Local government in the United States (US) has a rich history of variety, both in
type and form. Cities, counties, towns, townships, boroughs, villages, school
districts and a host of special-purpose districts, authorities and commissions
make up the 87,849 distinct units of local government counted in the 2002
Census of Governments. These local units of government have many different
forms and organisational structures. Variations in the number and forms of
local government reflect the unique political cultures and forces that created
and shaped local self-government in each state