Concept:The 1976 Local Government Reform laid the foundation for the modern local government system in Nigeria.Explanation:The reform was introduced during the Murtala Mohammed and Olusegun Obasanjo administration.It clearly defined the structure, functions, and financial resources of local government councils.It also recognized local government as the third tier of government in Nigeria.This reform is therefore the major one that led to the inception and establishment of local government councils as they are known today.Answer:C. 1976