More ImagesLocal government in the United States
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 or under general law, or a state may have a mix of chartered and general-law local governments. Wikipedia