thumb|The "Embodied" statue, representing [[justice, in the Civic Center neighborhood of Los Angeles, California, which mostly consists of City of Los Angeles government offices. Visible in the background are the Los Angeles City Hall and the Clara Shortridge Foltz Criminal Justice Center.]]

Most U.S. states and territories have at least two tiers of local government: counties and municipalities. Louisiana uses the term parish and Alaska uses the term borough for what the U.S. Census Bureau terms county equivalents in those states. Civil townships or towns are used as subdivisions of a county in 20 states, mostly in the Northeast and Midwest.

Population centers may be organized into incorporated municipalities of several types, including the city, town, borough, and village. The types and nature of these municipal entities are defined by state law, and vary from state to state. In addition to these general-purpose local governments, states may also create special-purpose local governments. Depending on the state, local governments may operate under their own charters, under the states general law, or a state may have a mix of chartered and general-law local governments. Generally, in a state having both chartered and general-law local governments, the chartered local governments have more local autonomy and home rule. Municipalities are typically subordinate to a county government, with some exceptions. Certain cities, for example, have consolidated with their county government as consolidated city-counties. In Virginia, cities are completely independent from the county in which they would otherwise be a part. In some states, particularly in New England, towns form the primary unit of local government below the state level, in some cases eliminating the need for county government entirely. Many rural areas and even some suburban areas of many states have no municipal government below the county level.

In addition to counties and municipalities, states often create special purpose authorities, such as school districts and districts for fire protection, sanitary sewer service, public transportation, public libraries, public parks or forests, water resource management, and conservation districts. Such special purpose districts may encompass areas in multiple municipalities or counties. According to the US Census Bureau's data collected in 2012, there were 89,004 local government units in the United States. This data shows a decline from 89,476 units since the last census of local governments performed in 2007.

Each of the five permanently inhabited U.S. territories is also subdivided into smaller entities. Puerto Rico has 78 municipalities, and the Northern Mariana Islands has four municipalities. Guam has 19 villages, the U.S. Virgin Islands has districts, and American Samoa has districts and unorganized atolls.

Each Indian Reservation is subdivided in various ways. For example, the Navajo Nation is subdivided into agencies and Chapter houses, while the Blackfeet Nation is subdivided into Communities.

History

When North America was colonized by Europeans from the 17th century onward, there was initially little control from governments back in Europe. Many settlements began as shareholder or stockholder business enterprises, and while the king of Britain had technical sovereignty, in most instances "full governmental authority was vested in the company itself." Settlers had to fend for themselves; compact towns sprung up based as legal corporations in what has been described as "pure democracy":

Propertied men voted; in no colonies was there universal suffrage. The founding of the Massachusetts Bay Colony in 1629 by a group of Puritans led by John Winthrop came with the understanding that the enterprise was to be "based in the new world rather than in London." The notion of self-government became accepted in the colonies, although it was not totally free from challenges; in the 1670s, the Lords of Trade and Plantations (a royal committee regulating mercantile trade in the colonies) tried to annul the Massachusetts Bay charter, but by 1691, the New England colonies had reinstalled their previous governments. Typically, voters were white males described as "property owners" aged twenty-one and older, but sometimes the restrictions were greater, and in practice, persons able to participate in elections were few. Representative government sprung up spontaneously in various colonies, and during the colonial years, it was recognized and ratified by later charters. But the colonial assemblies passed few bills and did not conduct much business, but dealt with a narrow range of issues, and legislative sessions lasted weeks (occasionally longer), and most legislators could not afford to neglect work for extended periods; so wealthier people tended to predominate in local legislatures.

After the American Revolution, the electorate chose the governing councils in almost every American municipality, and state governments began issuing municipal charters. As the United States grew in size and complexity, decision-making authority for issues such as business regulation, taxation, environmental regulation moved to state governments and the national government, while local governments retained control over such matters as zoning issues, property taxes, and public parks. The concept of "zoning" originated in the U.S. during the 1920s, according to one source, in which state law gave certain townships or other local governing bodies authority to decide how land was used; a typical zoning ordinance has a map of a parcel of land attached with a statement specifying how that land can be used, how buildings can be laid out, and so forth. Zoning legitimacy was upheld by the Supreme Court in its Euclid v. Ambler decision. In New England, towns are a principal form of local municipal government, providing many of the functions of counties in other states. In California, by contrast, the pertinent statutes of the Government Code clarify that "town" is simply another word for "city", especially a general law city as distinct from a charter city. In some states, large areas have no general-purpose local government below the county level.

Town or township governments are organized local governments authorized in the state constitutions and statutes of 20 Northeastern and Midwestern states, This concept corresponds roughly to the "incorporated places" that are recognized in Census Bureau reporting of population and housing statistics, although the Census Bureau excludes New England towns from their statistics for this category, and the count of municipal governments excludes places that are governmentally inactive.

Municipalities range in size from the very small (e.g., the village of Monowi, Nebraska, with only 1 resident), to the very large (e.g., New York City, with about 8.5 million people), and this is reflected in the range of types of municipal governments that exist in different areas. There are approximately 30,000 incorporated cities in the United States, with varying degrees of self-rule.

In most states, county and municipal governments exist side by side. There are exceptions to this, however. In some states, a city can, either by separating from its county or counties or by merging with one or more counties, become independent of any separately functioning county government and function both as a county and as a city. Depending on the state, such a city is known as either an independent city or a consolidated city-county. A consolidated city-county differs from an independent city in that in a consolidated city-county, the city and county both nominally exist, although they have a consolidated government, whereas in an independent city, the county does not even nominally exist. Such a jurisdiction constitutes a county-equivalent and is analogous to a unitary authority in other countries. In Connecticut, Rhode Island, and parts of Massachusetts, counties exist only to designate boundaries for such state-level functions as park districts or judicial offices (Massachusetts). In Puerto Rico, Guam, and Northern Mariana Islands, there are municipalities (villages in Guam) and no counties. (Municipalities in PR and the NMI are used as county equivalents by the U.S. Census, but Guam is treated as a single county.) There are no municipal governments in the District of Columbia and the United States Virgin Islands; only the district-wide and territory-wide governments under federal jurisdiction.

Special-purpose local governments

In addition to general-purpose government entities legislating at the state, county, and city level, special-purpose areas may exist as well. Conservation districts are one such type of special purpose area, created for the purpose of conserving land, natural scenery, flora, and fauna.

There are also numerous "special district governments" in existence throughout the various states. According to the U.S. Census Bureau, such governments are:

Additionally, U.S. courts have ruled that there are smaller areas which are to be considered as fulfilling government functions, and should therefore be bound by the same restrictions placed on "traditional" local government bodies. These include homeowners associations (determined in Shelley v. Kraemer, Loren v. Sasser, Committee for a Better Twin Rivers v. Twin Rivers Homeowners' Association), and company-owned towns (both for employees and for consumers, decided in the USSC case Marsh v. Alabama in 1946). Many homeowners' and neighborhood associations are considered non-profit organizations, but have the ability to raise taxes or fees, fine members for infractions against association-rules, and initiate lawsuits. The question of civil rights in such communities has not yet been conclusively determined, and varies from state to state.

School districts

School districts are organized local entities providing public elementary and secondary education which, under state law, have sufficient administrative and fiscal autonomy to qualify as separate governments. The category excludes dependent public school systems of county, municipal, township, or state governments (e.g., school divisions).

Special districts

Special districts are all organized local entities other than the four categories listed above, authorized by state law to provide designated functions as established in the district's charter or other founding document, and with sufficient administrative and fiscal autonomy to qualify as separate governments; known by a variety of titles, including districts, authorities, boards, commissions, etc., as specified in the enabling state legislation. A special district may serve areas of multiple states if established by an interstate compact. Special districts are widely popular and have enjoyed "phenomenal growth". From 1952 to 2007, the number of special districts increased by 203%, from 12,340 to 37,381. They are "the most common form of government in the United States." In turn, a typical metro area often consists of several counties, several dozen towns or cities, and a hundred (or more) special districts. In one state, California, the fragmentation problem became so bad that in 1963 the California Legislature created Local Agency Formation Commissions in 57 of the state's 58 counties; that is, government agencies to supervise the orderly formation and development of other government agencies. One effect of all this complexity is that victims of government negligence occasionally sue the wrong entity and do not realize their error until the statute of limitations has run against them.

Because efforts at direct consolidation have proven futile, U.S. local government entities often form "councils of governments", "metropolitan regional councils", or "associations of governments". These organizations serve as regional planning agencies and as forums for debating issues of regional importance, but are generally powerless relative to their individual members. Since the late 1990s, "a movement, frequently called 'New Regionalism', accepts the futility of seeking consolidated regional governments and aims instead for regional structures that do not supplant local governments."

Dillon's Rule

Unlike the relationship of federalism that exists between the U.S. government and the states (in which power is shared), municipal governments have no power beyond what is granted to them by their states. This legal doctrine, called Dillon's Rule, was established by Judge John Forrest Dillon in 1872 and upheld by the U.S. Supreme Court in Hunter v. Pittsburgh, 207 U.S. 161 (1907), which upheld the power of Pennsylvania to consolidate the city of Allegheny into the city of Pittsburgh, despite the wishes of the majority of Allegheny residents.

In effect, state governments can place whatever restrictions they choose on their municipalities (including merging municipalities, controlling them directly, or abolishing them outright), as long as such rules do not violate the state's constitution.

Home Rule

Dillon's Rule is the default rule, but some state constitutions and state statutes provide home rule authority for local governments. State constitutions and statutes which allow counties or municipalities to enact ordinances without the legislature's express permission are said to provide home rule authority. New Jersey, for example, provides for home rule.

Under home rule authority, local governments have implicit authority to govern themselves, unless specifically denied by the state. This is especially true of matters of local concern.

Structure

The nature of both county and municipal government varies not only between states, but also between different counties and municipalities within them. Local voters are generally free to choose the basic framework of government from a selection established by state law.

Elections

In addition to elections for a council or mayor, elections are often also held for positions such as local judges, the sheriff, prosecutors, and other offices. Local governments across the US consist of hundreds of thousands of elected officials. Local elections are often marked by "abysmally low" voter turnout, as these elections are de-synchronized from state and federal elections. A 2009 study found that less than 40% of registered voters participate in local elections for mayor and city council. Turnout is highest among homeowners, the elderly, and the wealthy.

North Carolina

North Carolina has 100 counties, the seventh highest number in the country.

The North Carolina Councils of Government (or the Regional Councils of Government) are voluntary associations of county and municipal governments, established by the North Carolina General Assembly in 1972 that serve as an avenue for local governments across North Carolina to discuss issues that are particular to their region. In banding together at the regional level, the voice of one community becomes the voice of many, thus providing a better opportunity for those issues to be addressed. Today the majority of citizens and local governments in North Carolina are represented by regional councils, making them an increasingly important facet of local government operations.

Today North Carolina calls itself home to 16 regional councils of government. Regional councils in North Carolina are committed to working together. In 2010 the seventeen regional councils existing at that time signed an inter-regional cooperative agreement that established a policy to enhance their value by sharing member resources and capacity to deliver services to the state of North Carolina. This agreement also endorses regional councils, to carry out activities in regions outside their boundaries with consent when those services are to benefit the region and the state. Regional boundaries correspond to county borders, with each council being made up of both county and municipal governments. Although the number of regional councils in North Carolina has decreased over the years, the number of citizens served by the councils continues to rise. As of 2007, it is reported that the number of local governments served by regional councils in North Carolina has increased by 16% since 1994. Throughout this same time period the number of citizens served by regional councils has increased by 35% or approximately 2.3 million. This equates to 92% of local governments and 97% of all North Carolina citizens being represented by regional councils as of July 1, 2007.

Pennsylvania

Pennsylvania has 67 counties. With the exception of Philadelphia and Allegheny County, counties are governed by three to seven county commissioners who are elected every four years; the district attorney, county treasurer, sheriff, and certain classes of judge ("judges of election") are also elected separately. Philadelphia has been a consolidated city-county since 1854 and has had a consolidated city-county government since 1952. Allegheny County has had a council/chief executive government since 2001, while still retaining its townships, boroughs and cities.

Each county is divided into municipal corporations, which can be one of four types: cities, boroughs, townships, and incorporated towns. The Commonwealth does not contain any unincorporated land that is not served by a local government. However, the US Postal Service has given names to places within townships that are not incorporated separately. For instance King of Prussia is a census-designated place, having no local government of its own. It is rather contained within Upper Merion Township, governed by Upper Merion's supervisors, and considered to be a part of the township.

Townships are divided into two classes, depending on their population size and density. Townships of the "First Class" have a board made up of five to fifteen commissioners who are elected either at-large or for a particular ward to four-year terms, while those of the "Second Class" have a board of three to five supervisors who are elected at-large to six-year terms. Some townships have adopted a home rule charter which allows them to choose their form of government. One example is Upper Darby Township, in Delaware County, which has chosen to have a "mayor-council" system similar to that of a borough.

Boroughs in Pennsylvania are governed by a "mayor-council" system in which the mayor has only a few powers (usually that of overseeing the municipal police department, if the borough has one), while the borough council has very broad appointment and oversight. The council president, who is elected by the majority party every two years, is equivalent to the leader of a council in the United Kingdom; with powers to operate within boundaries set by the state constitution and the borough's charter. A small minority of the boroughs have dropped the mayor-council system in favor of the council-manager system, in which the council appoints a borough manager to oversee the day-to-day operations of the borough. As in the case of townships, a number of boroughs have adopted home rule charters; one example is State College, which retains the mayor-council system that it had as a borough.

Bloomsburg is the Commonwealth's only incorporated town; McCandless Township in Allegheny County calls itself a town, but it officially remains a township with a home rule charter.

Cities in Pennsylvania are divided into four classes: Class 1, Class 2, Class 2A, and Class 3. Class 3 cities, which are the smallest, have either a mayor-council system or a council-manager system like that of a borough, although the mayor or city manager has more oversight and duties compared to their borough counterparts. Pittsburgh and Scranton are the state's only Class 2 and Class 2A cities respectively, and have mayors with some veto power, but are otherwise still governed mostly by their city councils.

Philadelphia is the Commonwealth's only Class 1 city. It has a government similar to that of the Commonwealth itself, with a mayor with strong appointment and veto powers and a 17-member city council that has both law-making and confirmation powers. Certain types of legislation that can be passed by the city government require state legislation before coming into force. Unlike the other cities in Pennsylvania, the Philadelphia city government also has oversight of county government, and as such controls the budget for the district attorney, sheriff, and other county offices that have been retained from the county's one-time separate existence; these offices are elected for separately than those for the city government proper.

Texas

Texas has 254 counties, the most of any state.

Each county is governed by a five-member Commissioners Court, which consists of a county judge (elected at-large) and four commissioners (elected from single-member precincts). The county judge has no veto authority over the decisions of the court; and has one vote along with the other commissioners. In smaller counties, the county judge also performs judicial functions, while in larger counties the county judge's role is limited to the court. Elections are held on a partisan basis.

Counties have no home rule authority; their authority is strictly limited by the State. They operate in areas which are considered "unincorporated" (those parts not within the territory of a city; Texas does not have townships) unless the city has contracted with the county for essential services. In plain English, Texas counties merely exist to deliver specific types of services at the local level as prescribed by state law, but cannot enact or enforce local ordinances.

As one textbook produced for use in Texas schools has openly acknowledged, Texas counties are prone to inefficient operations and are vulnerable to corruption, for several reasons. First, most of them do not have a merit system but operate on a spoils system, so that many county employees obtain their positions through loyalty to a particular political party and commissioner rather than whether they actually have the skills and experience appropriate to their positions.