There are four main types of local government- counties, municipalities (cities and town), special districts, and school districts. Local government structure refers to the system or pattern of delegating power and responsibilities by the central government to lower agencies. ... In the single tier structure, authority is delegated to only one order or level of local administration. 

government of the affairs of a town, district, etc. by the people living there the people chosen to administer this government

Rural development has attracted attention from many quarters. The present administration in Nigeria is particularly anxious to bring it about in the shortest time possible. But most of the discussions of rural development tend to neglect the vital link between it and administrative structure.