarelar-3826	239	9	economic	economic	ADJ
acarelar-3826	239	10	boards	board	NOUN
acarelar-3826	239	11	should	should	AUX
acarelar-3826	239	12	be	be	AUX
acarelar-3826	239	13	made	make	VERB
acarelar-3826	239	14	mandatory	mandatory	ADJ
acarelar-3826	239	15	by	by	ADP
acarelar-3826	239	16	the	the	DET
acarelar-3826	239	17	provision	provision	NOUN
acarelar-3826	239	18	of	of	ADP
acarelar-3826	239	19	the	the	DET
acarelar-3826	239	20	constitution	constitution	NOUN
acarelar-3826	239	21	with	with	ADP
acarelar-3826	239	22	the	the	DET
acarelar-3826	239	23	mandate	mandate	NOUN
acarelar-3826	239	24	of	of	ADP
acarelar-3826	239	25	outlining	outline	VERB
acarelar-3826	239	26	and	and	CCONJ
acarelar-3826	239	27	executing	execute	VERB
acarelar-3826	239	28	economic	economic	ADJ
acarelar-3826	239	29	development	development	NOUN
acarelar-3826	239	30	plans	plan	NOUN
acarelar-3826	239	31	to	to	ADP
acarelar-3826	239	32	local	local	ADJ
acarelar-3826	239	33	governments28	governments28	NOUN
acarelar-3826	239	34	.	.	PUNCT
acarelar-3826	240	1	this	this	PRON
acarelar-3826	240	2	will	will	AUX
acarelar-3826	240	3	naturally	naturally	ADV
acarelar-3826	240	4	attract	attract	VERB
acarelar-3826	240	5	funds	fund	NOUN
acarelar-3826	240	6	for	for	ADP
acarelar-3826	240	7	the	the	DET
acarelar-3826	240	8	said	say	VERB
acarelar-3826	240	9	board	board	NOUN
acarelar-3826	240	10	.	.	PUNCT
acarelar-3826	241	1	28	28	NUM
acarelar-3826	242	1	just	just	ADV
acarelar-3826	242	2	as	as	SCONJ
acarelar-3826	242	3	we	we	PRON
acarelar-3826	242	4	have	have	VERB
acarelar-3826	242	5	the	the	DET
acarelar-3826	242	6	niger	niger	PROPN
acarelar-3826	242	7	delta	delta	PROPN
acarelar-3826	242	8	development	development	PROPN
acarelar-3826	242	9	commission	commission	PROPN
acarelar-3826	242	10	(	(	PUNCT
acarelar-3826	242	11	nddc	nddc	PROPN
acarelar-3826	242	12	)	)	PUNCT
acarelar-3826	242	13	which	which	PRON
acarelar-3826	242	14	was	be	AUX
acarelar-3826	242	15	created	create	VERB
acarelar-3826	242	16	to	to	PART
acarelar-3826	242	17	address	address	VERB
acarelar-3826	242	18	infrastructural	infrastructural	ADJ
acarelar-3826	242	19	development	development	NOUN
acarelar-3826	242	20	of	of	ADP
acarelar-3826	242	21	the	the	DET
acarelar-3826	242	22	niger	niger	NOUN
acarelar-3826	242	23	delta	delta	NOUN
acarelar-3826	242	24	states	state	NOUN
acarelar-3826	242	25	.	.	PUNCT