Legal framework is very critical for the effective intergovernmental relations in Tanzania. It is through the legal framework where the spheres of the government derive their legitimacy and the manner of interaction. The study finds essential to have a glimpse on legal framework that provides for the existence of Intergovernmental relations in Tanzania. The intention is to have an assessment to see whether the legal framework in place provide a favorable environment for the central government and the local government authorities to work effectively. The study found out that the legal frame is ineffective to enhance central and local relations as it impinges the functionality of local government authorities. The study recommends that policy makers should consider enacting legal framework that clearly spell out the duties and demarcates the rights and responsibility of each party.