33. In that regard, Article 3 of Law No. 28 of 2004 explicitly demarcates the management of abandoned property as a function of the State. The Article reads: “From the day of publication of this law in the official gazette of the Republic of Rwanda, any abandoned property shall be managed by the State until the return of the owners. In case of death of the owner without any legal heir, the property shall devolve to the State.” 34. On the other hand, Article 11 of the same law would appear to provide for Commissions to perform that function at national, provincial, city, district, town and municipality level. The Article is reproduced below: “At the national level, in each Province or City of Kigali and in each District or Town or Municipality, there is hereby established a Commission to manage abandoned property without owners. ….” 35. Meanwhile, Article 2 of Law No. 10 of 2006 reads: “The City of Kigali is one of the administrative entities of the Republic of Rwanda and it is the Capital City of Rwanda. It has its own administration and a legal personality. It is autonomous in administration and finances.” 36. It is apparent, therefore, that whereas Article 11 of Law No. 28 of 2004 empowered the Kigali City Abandoned Property Management Commission to administratively serve Kigali City, Article 2 of Law No. 10 of 2006 grants the City distinct legal personality. Two salient issues emerge from the internal laws of Rwanda highlighted above. First, the management of abandoned property is a function of the State that has been devolved to different levels of local government in Rwanda. Secondly, although the Kigali City Abandoned Property REFERENCE No. 10 OF 2013 Page 18