APPENDIX A.
                     Individual State Descriptions

    The following section of this report provides for each State
and the District of Columbia, a summary description of each type of
local governmental unit for which there is legal authorization.


REVIEW OF LEGISLATION

    This information is based upon an analysis of legal provisions
controlling the existence of local governments in the various
States as of the beginning of 1992.
    The laws governing the existence or establishment of local
government entities were first researched in detail for the planned
1952 Census of Governments.  For each successive census, the
legislation has been reviewed to update and verify the research of
previous years.
    The legislative review conducted for the 1992 Census of
Governments covered general and special session laws pertaining to
governmental structure that were passed by State legislatures
between 1987 and 1992.  The existing State descriptions were
revised as necessary and then sent to political scientists or
public officials in each State for their review.  The individuals
who reviewed this material are listed in appendix D.
    With very few exceptions, the Census Bureau's classification of
government entities is in accordance with the views expressed by
these advisers.  In a few instances, however, it was necessary to
depart from their views in order to maintain consistency of
governmental classification among the States.


CONTENT AND ORGANIZATION

    The individual State summaries are divided into sections
corresponding to the five basic types of local governments
recognized for the Census Bureau classification of governmental
units--county, municipal, township, school district, and special
district governments.  Definitions of these five types of
governments and the criteria used in classifying local governments
are presented in appendix B.  These sections also show the number
of governments of that type from the preceding tables. 


General Purpose Governments

    Because county, municipal, and township governments are readily
recognized and generally present no serious problem of
classification, only limited descriptive material is presented for
them, as follows: 

    For county governments, the description includes a brief
    explanation of the areas of the State served by county
    government, the subclasses (if any) of county governments
    specified by State law, and the governing body.  For States
    that have county areas not served by county government, those
    areas are also designated. 

    For municipal governments, the description includes a brief
    explanation of how municipal governments, as defined for census
    purposes, are designated under State law; the subclasses (if
    any) of municipal governments specified by State law; and the
    minimum population requirements for incorporation, if any.  In
    States that have township governments, the description also
    explains whether municipal governments exist within the area of
    a governmentally active town or township.

    For township governments (including town governments in the six
    New England States, Minnesota, New York, and Wisconsin), the
    description includes a brief explanation of the areas of the
    State served by township government, the subclasses (if any) of
    township governments specified by State law, the governing
    body, and the functions performed.

Public School Systems

    Not all public school systems are counted as school district
governments for census purposes.  Therefore, the description of
public school systems is subdivided into three parts--school
district governments, dependent public school systems, and other
educational activities: 

    For school district governments, the description includes a
    brief explanation of how school district governments, as
    defined for census purposes, are designated under State law;
    the nature and manner of selection of the governing body; and
    authorized financing methods. 

    Dependent public school systems are part of county, municipal,
    township, or State governments, and are not counted as
    independent school district governments.  For these systems,
    the description includes a brief explanation of which public
    school systems are classified as dependent agencies for  census
    purposes; the nature and manner of selection of the governing
    body; and authorized financing methods. 

    The subcategory "Other Educational Activities" covers agencies
    that perform activities related to education but do not operate
    schools.  Such agencies are not counted as independent school
    district governments.  Their activities are briefly described.

Special District Governments

    Because of the complexity and diversity of special district
government legislation within each State and from one State to
another, more detailed descriptive material is provided for these
units, including method of establishment, function (if not
otherwise apparent), nature and manner of selection of their
governing body, and authorized financing methods. 


Subordinate Agencies and Areas

    In addition to describing the kinds of local units that are
counted for census statistics as independent local governments,
each State summary also lists various statutory authorities,
commissions, corporations, and other forms of organization that
have certain governmental characteristics but are subject by law to
administrative or fiscal control by the State or by independent
local governments and are therefore classified as subordinate
agencies of such governments.  For some of the larger subordinate
agencies, the description includes the method of establishment,
function, nature and manner of selection of their governing body,
and authorized financing methods.  Also listed in each State
summary are certain geographical subdivisions or areas established
by law for adminstrative purposes, bearing designations that might
appear to relate to separate governments. 
    The listings of "Subordinate Agencies and Areas" are not
complete in certain respects:

    Generally, agencies that have been authorized by legislation
    but have never been activated, or that have ceased to be
    active, are excluded from the lists.

    Also not listed are State universities and colleges.  Such 
    institutions, although they possess many of the attributes of
    independent governmental entities and are sometimes difficult
    to distinguish from private nonprofit institutions, are
    consistently classified as State government agencies.

    The listings of subordinate agencies do not include bodies that
    have been established by interstate compacts.  Such bodies
    typically serve to coordinate and advise upon activities
    actually carried out by the participating States.  There are,
    however, a few special district governments created pursuant to
    interstate compacts (e.g., the Port Authority of New York and
    New Jersey) that are counted under that category.

    No attempt was made to list areas established for election
    purposes or administration of justice, such as election
    precincts or districts, legislative districts, judicial
    districts, and the like, which are found by some designation in
    every State.

    Finally, there is no reference to Federal Government agencies
    and areas nor to specialized communal or "self-governing"
    arrangements for Indian tribes or Alaskan native villages.


                                                       AL - p.  1
                                    ALABAMA
     
    Alabama ranks 26th. among the States in number of
local governments, with 1,121 as of January 1992.

COUNTY GOVERNMENTS (67)

    There are no areas in Alabama lacking county
government.  The county governing body is called the
county commission.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (438)

Municipal Governments (438)

    Municipal governments in Alabama are the cities 
(municipalities having 2,000 or more inhabitants) and the
towns (smaller municipalities).  The minimum population
requirement for incorporation is 300.
    Alabama cities are classified by population size, as
follows:  

    Class 1--300,000 or more inhabitants
    Class 2--175,000 to 299,999 inhabitants
    Class 3--100,000 to 174,999 inhabitants
    Class 4--50,000 to 99,999 inhabitants
    Class 5--25,000 to 49,999 inhabitants
    Class 6--12,000 to 24,999 inhabitants
    Class 7--6,000 to 11,999 inhabitants
    Class 8--fewer than 6,000 inhabitants

Township Governments (0)

    Alabama has no township governments.

PUBLIC SCHOOL SYSTEMS (129)

School District Governments (129)

    The following types of school districts in Alabama
are counted as separate governments for census purposes:

    County boards of education
    City boards of education
    "Independent" school districts

    The elected county boards of education administer all
local schools in each county except those for cities that
choose to maintain a separate city school district.  The
city governing body appoints the board of education of
city school districts.  The "independent" school
districts are governed by elected boards of education,
and may be established in any area after petition and
special referendum.  However, no "independent" school
districts had been established as of January 1, 1992.
Alabama school districts may, with prior approval
of the voters, levy school taxes.

Dependent Public School Systems (0)

    Alabama has no dependent public school systems.                                   AL - p.  2 

Other Educational Activities

    The school boards of trustees are primarily advisory
boards appointed for each school by the county board of
education.  The school tax districts and attendance districts
are geographical areas designated by the county
boards of education for the levy of school taxes and
administration of attendance regulations, respectively.
These districts are not counted as separate governments
and are classified for census purposes as dependent
activities of the county government.
    Educational building authorities and public
educational building authorities in Alabama, which
finance improvements to educational facilities, are
created by the filing of a certificate of incorporation
by three or more natural persons with the governing body
of the municipality to be served.  Such authorities are
governed by a three-member board appointed by the
municipal governing body.  They are classified for census
purposes as dependent activities of the municipality they
serve, and are not counted as separate governments.

SPECIAL DISTRICT GOVERNMENTS (487)

    Alabama statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Airport Authorities--1963 and 1977 Laws

    Under provisions of 1963 and 1977 laws, an airport
authority may be established to provide and operate an
airport, by resolution of the governing body of one or
more counties, cities, or towns upon the filing of an
application for incorporation by three or more persons. 
Such authorities are administered by boards of directors
appointed by the establishing governments, who in turn
appoint an additional member.  Authorities created under
the 1963 law may have another director selected from
other counties where the facility is wholly or partially
located, even where the county is not one of the
establishing governments.  The authority may fix fees and
other charges for services, and may issue revenue bonds.
    Airport authorities and airport and industrial park
authorities are also authorized under general legislation
which is limited to certain counties or municipalities
meeting specified population-size classes.  Such
authorities operate under provisions similar to those
above.

Alabama Municipal Electric Authority

    This authority was authorized by 1981 legislation to
acquire, build, operate, and maintain facilities for the
generation, transmission, and distribution of bulk
electric power.  It is formed by resolution of member
cities and towns, after application of the designated
representatives of each member city or town to the
secretary of State.  The authority is governed by a board
of nine directors who are appointed by an "election                                   AL - p.  3

committee" composed of one representative from each
member city or town.  The authority may fix rates, fees,
tolls, and charges for power, and may issue revenue
bonds.

Alabama State Fair Authority 

    A general law with special application provides for
the establishment of this authority (formerly named
Birmingham Fair Authority) to provide and operate
fairgrounds.  It is governed by a board of directors
appointed by the city governing body of Birmingham.  The
authority may charge fees, accept gifts and city
appropriations, and issue revenue bonds.  In the 1987
Census of Governments, this authority was classified as
a dependent agency of the City of Birmingham.

Birmingham Parking, Public Building, and Water Works
 Boards

    The Birmingham Parking Authority, the Birmingham 
Public Building Authority, and the Birmingham Water Works
Board may borrow money, issue revenue bonds, acquire
property, and impose charges for services provided.  The
city council appoints the boards of each of these three
agencies.  Similar agencies in other localities are not
counted as governments.  See "Subordinate Agencies and
Areas," below.

Birmingham-Jefferson County Civic Center Authority

    This authority was authorized by a 1980 special act
to establish and operate a civic center.  It is governed
by an 11-member board consisting of the mayor of
Birmingham, the chairperson of the Jefferson County
Commission, 5 State senators, and 4 State
representatives.  The authority may issue revenue bonds
payable from the proceeds of rentals and from the
proceeds of earmarked room occupancy, cigarette, and
tobacco taxes.

County Tunnel Authorities

    This general law applies only to counties having
400,000 or more population.  A tunnel authority may be
established by the county governing body on application
of three or more property-owning voters to acquire and
operate a vehicular tunnel.  The law provides for
administration by a board of directors consisting of one
member from the governing body of the county; one member
from any municipality in which the tunnel project may be
located; one member from any municipality within a one
mile radius of the project; the division engineer of the
State highway department in an ex officio capacity; and
two additional members, one appointed by the county
governing body and one by the governing body of the
largest municipality--or, if no municipality qualifies,
both by the county.  The authority may collect tolls and
charges, and issue revenue bonds.  No authorities of this
type were reported in operation as of January 1992.                                   AL - p.  4

County Water Conservation and Irrigation Corporations

    General law provides that the county governing body
may, by resolution, indicate a need for such a corporation
and appoint an initial board of directors who, in turn,
files a certificate of incorporation with the judge of
probate and the secretary of State.  These corporations
may provide water supply, irrigation, and flood control
services.  Subsequent members of the board of directors
are also appointed by the county governing body. The
board of directors may fix rates and collect charges for
water sold and issue revenue bonds.
    A special act authorizes establishment of the Marion
County Water Conservation and Irrigation Authority, which
operates under similar provisions.

Development Authorities

    These authorities are authorized by substantially
similar special acts for the purpose of watershed 
development, and are formed by application of board
members to the secretary of State.  Each is governed by
a board of directors nominated by representatives of the
participating counties and municipalities and by the
Governor, plus one member appointed directly by the 
Governor.  Development authorities may fix rentals and
charges, and may issue revenue bonds.
    The three authorities of this type authorized to date
are the Bear Creek Development Authority, the
Buttahatchee River Develoment Authority and the Elk River
Development Authority.  The Buttahatchee River
Development Authority and the Elk River Development
Authority were not reported in operation as of January
1992.

Fire Districts in Mobile County

    A 1990 special act permits fire districts in Mobile
County to be established by petition of property owners
to the county probate judge, after referendum.  A board
of five trustees, elected by the property owners, governs
each district.  The districts may impose fees and special
assessments and issue bonds.

Gas Districts

    Districts for acquiring, constructing, and operating
gas transmission and distribution systems may be
organized by any two or more municipalities.  Each
participating municipality selects at least one
representative on the district board of directors.  The
board may issue revenue bonds of the district, establish
rates for gas service, and enforce collection of these
rates.  The participating municipalities share in the
distribution of the district profits.

                                   AL - p.  5

Health Care Authorities--1982 law

    Authorities to provide and operate hospital and
health care facilities can be formed by application to,
and resolution by, any county or municipal governing
body.  A board of directors, appointed by the governing
body of the creating government, governs each authority. 
The authority may fix charges, receive the proceeds of
tax levies imposed by the creating county or municipal
government, and issue revenue bonds.

Hospital Associations, Boards, and Corporations

    Hospital associations are established to provide and
operate hospitals by resolution of one or more local
governing bodies after public hearing.  County hospital
boards are established by resolution of the county
governing body upon written application of three or more
voters and property owners.  Joint hospital boards are
established by written application of three or more
voters to the governing bodies of the county and of a
municipality in the county.  Boards of directors are
appointed by the local governing bodies to administer
the hospitals.  These boards may fix rates for services,
accept appropriations, and issue bonds.  If the county
governing board designates a hospital association or a
county hospital board as a hospital corporation to
acquire, construct, equip, operate, and maintain public 
hospital facilities in the county, such a corporation may
receive the proceeds of a special county tax for hospital
purposes which the county may levy and collect with the
approval of the voters.

Hospital Authorities--1975 law

    Hospital authorities are established by resolution of
any county and any one or more municipalities located
therein for the purpose of acquiring and operating
hospitals and other health-related facilities.  An
authority is governed by a board of directors composed of
the following members:  two members appointed by the
county, two members appointed by the largest
municipality, one member appointed by each of the other
municipalities, two members who are physicians and are
selected by the physicians in the county, two members
appointed jointly by the circuit judges, and two members
appointed by the central labor council in any county
where a central labor council is located.  A hospital
authority may fix and collect charges, accept grants from
Federal, State, and local governments, and issue revenue
bonds. An authority may also receive the proceeds of a
tax for hospital purposes levied by participating
counties or cities.
    Public hospital and health authorities are also
established under special acts applying to counties
within specified population-size groups.  These
authorities have similar financial provisions, although
the composition of the governing body may vary.
     
                                   AL - p. 6

Housing Authorities

    Four types of housing authorities are authorized to
undertake redevelopment projects and provide assisted
housing.  An individual county (or municipality) can
establish a housing authority through resolution of its
governing body; two or more municipalities can jointly
establish a consolidated housing authority; or two or
more contiguous counties can jointly establish a regional
housing authority.  The mayors of municipalities or the
county governing bodies appoint the municipal or county
housing authority commissioners, or their respective
representatives on the board of commissioners of
consolidated or regional housing authorities.  The
authorities may issue bonds, may establish and collect
charges for use of authority facilities, and may accept
grants and contributions from the Federal Government or
other sources.

Improvement Authorities 

    Improvement authorities may be established in any
city or town or in an unincorporated area having 250 or
more voters to supply electricity, gas, water, sewerage,
or telephone service.  To form an improvement authority,
a popular election on the question is held in the
affected area after petition to the municipal clerk or,
in unincorporated areas, the county probate judge. 
Authorities are governed by boards of trustees appointed
as follows:  In municipalities, by the municipal
governing body; in unincorporated areas within a single
county, by the county governing body; and in multi-county
unincorporated areas, by the Governor.  Improvement
authorities may issue bonds and fix charges for services.

Marina and Port Authorities--1971 Special Act

    Marina and port authorities may be organized in any
county having a population of not less than 170,000 nor
more than 300,000 for the purpose of constructing,
leasing, operating, and maintaining marinas, ports,
warehouses, and industrial buildings.  Establishment
occurs by resolution of the county and at least one
municipality within the county, upon application by three
or more voters and landowners.  A board of directors
composed of two members appointed by the county, two
members appointed by each of the participating
governments, and one member jointly appointed by all of
the authorizing subdivisions governs each authority. 
Marina and port authorities may fix and collect fees,
rents, tolls, and charges, and issue revenue bonds.

Mental Health Authorities

    Boards of this type, sometimes called mental health
and mental retardation authorities, are formed by
application to the governing bodies of the counties or
the cities to be served.  A board of nine or more directors,
appointed by the governments represented, governs each
                                   AL - p.  7

authority.  The authorities may set fees for services,
issue revenue bonds, and receive contributions from
participating governments.

Municipal Utility Boards--1951 law

    Boards to provide water, sewer, electric, or gas
utilities in cities are established by application of
three or more natural persons to the municipal governing
body, after resolution.  Each utility board consists of
three directors, appointed by the municipal governing
body.  The board may fix charges and issue revenue bonds.
    Only two boards organized under this law--the
Anniston Water and Sewer Board and the Birmingham
Industrial Water Board--are counted as special district
governments for census purposes.  These two boards have
title to their own property.  Other boards organized
under this law may not dispose of the property they use
without the consent of the municipal governing body, and
are therefore not counted as separate governments (see
"Subordinate Agencies and Areas," below).

Port Authorities--1980 law

    A 1980 law provides for the creation of port
authorities to develop waterfront property for
agricultural, commercial, recreational, and
transportation purposes.  Port authorities are
established by an application of three or more persons
to the governing bodies of the county and any
municipalities to be served after approval by those
bodies and by the State docks department.  Two members of
the board of directors are appointed by the county
governing body and two by the governing body of the
municipality; a fifth member is appointed jontly by the
city and the county.  Port authorities may fix service
charges and issue revenue bonds.

Power Districts

    Alabama laws authorize formation of municipal power
districts and district electric corporations, whereby two
or more municipalities may participate in establishing
an agency for providing and operating electric light and
power facilities.  A board of directors appointed by the
Governor governs each district.  The district may fix and
collect charges and issue revenue bonds.  No power
districts were reported in operation as of January 1992.

Public Athletic Boards

    Boards to provide athletic facilities may be created
by application to, and resolution of, the county
governing body.  Each board consists of three or more
directors appointed by the county governing body.
Public athletic boards may fix admission fees, rents, and
charges, and may issue revenue bonds.

                                   AL - p.  8

Railroad Authorities

    Boards to maintain railroad lines may be created by
application to, and resolution of, the governing body 
of the county or the municipality to be served.  A
board of directors appointed by the participating
governments governs each authority.  The authorities
may fix tolls, rates, rents, and charges, and may
issue revenue bonds.

Soil and Water Conservation Districts

    Soil and water conservation districts may be formed
by the State soil and water conservation Committee on
petition of 25 landowners in the area of the proposed
district after a public hearing and local referendum. 
Districts so formed are governed by boards of supervisors
appointed by the State soil and water conservation
Committee.  These districts may accept aid and
contributions from the State or Federal governments and
may require contributions from landowners for services
rendered.  They may not levy taxes or issue bonds for
soil conservation purposes.  However, watershed
conservancy districts, created within soil and
water conservation districts, may issue bonds after voter
approval.  Watershed conservancy districts are governed
by separate elected boards of directors, but they act
under the supervision of the boards of the soil and water
conservation districts.  Accordingly, watershed
conservancy districts are not counted as separate
governments. 

Transit Authorities

    Three general laws with special application provide
for the establishment of these authorities to provide
transit service, on application of residents and
resolution of the constituent county and/or city
governing bodies.  Two laws permit the establishment of
transit authorities in the city of Mobile and in
Jefferson County and the other two permit the
establishment of joint city-county parking and transit
authorities in Lee and Tuscaloosa Counties.  Similar
provisions apply to the administration and operation of
these authorities.  They are administered by boards of
directors appointed by the governing bodies of the 
underlying counties and/or cities.  The authorities may
fix rates and charges for services, accept grants, and
issue revenue bonds.  The authorities in Lee and
Tuscaloosa Counties may also provide parking facilities.

Water, Sewer, Solid Waste Disposal, and Fire Authorities
and Districts--1965 and 1970 Laws

    Authorities formed under the 1965 law may furnish
water, sewer, or fire protection facilities, or
combinations thereof.  Such authorities are established
by resolution of the county governing body on application

                                   AL - p.  9

of three or more persons.  Each authority is governed by
a board of directors appointed by the governing body of
the authorizing county.  The board may fix and collect
rates and charges for services and issue revenue bonds.
    Districts formed under the 1970 law may provide
water, sewer, solid waste disposal, or fire protection
services.  Such a district is established by resolution
of each county and municipal governing body located
within the area to be served on application of three or
more persons.  Districts formed under this law are
governed by a board of directors appointed by the
authorizing governments.  The board may fix and collect
service charges and issue revenue bonds.
    In addition, solid waste authorities have been
authorized in counties within specified population-size
groups, with provisions similar to those for authorities
established under the 1970 law.

Water Conservation and Irrigation Agencies

    Agencies to provide water conservation and irrigation
facilities may be created by resolution of the counties
to be served, after application to the secretary of 
State.  A board of nine elected directors governs each
agency.  The agencies may fix water rates, levy special
assessments, and issue revenue bonds.

Water Management Districts

    Water management districts are established to provide
drainage and flood control on petition of landowners to
the county court of probate after public hearing.  Each
district is governed by a board of commissioners
appointed by the probate court of the county where most
of the land in the district lies.  The district board may
issue bonds and levy both an acreage tax and special
assessments.
    The 1965 legislation authorizing water management
districts repealed the former drainage district laws and
provided that all drainage districts reorganize under
this law.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Alabama that have certain characteristics of governmental
units but which are classfied in census statistics as
subordinate agencies of the State or local governments
and are not counted as governments.  Legal provisions for
some of the larger of these are discussed below (see
"Public School Systems," above, regarding educational
agencies of this nature).

    Alabama Agricultural Center Corporation (State).  A
special act provides that the Governor, commissioner of
agriculture and industries, and the director of finance
may, after filing an application with the secretary of
State, become a corporation to construct and equip a
coliseum building and related facilities.  The
corporation may fix rentals and issue revenue bonds.                                   AL - p. 10

    Alabama Building Corporation, Alabama Building
Authority, and Alabama Building Finance Authority
(State).  These authorities are authorized by act of the 
legislature to build State office buildings.  They are
administered by the Governor, the director of finance,
and the attorney general, acting as a corporation.
In addition, the director of industrial relations serves
as a member of the board of the Alabama Building 
Corporation.  The authorities may receive rentals and may
issue revenue bonds.

    Alabama Education Authority (State).  This authority
was authorized by act of the legislature to build,
improve, and equip public school and college buildings. 
It is governed by the director of finance, commissioner
of revenue, attorney general, State auditor, State
treasurer, and the State superintendent of education,
acting as a corporation.  The authority may issue bonds
payable from a specified portion of the sales tax and, if
necessary, from the use tax.

    Alabama Highway Authority and Alabama Federal Aid
Highway Financing Authority (State).  These authorities
were authorized by act of the legislature to finance the
construction of State highways.  They are administered by
the director of finance, the highway director, the
attorney general, the State treasurer, and the executive
secretary to the Governor, acting as a corporation.  The
authorities may issue bonds which are payable from the
proceeds of the State gasoline tax in the case of the
Alabama Highway Authority, and from the proceeds of
Federal interstate highway funds, motor vehicle license
and registration fees, and State gasoline and motor fuel
excise taxes in the case of the Alabama Federal Aid
Highway Financing Authority.

    Alabama Housing Finance Authority (State).  This
authority, authorized by act of the legislature, was
created to provide mortgage credit for low and moderate
income housing.  The authority is governed by a nine-
member board, of whom seven are appointed by the
Governor, plus the director of finance and the
superintendent of banks in an ex officio capacity.  The
authority may fix charges in connection with its loans,
and may issue revenue bonds.

    Alabama Public School and College Authority and
Alabama Trade School and Junior College Authority
(State).  These authorities were authorized by acts of
the legislature to finance the construction, improvement,
and equipment of public educational facilities.  They are
administered by the Governor, State director of
finance, and State superintendent of education.  The
authorities may issue bonds payable from specified
portions of the sales tax.
                                   AL - p. 11


    Industrial development authorities or boards (county
or municipal).  These boards are established by
resolution of the county or municipal governing body to
finance and lease industrial and pollution control
facilities.  A board of directors is appointed by the
county or municipal governing body.  The board may charge
rents and issue revenue bonds.

    Other examples include:

State
    Alabama Agricultural Development Authority
    Alabama Agricultural Markets and Coliseum Corporation
    Alabama Building Renovation Finance Authority
    Alabama Commission of Higher Education
    Alabama Corrections Institution Finance Authority
    Alabama Educational Television Commission
    Alabama Highway Finance Corporation
    Alabama Industrial Access Road and Bridge Corporation
    Alabama Judicial Building Authority
    Alabama Mental Health Finance Authority
    Alabama Parks Development Authority
    Alabama Pollution Control Finance Authority
    Alabama Port Authority
    Alabama Public Health Finance Authority
    Alabama Public Schools Corporation
    Alabama Shakespeare Festival Theater Finance
     Authority
    Alabama Space Science Exhibit Finance Authority
    Alabama State Industrial Development Authority
    Alabama State Parking Deck Authority
    Alabama Supercomputer Authority
    Alabama Synfuels Development Authority
    Alabama Water Improvement Commission (now part of the
     Department of Environmental Management)
    Alabama Water System Assistance Authority
    Ameraport Offshore Harbor and Terminal Commission
    Cahaba Trace Commission
    Coosa Valley Development Authority
    Environmental improvement authorities
    Farmers' Market Authority
    Historical preservation authorities
    Historic Blakeley Authority
    Motor Sports Hall of Fame Commission
    Private Colleges and Universities Facilities
     Authority
    Public Educational Building Authority of Mobile
    Real Estate Commission Building Authority
                                   AL - p. 12

    Southern Products Mart Authority
    State Forestry Commission
    Tannehill Furnace and Foundry Commission
    Tennessee Valley Exhibit Commission
    Tombigbee Valley Development Authority
    USS Alabama Battleship Commission
    Water Pollution Control Authority
    Watershed management authorities

County
    Authorities for coliseums, parks, exhibits,
     fairgrounds (counties with population between
     115,000 and 160,000 and between 175,000 and 300,000)
    Bullock County Development Authority
    Choctaw County Medical Scholarship Board
    Civic center corporations (counties over 500,000
     population)
    Colbert County drainage districts for malaria control
    Coliseum authoriies (counties with population between
     55,000 and 56,000)
    Communications districts (county)
    County boards of health
    County drainage ditricts and subdistricts
    County fire districts (Limestone and Madison
     Counties)
    County historical preservation authorities in
     counties with a population between 115,000 and
     150,000 (joint city-county)
    County public building authorities
    County tuberculosis hospital authorities
    DeKalb County Water Authority
    Fayette County Water Coordinating and Fire Prevention
     Authority
    Governmental utility services corporations (county)
    Industrial development authorities (joint city
     -county) in Calhoun County
    Industrial development authorities (DeKalb, Escambia,
     Fayette, Greene, and Tuscaloosa Counties)
    Jackson County Racing Commission
    Jackson County Water Authority                     
    Lamar County Water Coordinating and Fire Prevention
     Authority
    Marion County Public Water Authority
    Mobile Dog Racing Commission
    Mowah Board of the Choctaw Indians Commission
    Regional libraries (joint county)
    Service districts (Shelby and Tuscaloosa Counties)
    Solid waste disposal authorities--1980 law
    State products mart and coliseum authorities
    Tax increment districts (county)
    Washington County Port Authority
                                   AL - p. 13

Municipal
    Alabama Special Care Facilities Financing Authority
     (dependent on city of Birmingham)
    Birmingham Racing Commission
    City of Jackson Port Authority
    Commercial development authorities
    Communications districts (municipal)
    Downtown redevelopment authorities
    Florence Civic Center Authority
    Governmental utility services corporations 
     (municipal)
    Historic districts (cities with population between
     100,000 and 200,000)
    Medical clinic boards (building)
    Municipal facilities corporations
    Municipal hospital building authorities
    Municipal park and recreation boards
    Municipal parking authorities (cities of various
     specified population-size groups)
    Municipal public building authorities
    Municipal utility boards--1951 law (except in
     Anniston and Birmingham)
    Oakman Economic and Industrial Development Authority
    Park assessment districts (cities of 300,000
     population or more)
    Public hospital corporations
    Public library (building) authorities
    Public transportation authorities
    Recreation corporations (public athletic boards)
    St. Stephens Historical Commission
    Solid waste disposal authorities--1980 law
    Special care facilities financing authorities
    Stock law districts (areas for enforcement of
     livestock ordinances)
    Tax increment districts (municipal)
    Trade mart (coliseum) authorities (cities over
     250,000 population)
    Water and sewer boards
    Waterworks and sewer boards
    Waterworks boards

    Alabama laws also provide for various types of local
areas for election purposes and administration of
justice.
      
                 
                                   
                                   AK - p.  1
               ALASKA

    Alaska ranks 48th. among the States in number
of local governments, with 174 as of January 1992.

BOROUGH GOVERNMENTS (12)

    The borough governments in Alaska resemble
county governments in other States.  However, the
borough governments do not encompass the entire
area of the State.  The following areas of the
State are located outside the areas served by
borough governments:

    Areas served by consolidated city-borough
     governments
    Areas within the "unorganized borough"

    There are three consolidated city-borough
governments in Alaska--Anchorage, Juneau, and
Sitka.  These three governments are counted for
census reporting as municipal governments rather
than as borough governments.  Alaska statutes treat
all areas of the State outside the boundaries of
organized borough or consolidated city-borough
governments as a single "unorganized borough."

    The borough governments in Alaska are classified,
according to their governmental powers, as home-rule,
first class, second class, or third class boroughs.
Each borough is adminstered by a borough assembly.
Since January 1987, the following new boroughs have
been created:

    Aleutians East Borough (effective October 23,
     1987; formed from part of Aleutian Islands Census
     Area)
    Denali Borough (effective December 7, 1990; formed
     from part of Yukon-Koyukuk Census Area)
    Lake and Peninsula Borough (effective April 24,
     1989; formed from part of Dillingham Census Area)

    For purposes of population statistics, Alaska is
divided into 26 "county equivalents."  Each area served
by a borough or consolidated city-borough government
constitutes a separate county equivalent.  In addition,
the unorganized borough is divided into 11 census areas,
each of which is classified as a county equivalent for
purposes of population statistics.  The boundaries for
each of these 11 census areas conform, where feasible,
to the boundaries of the Alaska Native Regional
Corporations established under the Alaska Native
Claims Settlement Act, a 1971 Federal law.  These 11
census areas are not counted as governments.
                                   AK - p.  2

    The Alaska Native Regional Corporations, the
native associations, and the Alaska Native Village
Corporations are similar to the "self-governing"
arrangements for Indian tribes, and are not counted
as governments for census purposes.  Alaska Native
Regional Corporations, established under the Alaska
Native Claims Settlement Act, are regional entities
consisting of a group of Alaska Native Village
Corporations.  The boundaries of the Alaska Native
Regional Corporations approximate the areas covered
by the operations of existing native associations
formed under prior law.

SUBBOROUGH GENERAL PURPOSE GOVERNMENTS (148)

Municipal Governments (148)

    The term "municipality," as defined for census
statistics on governments, applies only to the
cities in Alaska.  Boroughs, to which the term
"municipality" is applied by Alaska statutes, are
counted for census purposes as a separate type of
government (see "Borough Governments," above).
Cities may exist either inside or outside the
boundaries of organized boroughs.  Those cities
located outside the boundaries of organized boroughs
have powers of property assessment, tax collection,
planning, and zoning in addition to powers granted
to Alaska cities generally.

Cities are classified as follows:

    Home rule cities--first class ciies under a
     home rule charter
    First class cities--400 or more permanent
     inhabitants, and that elect to become cities
     of the first class
    Second class cities--other cities

    There is no statutory minimum population requirement
for incorporation, but cities must include all areas
needed to provide muncipal services efficiently, must
have the resources needed to provide municipal services,
must have a population sufficiently stable to support
city government, and must demonstrate a need for city
government.

Township Governments (0)

    Alaska has no township governments.

PUBLIC SCHOOL SYSTEMS (54)

School District Governments (0)

    Alaska has no independent school district
governments.

                                   AK - p.  3

Dependent Public School Systems (54)

    Alaska statutes provide for the following types of
dependent public school systems:

    Systems dependent on borough governments (11):
      Borough school districts

    Systems dependent on municipal governments (22):
      City school districts (in home rule or first
       class cities in the unorganized borough)

    Systems dependent on the State government (21):
      Regional educational attendance area boards.

    The 11 borough and 22 city school districts in
Alaska are classified for census purposes as dependent
agencies of the borough or city governments they serve,
and are not counted as separate governments.  Although
these districts are administered by elected boards,
their fiscal requirements are finally determined and
met by the sponsoring borough or city governments.
    The public schools in Alaska located outside the
territory of borough or city school systems are
administered by regional educational attendance area
boards.  Although these 21 boards are elected, their
fiscal requirements are met by State appropriations;
they are therefore classified as dependent agencies
of the State government for census purposes, and are
not counted as separate governments.

Other Educational Activities

    Community colleges, which are financed jointly
by the State government and the local public school
system, are classified in census statistics as State
government activities.  They are not counted as
separate governments.
    The regional resource centers in Alaska are
established by agreement between participating
public school systems.  A board consisting of one
representative of each participating system governs
each center.  These centers are financed by
contributions from participating systems and by State
and Federal grants.  For census purposes, regional
resource centers are classified as joint educational
service agencies of participating public school
systems, and are not counted as separate governments.
One such center was reported in operation as of
January 1992.

SPECIAL DISTRICT GOVERNMENTS (14)

    Alaska statutes authorize the creation of special
districts or authorities that are counted as 
governments.  These are discussed in detail below.

                                   AK - p.  4

Regional Electrical Authorities

    Regional electrical authorities may be created
by resolution of a native association to provide
electric power.  The commissioners of the authority
are appointed by the governing body of the native
association.  The authority may fix rates, fees, rentals,
and other charges, and may issue revenue bonds.

Regional Native Housing Authorities

    Regional native housing authorities may be formed
by resolution of a native association to provide
housing in native villages.  The commissioners of
the authority are appointed by the governing body
of the native association.  The authority may fix
rentals, accept grants, and issue revenue bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various government designations
in Alaska that have certain characteristics of
governmental units but which are classified in census
statistics as subordinate agencies of the State or
local governments and are not counted as governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    Alaska Housing Finance Corporation (State).  This
corporation, authorized by act of the legislature, was
created to provide mortgage credit for low and moderate
income housing. The corporation consists of a board of
five directors, two of whom are appointed by the
Governor, plus the commissioner of revenue, the
commissioner of commerce and economic development, and
the head of the principal department of the executive
branch, who serve in an ex officio capacity.  The
corporation may receive gifts, grants, and
appropriations, collect charges and fees in connection
with the loans it makes, and issue revenue bonds.

    Alaska Industrial Development and Export Authority
(State).  This authority was created by act of the
legislature to finance and lease industrial facilities.
The authority board consists of the commissioner of
commerce and economic development, the head of a
principal department in the executive branch (appointed
by the Governor), and the commissioner of revenue, who
serve in an ex officio capacity, plus two public members
appointed by the Governor.  The authority may fix
rentals and may issue revenue bonds.

    Alaska State Building Authority (State).  This
authority, formerly the Alaska State Housing Authority,
was established within the State department of commerce.
It is administered by a board consisting of the
commissioner of commerce and economic development and
four members appointed by the Governor.  The authority
                                   AK - p.  5

may impose rentals and charges, accept grants, and
issue revenue bonds.

    Soil Conservation District of Alaska and soil
conservation subdistricts (State).  The Soil Conservation
District of Alaska was created by act of the legislature
to provide for soil conservation. It is governed by
the 5-member Alaska Soil Conservation Board, which is
appointed by the Governor with the consent of the
legislature.  It may receive State and Federal
appropriations and grants.  Soil conservation
subdistricts are created by the Soil Conservation
District of Alaska on petition of land occupiers, after
public hearing.  A board of five elected supervisors
governs each subdistrict.  The Soil Conservation 
District of Alaska may delegate such powers to the
subdistricts as are necessary.

    Other examples include:

State
    Alaska Amateur Sports Authority
    Alaska Capital City Development Corporation
    Alaska Gas Pipeline Financing Authority
    Alaska Medical Facility Authority
    Alaska Municipal Bond Bank Authority
    Alaska Energy Authority (formerly Alaska Power
     Authority)
    Alaska Railroad Corporation
    Alaska Resources Corporation
    Alaska Student Loan Corporation
    Grazing districts
    Health units and districts
    Regional resource development authorities
    Service areas in the unorganized borough

Borough
    Historical districts
    Service areas

Municipal
    Historical districts

    Alaska laws also provide for various types of local
areas for election purposes and for administration of
justice.
    

                              AZ - p.  1
               ARIZONA

    Arizona ranks 38th. among the States in number of
local governments, with 590 as of January 1992.

COUNTY GOVERNMENTS (15)

    There are no areas in Arizona lacking county
government.  The county governing body is called the
board of supervisors.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (86)

Municipal Governments (86)

    Municipal governments in Arizona are locally
designated cities and towns.  There are no significant
differences in population, legal powers, or status
between city and town governments that would affect
their classification for census purposes.  The minimum
population requirement for incorporation is 1,500.

Township Governments (0)

    Arizona has no township governments.

PUBLIC SCHOOL SYSTEMS (240)

School District Governments (228)

    The following types of school districts in Arizona
are counted as governments for census purposes:

    Common school districts
    Community college districts
    Joint common school districts
    Joint unified school districts
    Unified school districts
    Union high school districts

    All types of school districts listed above are
governed by elected boards.  They may levy ad valorem
taxes and, with voter approval, may issue bonds.

    "Single high school districts" and "joint high
school districts" are not counted as separate governments
for census purposes, but are classified as dependent
agencies of common school districts.  No single high
school districts or joint high school districts were
reported in operation as of January 1992.

Dependent Public School Systems (12)

    Arizona statutes authorize the following types of
dependent public school systems:

    Systems dependent on county governments (12):
      County accommodation schools
      County special education cooperatives
                                   AZ - p.  2

    The county accommodation schools, which provide
education in sparsely populated areas, are directly
under the supervision of the county superintendent of
schools.  They are not counted as separate governments.
In January 1992, six Arizona counties operated seven
such schools.
    County special education cooperatives, which provide
special education programs for exceptional children, are
formed by agreement between two or more school districts.
They are administered by one of the participating school
districts, or by the county superintendent of schools.
They are not counted as separate governments.  In January
1992, five of these cooperatives were reported in
operation.

SPECIAL DISTRICT GOVERNMENTS (261)

    Arizona statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Active Management Area Water Augmentation Authority

    This authority was authorized by 1990 legislation
upon a majority vote of the governing bodies of a
majority of the counties to be served, of the most
populous city to be served, and of irrigation districts
to be served that encompass more than 1,000 acres.  A
board of directors, appointed by the Governor from a
list of nominees submitted by various local governments
in the area, governs the authority.  The authority may
impose fees for services, and may issue revenue bonds.

Agricultural Improvement Districts

    These districts, which provide for irrigation,
drainage, water storage, and electric generation and
transmission facilities, are created by the county board
of supervisors upon petition of landowners and after
referendum.  An elected board of directors governs the
district; as an alternative, districts encompassing more
than 175,000 acres may be governed by an elected board of
directors and an elected council.  The district may fix
charges, levy ad valorem taxes, issue bonds, and, with
voter approval, may issue general obligation bonds.  The
only district of this type reported in operation as of
January 1992 was the Salt River Project Agricultural
Improvement and Power District.
    The Salt River Project Agricultural Improvement and
Power District, established in 1937, holds title to the
Salt River Project properties operated by the Salt River
Valley Water Users' Association, a private corporation
organized in 1903 to operate the Federally-constructed
Salt River Project.  The Salt River Valley Water Users'
Association continues to operate the irrigation and
drainage system of the district under contract.  The
district also operates electric power generation and
transmission facilities.
                                   AZ - p.  3

Community Park Maintenance Districts Encompassing an
Area of 160 Acres or More

    Districts for the maintenance of community parks may
be established by petition to the county board of
supervisors, after public hearing.  An elected board of
supervisors governs each district.  The districts may
fix fees, rentals, and charges, levy property taxes, and
borrow money.  No districts of this type were reported in
operation as of January 1992.
    Districts having fewer than 160 acres are governed by
the county board of supervisors, and are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

Drainage Districts

    Drainage districts are established upon petition of
landowners to the county board of supervisors after
hearing and referendum, to provide for drainage of
agricultural lands.  An elected board governs the
district.  The district may levy ad valorem taxes, impose
special assessments, and issue bonds with voter approval.
For irrigation and drainage districts, see "Irrigation
Districts," below.

Electrical Districts

    Electrical districts for the purpose of obtaining
power for irrigation water pumping are established by
the county board of supervisors upon petition of 
landowners and after hearing and referendum.  An elected
board of directors governs each district.  The districts
may levy ad valorem taxes and charge rates, tolls, and
fees.  The districts may also issue bonds upon voter
approval. 

Fire Districts

    Districts to provide fire protection in 
unincorporated areas are formed by petition to the county
board of supervisors, after public hearing and voter
approval.  An elected district board, or an elected
chief and secretary-treasurer, govern each district.
The district may levy ad valorem taxes and may, upon
voter approval, issue bonds.

Flood Control Districts--1921 Law

    These districts are created to provide for flood
control on petition of landowners to the county board of
supervisors, followed by hearing and referendum.  An
elected board of supervisors governs each district.
The district may levy ad valorem taxes.  Voter approval
is required for the levy of assessments and the issuance
of bonds.
    County flood control districts established under the
1978 law, and are governed by the county board of
supervisors, are not counted as separate governments.
See "Subordinate Agencies and Areas," below.                                   AZ - p.  4

Health Service Districts

    These districts to provide health clinics and related
facilities are established by petition to the county 
board of supervisors after public hearing.  An elected
board of directors governs each district.  The districts
may fix rentals and charges, levy ad valorem taxes, and,
upon voter approval, may issue bonds.  No districts of
this type were reported in operation as of January 1992.

Hospital Districts

    After petition by voters, public hearing, referendum,
and approval by the Arizona Department of Health 
Services, hospital districts may be established by the
county board of supervisors to provide hospital 
facilities.  An elected board of directors administers
each district.  The districts may levy ad valorem taxes,
fix charges, and, after voter approval, issue bonds.
    Hospital districts governed by the county board of
supervisors ex officio are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.

Irrigation Districts

    Irrigation districts may be created to provide
irrigation, domestic water supply, and electric power
after petition of landowners to the county board of
supervisors, followed by hearing and referendum.  An
elected board of directors governs each district.  The
districts may levy ad valorem taxes and special 
assessments, and may fix tolls and charges.  Voter
approval is required for bond issues.  In addition,
"irrigation and drainage districts," with both irrigation
and drainage powers, may be established under this law.
    Irrigation districts governed by the county or city
governing body ex officio are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.

Irrigation Water Delivery Districts

    These districts are established by the county board
of supervisors to provide irrigation water after petition
of landowners and a public hearing.  An elected board of
trustees governs each district.  The districts may levy
ad valorem taxes, fix rates and fees, and issue bonds.

Metropolitan Public Transit Authorities

    These authorities may be established in counties over
1,200,000 population (Maricopa) to provide transit
service after voter approval of a transportation excise
tax levy.  The authority board of directors consists of
one member appointed by each member city, plus one member
appointed by the county.  The authority may issue revenue
bonds, fix fees and charges, accept grants and loans, and
determine the amount of annual tax levies.  The                                   AZ - p.  5

Metropolitan Public Transit Authority in the Phoenix area
was formed under this law to coordinate transit service,
but does not operate transit service itself.
    Similarly, these authorities may be established in
counties between 400,000 and 1,200,000 population (Pima).
The authority board members are selected by member
governments of the regional council of governments.  The
authority may fix fares and other charges, receive
contributions from Federal and local governments, receive
the proceeds of the county transportation excise tax,
and issue limited obligation and revenue bonds.

Pest Abatement Districts--1983 Law

    Districts to control public health pests may be
established by petition to the county board of
supervisors, after public hearing and voter approval.
An elected board of directors governs each district.
The districts may levy ad valorem taxes.  

Pest Control Districts--1957 Law

    These districts are created by the county board of
supervisors upon petition of crop owners or landowners,
after hearing and referendum.  An elected board of
directors governs each district.  The districts may levy
special assessments.

Power Districts

    Districts to generate and distribute electric power
may be established by the county board of supervisors
upon petition of landowners and after public hearing and
referendum.  An elected board of directors governs each
district.  The districts may levy ad valorem taxes and
issue bonds upon voter approval.  No power districts were
reported in operation as of January 1992.

Recreation Center Districts

    Districts to provide recreation and library 
facilities in areas within a national park may be created
by petition to the county board of supervisors, after
voter approval.  A board of directors appointed by the
county board of supervisors governs each district.  The
districts may levy sales and use taxes.  No districts of
this type were reported in operation as of January 1992.

Sanitary Districts Encompassing an Area of 160
Acres or More

    Sanitary districts to provide sewerage facilities may
be established by the county board of supervisors on
petition of property owners, after a public hearing.  An
elected board of directors governs each district.  The
districts may levy ad valorem taxes and, after voter
approval, may issue bonds.
                                   AZ - p.  6

    Districts having fewer than 160 acres are governed by
the county board of supervisors, and are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

Special Road Districts

    These districts, which build and maintain highways
and bridges, are established by the county board of
supervisors on petition of taxpayers and after 
referendum.  An elected board of trustees governs each
district.  The districts may levy ad valorem taxes and
issue bonds upon voter approval.

Water Conservation Districts (multicounty)

    These districts, authorized by 1971 legislation, are
established by the State water commission on petition of
three or more counties, or on petition of voters, and
after a public hearing, to contract with the secretary
of the interior for water from, and payment of costs of,
the Central Arizona Project.  An elected board of 
directors governs each district; the number of members is
determined by county population.  The district board may
fix and collect charges, levy ad valorem taxes, and
accept grants.  The Central Arizona Water Conservation
District was established under this law.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Arizona that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as governments.  Legal provisions for
some of the larger of these are discussed below (see
"Public School Systems," above, regarding educational
agencies of this nature).
    Among the subordinate agencies and areas listed 
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may 
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Arizona Power Authority (State).  This authority was
created by a special act for the generation and 
transmission of electric power.  A commission appointed
by the Governor governs the authority.  The authority may
fix rates, fees, and tolls, and may issue revenue bonds.
                                   AZ - p.  7

    Housing authorities (municipal and county).
Municipalities and counties may establish housing
authorities by resolution of the governing body.  A board
of housing commissioners governs each authority; the
members are appointed by the mayor of a city or town or
by the county board of supervisors.  Rentals for housing
projects are fixed by the government creating the 
authority, and bonds for housing authority purposes are
issued by the sponsoring government.  The sponsoring
governments may also accept Federal grants.

    Industrial development authorities (county or
municipal).  Authorities of this type are established to
finance and lease airport, commercial, convention,
electric, gas, health care, industrial, pollution
control, port, residential, sewerage, solid waste
disposal, and water supply facilities, on the approval
of the county or municipal governing body.  A board of
directors, appointed by the county or municipal
governing body, governs each authority.  Industrial
development authorities may make loans to mortgage
lenders, charge rents, and issue revenue bonds.

    Natural resource conservation districts (State).
These districts may be established to carry on soil
conservation programs on petition of landowners to the
State land commissioner, after public hearing and
referendum.  A board of five supervisors governs each
district; three are elected and two are appointed by the
State land commissioner.  District revenues are limited
to voluntary donations, gifts, and contributions.  These
districts have no bond-issuing powers.

    Slum clearance and redevelopment commissions
(municipal).  General legislation authorizes cities and
towns to establish these agencies.  The commissioners are
appointed by the mayor with the approval of the governing
body.  All administrative and fiscal powers are vested
in the municipality; the commissioners perform only the
specific duties assigned to them.

    Other examples include:

State
    Arizona Coliseum and Exposition Center Board
    Arizona Health Facilities Authority
    Arizona Industrial Commission
    Commission on the Arizona Environment
    Radiation Regulatory Agency
    Registration districts (vital statistics)
    Wastewater Management Authority of Arizona
    Water districts
                                   AZ - p.  8

County
    Air pollution control districts
    Airport authorities (counties)
    Antinoxious weed districts
    Community park maintenance districts with an area
     encompassing fewer than 160 acres
    County flood control districts--1978 law
    County jail districts
    County library districts
    County sports authorities
    County television improvement districts
    Domestic water improvement districts
   *Improvement districts (county)
    Irrigation districts governed by county supervisors
    Maricopa County Stadium District
    "No fence" districts
    Pollution control corporations (county)
    Rural road improvement districts
    Sanitary districts encompassing an area of fewer than
     160 acres
    Special flood control districts

Municipal
    Airport authorities (municipal)
    Community facilities districts 
    Improvement districts (municipal)
    Irrigation districts governed by city council
    Lake Havasu Sanitary District (governed by city
     council)
    Municipal property corporations
    Phoenix Civic Improvement Corporation
    Phoenix Civic Plaza Building Corporation
    Pollution control corporations (municipal)
    Tucson Community Center Authority

Joint County-Municipal
    Water-oriented development districts

Other
    The grazing districts in Arizona are areas for
Federal administration of grazing lands.  They are not
counted as separate governments.

Private corporations
    The Arizona Student Loan Finance Corporation is
classified as a private corporation.  It is not counted
as a government.

    Arizona laws also provide for various types of local
areas for election purposes and administration of
justice.


                                   AR - p.  1
               ARKANSAS

    Arkansas ranks 22nd. among the States in number of
local governments, with 1,446 as of January 1992.

COUNTY GOVERNMENTS (75)

    There are no areas in Arkansas lacking county
government.  The county governing body is the
quorum or levying court which consists of the justices
of the peace and the county judge, who is also the
chairperson of the quorum court and administers most
county affairs.  Each of 10 Arkansas counties is
divided into 2 districts for judicial and various 
administrative purposes and maintains offices in 2
county seats.  However, the two districts of each
respective county are governed by the same set of
county officials.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (489)

Municipal Governments (489)

    Municipal governments in Arkansas are the cities
and incorporated towns, divided by general law into
size groups as follows:

    First class cities--2,500 inhabitants or more
    Second class cities--500 to 2,499 inhabitants
    Towns--incorporated places with fewer than 500
     inhabitants

However, the 1965 law establishing the above size
groups permits towns that had voted previously to
become second class cities to retain that classification,
and other exceptions exist.  There is no minimum
population requirement for incorporation.

Township Governments (0)

    Arkansas has no township governments.

PUBLIC SCHOOL SYSTEMS (321)

School District Governments (321)

    A 1947 act of the legislature provided for the
reorganization of all Arkansas school districts into a
single type of school district.  All school districts
in Arkansas are counted as governments in census
reporting.  An elected board of directors governs each
district.  The districts may levy taxes and issue bonds.

Dependent Public School Systems (0)

    Arkansas has no dependent public school systems.
                                   AR - p.  2

Other Educational Activities

    The educational services cooperatives in Arkansas
provide curriculum development assistance, educational
materials, and staff development services to 
participating school districts, and are established by
resolution of 75 percent or more of the school districts
to be served.  A board of directors, consisting of one
representative of each participating school district,
governs each cooperative.  Each cooperative receives
contributions from the State, and may also receive
contributions from participating school districts.  The
educational services cooperatives are classified for
census purposes as joint educational services agencies
of the participating school districts, and are not
counted as separate governments.  As of January 1992,
23 educational services cooperatives (including migrant
education cooperatives) were reported in operation.
    Arkansas law also authorizes the establishment of
model rural school consortiums by agreement between two
or more contiguous school districts.  The composition of
the consortium board is specified in the agreement
creating the consortium.  Consortium funds come from
the State and from participating school districts.  For
census purposes, model rural school consortiums are
classified as joint activities of the participating
school districts, and are not counted as separate
governments.
    Each county board of education exercises some
supervision over those school districts that do not
have their own superintendents, but is not counted as a
separate government.
    Community colleges, vocational-technical schools, and
technical institutes in Arkansas are classified as State
institutions, and are not counted as separate
governments.

SPECIAL DISTRICT GOVERNMENTS (561)

    Arkansas statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Bridge Improvement Districts

    Bridge improvement districts are established by the
county court on petition of landowners followed by a
public hearing.  The district board of commissioners is
appointed by the county court.  The board may levy
assessments and issue bonds.  No bridge improvement
districts were reported in operation as of January 1992.

Cemetery Improvement Districts

    Cemetery improvement districts are established on
petition of landowners to the county court.  The district
board of commissioners is appointed by the county court.
The districts may levy benefit assessments.  No cemetery
improvement districts were reported in operation as of
January 1992.                                   AR - p.  3

Conservation Districts

    These districts are established by the State soil and
water conservation commission on petition of landowners
and after local referendum.  A five-member board of
supervisors governs each district, with two members 
appointed by the State soil and water conservation
commission and three members elected.  The board may
require contributions in money, services, and materials,
accept donations and gifts, levy special benefit
assessments, and issue bonds. 

Drainage Districts

    Under general law, these districts may be established
upon petition by real property owners to the county
court, or to the circuit court if more than one county is
encompassed by the proposed district, and after a public
hearing.  A board of commissioners, appointed by the
county or circuit court, governs each district.  The 
board may levy benefit assessments and issue bonds.
Subdistricts may be set up under the same general law
procedure, but are administered by the board of the main
district.  They are not counted as separate governments.
    A few drainage districts have been established by
special acts.

Fencing Districts

    Districts for the purpose of constructing and
maintaining fences are created by the county court upon
petition of landowners.  A board of commissioners governs
each district; it is initially appointed by the county
court, but thereafter, vacancies are filled by the
remaining members of the board.  Fencing districts may
levy assessments and issue bonds and notes.  No fencing
districts were reported in operation as of January 1992.

Fire Protection Districts--1939 and 1979 Laws

    Fire protection districts are formed by ordinance of,
or petition to, the county governing body; in the latter
instance, voter approval is necessary.  An elected board
of commissioners governs each district.  The districts
may levy benefit assessments and borrow money.  Districts
established under the 1979 law may also issue general
obligation bonds upon voter approval.

Highway Right-of-Way Districts

    These districts are established by the county court
or the county judge on petition of landowners, after a
public hearing.  A board of commissioners appointed by
the county court governs each district.  The board may
levy benefit assessments and issue bonds.  No highway
right-of-way districts were reported in operation as of
January 1992.
                                   AR - p.  4

Housing Authorities

    Arkansas statutes authorize the following types of
housing authorities:

    Municipal housing authorities
    County housing authorities
    Consolidated housing authorities (two or more cities)
    Regional housing authorities (two or more counties)

    Under general law, housing authorities are created
upon the adoption of a resolution by the governing body
of the city or county.  The executive head of the
municipality appoints the housing commissioners of a
municipal housing authority; the governing body of the
county appoints the commissioners of a county housing
authority.  In the case of a consolidated or regional
housing authority, one commissioner is appointed by the
executive head of each member municipality or by the
governing body of each member county, respectively.
    Housing authorities may fix rents and receive
assistance and grants from the State and the Federal
Government.  Housing authorities may also issue bonds
and carry out urban renewal activities.
    Legislation passed in 1976 grants municipalities and
counties all powers granted to housing authorities.
Housing authorities administered by county or municipal
governing bodies ex officio are not counted as separate
governments.  See "Subordinate Agencies and Areas,"
below.

Improvement Districts of Rivers and Tributaries

    If the Congress has enacted a law authorizing a
project for the improvement of any of the rivers,
tributaries, or streams within or bordering on Arkansas,
an improvement district may be established following
petition by property owners to the district court,
after public hearing.  A board of commissioners, 
appointed by the circuit court, governs each district;
the board must include at least one member from each
participating county.  The district may levy assessments
and issue bonds.

Interstate Bridge Districts

    Interstate bridge districts are established by the
circuit court on petition of property owners, after a
public hearing.  A certificate of need from the State
highway commission is also required.  The district board
of commissioners is appointed by the circuit court.  The
districts may levy benefit assessments, fix tolls, and
issue bonds. No interstate bridge districts were reported
in operation as of January 1992.
                                   AR - p.  5

Irrigation, Drainage, and Watershed Improvement Districts

    These districts are created on petition of landowners
to the chancery or circuit court, after a public hearing.
A board of commissioners, appointed by the establishing
court, governs each district.  The districts may fix
charges for the sale of water and may levy benefit
assessments, but must file a petition with the chancery
or circuit court for the authority to borrow funds or to
issue bonds. 

Joint County and Municipal Solid Waste Disposal
Authorities

    These authorities are created by agreement between
municipalities and/or counties.  A board of directors,
appointed by the participating governments, governs each
authority.  An authority may fix and collect charges and
issue bonds.  Some authorities of these types are named
"resource recovery authorities."

Levee Districts

    Levee districts are formed by the county court giving
public notice.  An elected board of directors governs 
each district.  The districts may levy ad valorem taxes
and benefit assessments, and may issue bonds.  A few 
levee districts have also been established by special 
acts.

Metropolitan Port Authorities

    Metropolitan port authorities are established by
ordinance of participating county and municipal 
governments, after petition by participating governments
to the circuit court.  Each participating municipality
and county appoints at least one representative to the
authority board of directors, with additional members
determined by population apportionment.  The authority
may accept and use funds from any source, fix rates
and charges, and issue bonds.  Participating governments
may make donations and loans.  No metropolitan port
authorities were reported in operation as of January
1992.

Mosquito Abatement Districts

    These districts may be established by the county
court on its own motion or on petition of voters, and
after voter approval.  A mosquito abatement commission
appointed by the county court governs each district.  The
districts may levy ad valorem taxes and issue bonds.  No
mosquito abatement districts were reported in operation
as of January 1992.
                                   AR - p.  6

Municipal Improvement Districts and
Consolidated Municipal Utility Districts

    Municipal improvement districts may be established
by the governing body of any city or town on petition
of property owners and after public hearing, to make
various municipal improvements.  A board of commissioners
appointed by the municipal governing body governs each
district.  The board may fix rates and rents, levy 
benefit assessments, and issue bonds.  Similar provisions
apply to consolidated municipal utility districts.

Municipal Wharf Improvement Districts

    Districts to provide wharves are created by petition
of property owners and resolution of the municipal
governing body, after a public hearing.  A board of
commissioners appointed by the municipal governing body
governs each district.  The district may charge tolls,
fees, and rents, receive municipal appropriations, and
issue revenue bonds.
    Districts of this type that are governed by the
municipal governing body ex officio are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

Property Owners Improvement Districts--1983 and 1987 Laws

    Districts to fund such improvements as streets,
sewers, water utilities, and the like are created by
petition of landowners to the municipal governing body.
A board of three commissioners, appointed by the
municipal governing body in districts organized under the
1987 law or by the county quorum court in districts under
the 1983 law, governs each district.  The districts may
levy special assessments and issue bonds.  Districts
under the 1983 law may also levy ad valorem taxes.

Public Transportation Authorities

    Authorities to provide a transit system are created
by agreement between two or more governments.  The
authority governing body consists of one representative
appointed by the county judge of each participating
county, and one or more members jointly appointed by the
mayors of the municipalities in each participating
county, plus one member appointed jointly by the county
judge and the mayors of the municipalities in each
participating county.  The authorities may collect fares,
receive county and municipal appropriations, and issue
revenue bonds.
                                   AR - p.  7

Regional Airport Authorities

    A 1968 general law provides that any two or more
municipalities, any two or more contiguous counties, or
any combination thereof, may establish a regional airport
authority by mutual agreement.  A management board 
governs each authority; each participating government
appoints at least one board member.  The number and the
apportionment of additional members is specified in the
agreement creating the authority.  Regional airport
authorities receive revenue from the proceeds of a tax
on aviation fuel sold at the airport, a tax on passengers
boarding and/or debarking, rents and charges, 
contributions from the participating governments, and
from grants.  The authorities may issue revenue bonds.

Regional Solid Waste Management Districts--1991 Law

    Districts to provide solid waste collection and
disposal and resource recovery facilities are created by
agreement between two or more governments, or by action
of a joint county and municipal solid waste disposal
authority (in counties over 60,000 population), or by
application of two or more counties to the Arkansas
Pollution and Ecology Commission.  The district governing
body consists of the county judge of each member county,
the mayor of each member city over 2,000 population, and
the mayor of the largest city in each member county, or
their designees.  The districts may fix rents, fees, and
charges, and may issue revenue bonds.

Regional Water Distribution Districts

    These districts are established by the circuit court
on petition of voters, after a public hearing.  An
elected board of directors governs each district.  The
districts may charge rates, fees, and rents for
facilities and services, accept gifts or grants, and
issue bonds.

Road and Street Improvement Districts

    Districts for the improvement of roads, highways,
and streets in the counties of Arkansas that are not
part of the State highway system are created by the
county court after petition of landowners and public
hearing.  A board of commissioners governs each district;
it is initially appointed by the court, if not named in
the initiating petition.  Thereafter, the remaining
commissioners fill vacancies on the district board.
The district receives revenue from funds set aside by the
State and the Federal Government for the improvement of
roads, the district portion of the road tax, and from
special benefit assessments.  The districts may also
issue bonds.
                                   AR - p.  8

Sanitary Agricultural Improvement Districts

    Authorized by special acts for the purpose of
clearing land, sanitary agricultural improvement 
districts are established after petition to the county
court by the owners of not less than 2,000 acres of land,
after a public hearing.  The district board of 
commissioners is appointed by the county court.  The
board may levy assessments and issue bonds.  No sanitary
agricultural improvement districts were reported in
operation as of January 1992.

Suburban and Consolidated Improvement Districts

    Suburban improvement districts are authorized for
the purpose of improving streets, roads, or highways;
laying sidewalks; equipping and maintaining rural fire
departments; and building and operating recreational
facilities, waterworks, sewer systems, telephone lines,
and gas lines.  The county court may create such 
districts on petition of landowners.  A board of
commissioners appointed by the county court governs
each district.  The districts may levy assessments and
receive revenue from the sale or lease of improvements.
These districts may also issue bonds.
    Consolidated improvement districts may be formed for
the joint operation and maintenance of contiguous 
districts organized under the suburban improvement
district laws or the municipal improvement district laws.
A board of commissioners, appointed by the county judge,
governs each such district.  The districts may fix
charges for services, and may issue bonds.

Suburban Sewer Districts

    The property owners adjacent to any first or second
class city may form a sanitary sewer district, after
petition to the county court and a public hearing.  A
board of commissioners appointed by the county court
governs each district.  The board may fix charges and
fees, levy assessments, and issue bonds.

Wastewater Treatment Districts

    Districts to provide for wastewater collection and
disposal are created by petition of two or more 
municipalities and 51 percent of landowners in the
unincorporated portions of the district, after resolution
of the county court and a public hearing.  A board of
directors governs each district; the directors are
initially appointed by the county court, but are
thereafter appointed by the government they represent.
The districts may fix rates, fees, and rents, and may
issue revenue bonds.
                                   AR - p.  9

White River Navigation District

    This district was authorized by a 1963 special act
to acquire and construct port and terminal facilities
along the White River and its tributaries within 
Arkansas.  Members of the district commission must be
residents of counties adjacent to the White River, and
are appointed by the Governor with the consent of the
senate.  The district may set charges and fees, assess
benefits, and issue bonds.  Although authorizing
legislation for this district has never been repealed,
it has never been reported in operation.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Arkansas that have certain characteristics of 
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    Arkansas Development Finance Authority (State).
This authority, formerly the Arkansas Housing Development
Authority, was created to provide mortgage credit for
low and moderate income housing.  A board of seven
directors governs the authority; six members are
appointed by the Governor, and the director of finance
and Administration serves in an ex officio capacity.  The
agency may receive appropriations, fix charges in
connection with its loans, and issue revenue bonds.

    Consolidated municipal water and light improvement
districts (municipal).  These districts have legal
provisions similar to those for municipal improvement
districts (listed under "Special District Governments,"
above), but applicable only to cities and not to towns.

    Public facilities boards (municipal or county).
The governing body of any municipality or county may
create by ordinance public facilities boards to acquire,
construct, equip, operate, and maintain facilities for
health care, residential housing, off-street parking,
recreation, waterworks, transit, energy facilities,
educational facilities, and sewers.  Each board consists
of five members who are initially appointed; thereafter,
the remaining board members fill vacancies on the board.
The board may fix fees and charges for the use of
facilities, and may issue bonds.
                                   AR - p. 10

    Urban renewal agencies (municipal).  General law
provides for the establishment of these agencies in any
city or town where a housing authority has not undertaken
such a project.  A board of commissioners appointed by
the mayor governs each agency.  Urban renewal agencies
may accept grants, loans, and contributions, and may
issue revenue bonds.  As an alternative, urban renewal
agencies may be administered by the governing body of the
municipality in an ex officio capacity.

    Other examples include:

State
    Arkansas Economic Development Commission
    Arkansas Hospital Equipment Finance Authority
    Arkansas Industrial Development Commission
     (including Arkansas Energy Office)
    Arkansas Justice Building Commission
    Arkansas Museum and Cultural Commission
    Arkansas Natural and Cultural Resources Council
    Arkansas Revenue Department Building Commission
    Arkansas Science and Technology Authority
    Arkansas Soil and Water Conservation Commission
    Arkansas State Building Services Council
    Arkansas State Department of Health Building
     Commission
    Arkansas Student Loan Authority
    Arkansas Turnpike Authority
    Economic development districts

County
    Ambulance services improvement districts
    County airport commissions
    County subordinate service districts (airports,
     ambulance service, fire protection, flood control,
     highways, parking, sewerage, solid waste collection
     and disposal, transit, and water supply)
    Housing authorities governed by quorum court
    Rural development authorities
    Stock law districts
    Viaduct improvement districts

Municipal
    Auditorium commissions
    Central business improvement districts
    City airport commissions
    City boards of health
    Electric boards
    Historic districts
    Hospital commissions
    Housing authorities governed by city governing body
    Industrial commissions
    Light and water commissions
    Market authorities
    Municipal drainage improvement districts
    Municipal facilities corporations
    Municipal tollway authorities
                                   AR - p. 11

    Municipal water and sewer districts
    Park and recreation commissions
    Parking authorities
    Port authorities
    Public utilities boards
    Redevelopment project districts
    Sanitary boards
    Waterworks commissions
    Waterworks and sewer commissions

Private corporations
    The county industrial development corporations in
Arkansas are private corporations.  They are not
counted as governments.

    Arkansas laws also provide for various types of
local areas for election purposes and administration
of justice.

                                   CA - p.  1
               CALIFORNIA

    California ranks 4th. among the States in number of
local governments, with 4,392 as of January 1992.

COUNTY GOVERNMENTS (57)

    The entire area of the State is encompassed by
county government except for the City and County of San
Francisco, which is a consolidated government.  Because
San Francisco operates primarily as a city, it is
counted as a municipal government, rather than as a
county government, for census purposes.  The county
governing body is called the board of supervisors.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (460)

Municipal Governments (460)

    Municipal governments in California are designated
cities or towns.  All municipalities currently function
either as charter cities or as general law cities.

Township Governments (0)

    California has no township governments.

PUBLIC SCHOOL SYSTEMS (1,132)

School District Governments (1,078)

    Only the following types of school districts in
California are counted as separate governments for
census purposes:

    Elementary school districts:
      City district--embracing a city other than a
       general law city, or such a city plus adjacent
       territory
      Regular district--single elementary district other
       than a city district
      Union district--district formed by union of two or
       more contiguous regular districts
      Joint district--intercounty
      Joint union district--intercounty union district

    High school districts:
      Union district--superimposed on two or more 
       separate elementary districts
      Joint union district--intercounty union high
       school district
      County district--a union high school district whose
       boundaries coincide with those of a county

    Unified school district--a district, usually urban,
providing both elementary and high school education.

    Community college district--a district providing
community college facilities, which may include all or
part of the territory of one high school or unified
                                   CA - p.  2

district, or two or more high school or unified 
districts.
    In a few instances, a high school district is
governed by the same board as a coterminous elementary
school district.  In such cases, the two districts are
counted as a single school district government for
census purposes.
    California school districts and community college
districts in general are governed by elected boards
of education or trustees, although the districts serving
charter cities may have appointed boards if the charter
so specifies.  However, only one school district has an
appointed board; the school district serving the city
of Sacramento is administered by a board of education
appointed by the city council.
    School district and community college district 
boards may determine their own fiscal requirements; the
counties levy and collect the taxes required.  However,
school district and community college district tax
levies are subject to constitutional tax limitations,
except for taxes levied to pay principal and interest
on bonds issued before June 1978.  Bond issues for
school district and community college district purposes
are subject to the approval of the voters.
    Unified and union high school district library
districts are administered by the board of the
establishing school district, and are not counted as
separate governments.

Dependent Public School Systems (54)

    California statutes provide for the following types
of dependent public school systems:

    Systems dependent on county governments (54):
      County special service schools

    Many California counties operate special service
schools, to provide education for handicapped, mentally
retarded, and other persons with special needs.  Such
schools are administered by the county superintendent.
They are not counted as separate governments.  In a
number of counties, such services are provided through
itinerant teachers or special classes in the regular
schools, rather than through separate special schools.
As of January 1992, 54 California counties were
operating such services.
    Regional occupational programs, which may be
established either by a single county or city-county
or by two or more counties or school districts, are
described under "Other Educational Activities," below.
                                   CA - p.  3

Other Educational Activities

     Regional occupational programs, which provide
vocational and technical education, are established
by individual counties or consolidated city-counties,
by individual school districts (if authorized by
special act), by two or more counties, or by two or
more school districts.  They are not counted as
separate governments.  
    As of January 1992, there were 73 regional
occupational programs reported in operation.  Of this
number, 34 were established by individual counties, and
are classified as dependent activities of the county
government.  One was established by the city and county
of San Francisco, and is classified as a dependent
activity of the city government.  Four were established
by individual school districts, and are classified as
dependent activities of the establishing school district.
The 6 regional occupational programs created by agreement
between 2 or more counties and the 28 regional
occupational programs created by agreement between 2 or
more school districts are classified as joint educational
service districts of the creating governments.

SPECIAL DISTRICT GOVERNMENTS (2,797)

    California statutes authorize the creation of a
wide variety of special districts or authorities that
are counted as governments.  These are discussed in
detail below.
    It should be noted that many of the classes listed
below have the same name and functions as classes that
are listed under "Subordinate Agencies and Areas," below.
For these classes, the enabling legislation provides for
alternative methods of governing the districts.  Where
these districts have separate governing bodies, they are
counted as governments; when they are governed by county
or municipal officials in an ex officio capacity, they
are not counted as separate governments.
    Those special district governments in California
that levy taxes are subject to constitutional tax
limitations, except for taxes levied to pay principal
and interest on bonds issued before June 1978.

Agencies Established Under "Joint Exercise of Powers
 Agreements" (not included in other types of special
 district governments shown elsewhere)

    Two or more local governments (county, municipal,
or special district) may exercise jointly any power
common to them.  Whenever such a "joint exercise of
powers" agreement provides for the creation of an agency
that is separate from the participating governments, a
notice of the agreement must be filed with the secretary
of state.
    Agencies established under "joint exercise of powers"
agreements are known by a wide variety of names.  The
functions to be performed by such agencies, and the
powers granted to such agencies, are spelled out in the
                                   CA - p.  4

agreements establishing the agency.  Agencies established
under "joint exercise of powers" agreements may receive
contributions from participating governments and, if the
agreement so provides, fix charges and issue revenue
bonds.

Air Pollution Control Districts

    Regional air pollution control districts are
authorized by general law to provide air pollution
control services.  Such districts are established by
resolution of the boards of supervisors of two or more
counties, acting on their own motion or on petition of
voters and after public hearing.  Each district is
governed by a regional board comprised of one or more
supervisors from each county and one or more mayors
from each county.  The regional board may determine the
amount of ad valorem taxes to be levied for district
purposes, accept loans from the county, and issue bonds.
    The Bay Area Air Quality Management District,
the South Coast Air Quality Management District, and
the Northern Sierra Air Quality Management District were
established by special acts but operate under provisions
similar to those above.
    Air pollution control districts serving single
counties and "unified" districts, serving several
counties but having less autonomy than regional
districts, are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Airport Districts

    Airport districts authorized under general law to
provide and maintain airports may be created by 
resolution of the county board of supervisors after
public hearing and local referendum.  An elected board
of directors governs each district.  The district may
levy taxes, fix charges, and issue bonds with the
approval of the voters.  The Monterey Peninsula Airport
District, which was established by a special act,
operates under similar provisions.

Community Service Districts

    Districts to provide airport, ambulance, fire
protection, garbage collection, highway, library, 
mosquito abatement, parks and recreation, police
protection, sewer, street lighting, underground utility
lines, and water services, or any combinations thereof,
are authorized under general law and established by the
county board of supervisors, on petition of residents,
after hearing and referendum.  An elected board of
directors governs each district.  The districts may
levy taxes, issue bonds with the approval of the voters,
fix rates and charges, and accept contributions.
     Similar provisions apply to the Rossmoor Special
Community Services Districts in Contra Costa County,
which were authorized by special acts.

                                   CA - p.  5

County Service Authorities for Freeway Emergencies

    Authorities to provide call boxes on freeways are
established by resolution of the county board of
supervisors and a majority of the city councils in the
county served.  A board of directors, two appointed by
the county board of supervisors and five selected jointly
by the councils of cities in the county, governs each
authority.  The authority may impose fees and issue
revenue bonds.
    Authorities that are governed by the county
transportation commission ex officio are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

County Traffic Authorities

    Two county traffic authorities--one in Santa Clara
County and one in Tuolumne County--have been authorized
by special acts, with similar provisions applicable to
each.  The authority governing body consists of members
appointed by the county board of supervisors and by the
cities in the county.  The authorities may levy a sales
tax after voter approval.

County Transportation Authorities and Commissions

    California statutes have authorized creation of the
following county transportation authorities or
commissions with the power to levy taxes:

    County transportation authorities (general law with
     specific application to San Francisco Bay Area)
    Fresno County Transportation Authority
    Local transportation authorities (general law)
    Los Angeles County Transportation Commission

    Similar provisions apply to each of these entities.
Each is created by county resolution after referendum
to plan and coordinate transit services within the area
they serve.  The commissions consist of appointed 
representatives of county and municipal governments 
within the area served.  The commissions may receive
county and city appropriations, and levy sales taxes
after voter approval.  The Fresno County Transportation
Authority was not reported in operation as of January 
1992.
    County transportation commissions in other California
counties do not have any tax-levying power and are not
counted as separate governments.  See "Subordinate
Agencies and Areas," below.

Drainage Districts

    California statutes authorize the creation of the
following types of districts to provide for drainage
of agricultural land:

                                   CA - p.  6

    Drainage districts--1885 law
    Drainage districts--1903 law
    Drainage districts--1923 law
    County drainage districts
    Storm water districts--1909 law

    Under the 1885 law, drainage districts may be 
created by the county board of supervisors on petition.
A board of trustees, elected or appointed, governs each
district.  The districts may levy taxes and special
assessments.  The 1885 law has been repealed, but
existing districts may continue to operate under its
provisions.
    Under the 1903 law, drainage districts are
established by the county supervisors after referendum.
A board of elected directors governs each district.  The
districts may levy taxes and special assessments, and may
issue bonds with voter approval.  The Knights Landing
Ridge Drainage District and the Colusa Basin Drainage
District were established by special acts with similar
provisions.
    Under the 1923 law, drainage districts are
established by the county supervisors on petition.  A
board of directors, appointed by the county supervisors
or elected by the voters, governs the district.  The
districts may levy taxes and special assessments, and
may issue bonds with voter approval.  Since 1953, no new
districts may be formed under this law, but those then
in existence may continue to operate under its
provisions.
    County drainage districts are similarly established,
without referendum.  A board of directors is chosen from
the governing bodies of the county and the cities in the
district.  County drainage districts have powers similar
to those of drainage districts under the 1885 and 1903
laws.
    Storm water districts are also created by the county
supervisors.  A board of elected trustees governs each
district.  Stormwater districts have powers similar to
those of drainage districts under the 1885 and 1903 laws.
    Drainage improvement districts under the 1919 law and
storm drainage maintenance districts are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

Fire Districts

    General laws provide for the establishment of three
types of districts to provide fire protection, ambulance,
and rescue services:

    Fire protection districts
    Local fire protection districts
    Multicounty fire districts

    Fire protection districts authorized under a 1987 law
are established by the county board of supervisors on
their own initiative or on petition of voters, after
public hearing and referendum.  A board of directors,
                                   CA - p.  7

either elected or appointed by the county supervisors,
governs each district.  The board may levy taxes and
issue bonds after voter approval.
    Fire districts organized under the 1961 law, local
fire protection districts, and multicounty fire districts
were similarly constituted under earlier laws.  These
laws have been repealed, but existing districts may
continue to operate under their provisions, or may
reorganize under the 1987 law.

Flood Control Districts

    California general legislation provides that the
following types of districts to provide flood control
facilities may be established by county boards of
supervisors, on petition of landowners and after public
hearing:

    Flood control and water conservation districts
     --1931 law
    Levee districts--1905 and 1959 laws
    Protection districts--1880 law

    Flood control and water conservation districts under
the 1931 law are governed by trustees appointed by the
county supervisors.  They are financed by special
assessments or ad valorem taxes.
    Levee districts under the 1905 law each have an
elected board; levee districts under the 1959 law each
have an elected board of directors.  Both types of
levee districts may levy property taxes.
    Protection districts formed under the 1880 law have
elected boards of trustees.  They may levy special
assessments and property taxes.
    In addition, the following districts have been
established by special acts to provide flood control
facilities:

    American River Flood Control District
    Brannan-Andrus Levee Maintenance District
    City of Marysville Levee District
    Fresno Metropolitan Flood Control District
    Lassen-Modoc County Flood Control and Water District
    Levee District Number One of Sutter County
    Lower San Joaquin Levee District
    Sacramento Area Flood Control District
    Sacramento River West Side Levee District
    San Benito County Water Conservation and Flood
     Control District
    Stanislaus County Flood Control District

                                   CA - p.  8

    Yolo County Flood Control and Water Conservation
     District

    Most of these districts are governed by elected
boards, but the Fresno, Lower San Joaquin, and Yolo
County districts have locally appointed boards, and the
Lassen-Modoc district board is made up of supervisors of
the two counties served.  All of the districts may levy
taxes, and most may also levy special assessments.  All
but the Sacramento River West Side district may issue
bonds.  Some districts of this type are subdivided into
"zones" for purposes of financing improvements.  Such
zones are classified as dependent activities of the
parent districts, and are not counted as separate
governments.
    Flood control districts that are governed by the
county board of supervisors in an ex officio capacity
are not counted as separate governments.  See 
"Subordinate Agencies and Areas," below.

Geologic Hazard Abatement Districts

    Districts to control land-movement hazards resulting
from landslides, subsidence, erosion, or earthquakes may
be established by resolution by, or petition to, a city
or county governing body, after public hearing. The
district governing body may be either an elected board
or the county or city governing body in an ex officio
capacity.  The district may levy special assessments and
issue bonds.
    Districts governed by the county supervisors or the
city governing body in an ex officio capacity are not
counted as separate governments.  See "Subordinate
Agencies and Areas," below.

Groundwater Management Districts or Agencies

    The following groundwater management agencies have
been established by special acts:

    Fox Canyon Groundwater Management Agency
    Honey Lake Valley Groundwater Basin District
    Mono County Tri-Valley Groundwater Management 
     District
    Sierra Valley Groundwater Management District

    Similar provisions apply to each of these districts.
A board of directors, either elected by the voters or
appointed by the county, municipal, and special district
governments represented, governs each district.  The
districts may impose service charges, including charges
for extraction of groundwater.

Highway Districts

    California general law authorizes the following
types of highway districts:

                                   CA - p.  9

    Bridge and highway districts
    Joint highway districts
    Separation of grade districts

    Bridge and highway districts may be created by
ordinance of the county board of supervisors or on
petition of voters and after local referendum.  A board
of directors appointed by the county supervisors governs
each district.  The districts may issue bonds on approval
of the voters, and may levy taxes and fix and collect
tolls and charges.  The Golden Gate Bridge, Highway, and
Transportation District, established under this law,
provides transit and ferry services in addition to
operating the Golden Gate Bridge and its approaches.
    Joint highway districts are created by joint 
resolution of the boards of supervisors of two or more
counties.  A board of directors, consisting of one
member of the board of supervisors of each participating
county, governs each district.  The districts may issue
bonds with the approval of the voters, levy taxes and
special assessments, and accept contributions.  No joint
highway districts were reported in operation as of
January 1992.
    Separation of grade districts to provide overpasses,
tunnels, and underpasses, are created by ordinance of
the county board of supervisors, after hearing and
referendum.  A board of commissioners, appointed by the
county board of supervisors, governs each district.  The
districts may issue bonds, on approval of the voters,
and may levy taxes.

Hospital Districts

    Hospital districts to provide hospital and health
care facilities are created by the board of county
supervisors on petition of the voters and after
referendum.  An elected board of directors governs each
district.  The district may establish rates, levy taxes,
and, upon voter approval, levy special assessments and
issue bonds.

Housing Authorities

    Housing authorities may be established by the city
or county governing body on its own initiative or on
petition of residents.  In addition, area housing
authorities may be formed by agreements between any two
or more counties or cities.  A board of commissioners
appointed by the mayor or the county governing body
governs each authority; in the case of area housing
authorities, two commissioners are appointed by the
governing body of each member county or city.  Each
authority may issue bonds, fix rents and charges, and
accept loans or grants from the Federal Government.
    Authorities in which the county or city governing
body serves as the housing authority commissioners ex
officio, or where charter provisions give the county
or city governing body power to raise or lower the
housing authority budget, are not counted as separate
                                   CA - p. 10

governments for census purposes.  See "Subordinate
Agencies and Areas," below.

Irrigation Districts

    Irrigation districts are created by the county
board of supervisors on petition of landowners and after
referendum.  In addition to delivery of irrigation
water, the districts may provide domestic water services,
sewerage, flood control, and electric power.  An elected
board of directors governs each district.  The districts
may levy taxes and special assessments, issue bonds with
the approval of the voters, and fix rates, fees, and
tolls.  In several instances, districts organized under
this law have been renamed "water districts."
    The Palo Verde Irrigation District was established
by special act to provide drainage, flood control,
irrigation, and water supply.  The district is governed
by an elected board of trustees.  The district may fix
water rates, tolls, and charges; and levy ad valorem
taxes and special assessments.  It may issue revenue and
general obligation bonds with voter approval.

Library Districts and Library Districts in Unincorporated
 Towns and Villages

    Both types of districts are created by the board of
county supervisors, on petition of voters and after
referendum, to maintain public libraries.  An elected
board of trustees governs each district.  The districts
may issue bonds on approval of the voters, levy taxes,
and accept donations.  Districts in unincorporated towns
and villages may also establish and operate museums.
    For public libraries operated by union high school
districts and unified school districts, see "Public
School Systems," above.

Local Health Districts

    Authorizing legislation for these districts has been
repealed.  There were no districts still operating under
this law as of January 1992.

Los Angeles County Transportation Commission

    This commission is now listed under the heading,
"County Transportation Authorities and Commissions,"
above.

Memorial Districts

    These districts, to provide and maintain memorial
halls, buildings, or meeting places for veterans, are
created by the board of county supervisors on petition
of voters and after referendum.  An elected board of
directors administers each district.  The districts may
issue bonds on approval of the voters and levy taxes.
                                   CA - p. 11

Municipal Improvement Districts (special acts)

The following districts were established by special act:

    Bethel Island Municipal Improvement District
    Embarcadero Municipal Improvement District
    Guadalupe Valley Municipal Improvement District
    Montalvo Municipal Improvement District
    Solvang Municipal Improvement District

    Substantially the same provisions apply to each of
these districts.  They may provide a wide range of
functions including sewage and garbage disposal, water
supply, park and recreational facilities, and fire
protection.  An elected board of directors governs each
district.  The districts may levy taxes and special
assessments, impose charges, and issue bonds with the
approval of the voters.  The Solvang Municipal
Improvement District was not reported in operation as of
January 1992.
    The Estero Municipal Improvement District is governed
by the city council of Foster City and is therefore not
counted as a separate government.  See "Subordinate
Agencies and Areas," below.

Municipal Tunnel Authorities

    Authorities may be established to build and operate
tunnels by the board of county supervisors, on petition
of the legislative bodies of two or more cities to be
included in the authority or on petition of the voters,
and after referendum.  A board of directors consisting
of the mayor or a council member from each city, one
member appointed by the chief executive of each city,
and, in addition, one selected by a majority vote of the
representatives from the cities, governs each authority.
The authorities may issue bonds on approval of the voters
and may fix rates and tolls.  No municipal tunnel
authorities were reported in operation as of January 
1992.

North Coast Railroad Authority

    This authority was established by 1989 legislation
to provide for continuation of rail freight service in
Mendocino and Humboldt Counties.  A board of directors,
consisting of two appointed by the board of supervisors
of each county served, plus the State director of
transportation ex officio, governs the authority.  The
authority may fix rents, and may issue revenue bonds.
                                   CA - p. 12

Pest Control Districts

    General laws provide for the establishment of three
types of districts to control insect pests:

    Citrus pest control districts
    Mosquito abatement or vector control districts
    Pest abatement districts
    Stone and pome fruit pest control districts

    Each of these types of districts may be created by
the county supervisors, upon petition and after public
hearing.  A board of directors appointed by the county 
supervisors governs each district.  Mosquito abatement
or vector control districts may include territory in
incorporated cities, in which the governing bodies of
the cities also appoint district directors.  Citrus
pest control districts and stone and pome fruit pest
control districts may levy special assessments and
ad valorem taxes; mosquito abatement, pest abatement,
and vector control districts may levy property taxes.
    A 1935 law also authorizes horticultural protection
districts.  However, no horticultural protection 
districts were reported in operation as of January 1992.

Police Protection Districts (in unincorporated towns)

    These districts are established to provide police
protection within unincorporated towns by the county
board of supervisors, on petition of residents after
public hearing.  An elected board of commissioners
governs each district.  The districts may levy taxes.
A 1959 amendment prohibited creation of additional
districts under this law, but those already in existence
may continue to operate under its provisions.

Port and Harbor Districts

    California general laws authorize a variety of
districts to provide port and harbor facilities:

    Harbor districts
    Port districts
    River port districts
    Small craft harbor districts

    All of these districts are established by county
boards of supervisors, on petition and after hearing
and referendum.
    Harbor districts are each governed by a board of
five elected commissioners.
    A port district encompasses one incorporated city,
and may include surrounding territory.  A district board
appointed by the city and county governing bodies governs
each district, but under special legislation, the Santa
Cruz district has an elected board, and districts in
Ventura County have city-appointed boards.
                                   CA - p. 13

    River port districts are each governed by a board
of commissioners appointed by the governing bodies of
the counties and the largest city in the districts.
    Small craft harbor districts are governed by boards
of five elected directors.
    The Humboldt Bay Harbor Recreation and Conservation
District and the San Diego Unified Port District were
created by special acts with provisions similar to the
general laws above.  The Humboldt Bay district has an
elected board, and the San Diego district board is
appointed by the city councils of the cities in the
district.  The San Diego district operates airport as
well as port facilities.
    All port and harbor districts organized under the
above provisions may levy property taxes and fix charges,
and may issue bonds upon approval of the voters.
    Harbor improvement districts are governed by the
county board of supervisors and are therefore not counted
as separate governments.  See "Subordinate Agencies and
Areas," below.

Public Cemetery Districts

    Public cemetery districts are established by the
county board of supervisors, on petition of landowners
and after hearing and referendum.  A board of trustees,
appointed by the county supervisors, governs each
district.  The districts may levy taxes.

Reclamation Districts

    Reclamation districts are authorized by general law
and are created by the board of county supervisors on
petition of landowners.  An elected board of trustees
governs each district.  The districts may levy special
assessments or ad valorem taxes, fix rates for
distribution of water, and issue bonds on approval of
the voters.  Reclamation districts established by special
acts have provisions similar to districts established
under general law.  A few districts organized under this
law are named "swamp land districts."

Recreation and Park Districts

    California statutes provide for the following types
of districts to provide recreation and park facilities:

    Recreation and park districts
    Regional park, open space, and park and open space
     districts

    Recreation and park districts are established by
city or county governing bodies, either on their own
initiative or on petition of voters, after public
hearing and referendum.  The directors of the district
may be elected, or may be appointed by mayors or county
supervisors.  The districts may levy taxes and may issue
bonds with voter approval.
                                   CA - p. 14

    Regional park and open space districts are 
established by the board of supervisors of one or more
counties, on petition and after hearing and referendum.
An elected board of directors governs each district.
The districts may levy taxes and may issue bonds with
voter approval.
    The Lake Cuyamaca Recreation and Park District was
established by a 1961 special act subject to referendum
to provide parks and recreational services.  A board
appointed by the San Diego County board of supervisors
governs the district.  The district may levy taxes and
issue bonds with the approval of the voters.
    The Mount San Jacinto Winter Park Authority was
authorized by a special act to build and operate a ski
resort.  Its board members are appointed by the Governor
and the city and county governing bodies.  The authority
may fix rates and tolls, and accept contributions.
    The Coachella Valley Mountains Conservancy in
Riverside County and the Santa Monica Mountains
Conservancy in Ventura and Los Angeles Counties were
authorized by special acts to provide open space
preservation and recreational facilities, but with
similar provisions for each.  A board consisting of
representatives of local governments in the area served
in the area served governs each conservancy.  Both
conservancies may fix fees and charges, and issue bonds.
The Santa Monica Mountains Conservancy may also levy ad
valorem taxes.  Neither conservancy was reported in
operation as of January 1992.
    The Santa Clara County Open Space Authority was
created by a special act to preserve open space in Santa
Clara County.  A board of directors, initially appointed
by the county supervisors but thereafter elected, governs
the authority.  The authority may levy a special tax on
developed property and may issue bonds.
    The Mountain View Shoreline Regional Park Community
is governed by the city council of Mountain View and is
therefore not counted as a separate government.  See
"Subordinate Agencies and Areas," below.

Resort Improvement Districts

    Resort improvement districts, to provide fire
protection, mosquito abatement, parking facilities,
police protection, recreation, refuse collection, 
sewerage, streets, and water supply in unincorporated
resort areas, are established by the county board of
supervisors on petition of landowners, after referendum.
An elected board of directors governs each district.
The districts may fix rates and charges, levy taxes,
and, upon voter approval, issue bonds.  Since 1965, no
new districts may be formed under this law, but those
then in existence may continue to operate under its
provisions.
                                   CA - p. 15

Resource Conservation Districts

    Resource conservation districts to provide soil and
water conservation services are established by the board
of county supervisors, on petition of landowners and
after hearing and referendum.  An elected board of
directors governs each district.  The districts may
levy taxes.  Similar provisions apply to the Tahoe
Resources Conservation District, which was established
by special act.

Sanitation and Sewer Districts

    The following types of districts to provide sewerage
and/or solid waste disposal are authorized by general
law:

    Garbage and refuse disposal districts
    Sanitary districts--1923 and 1891 laws
    County sanitation districts (in Los Angeles and
     Orange Counties only)

    Garbage and refuse disposal districts are established
by the county board of supervisors.  A board of directors
is appointed by the supervisors.  The district may levy
taxes, fix charges, and issue bonds on voter approval.
By contrast, "garbage disposal districts" are governed by
the county board of supervisors and are therefore not
counted as separate governments.  See "Subordinate
Agencies and Areas," below.
    Sanitary districts under the 1923 law are created by
the county supervisors, on petition of landowners and
after hearing and referendum.  A board of elected 
directors governs each district.  The districts may levy
taxes, fix charges, and issue bonds on voter approval.
Similar provisions apply to districts organized under the
1891 law.  Since 1939, no new districts may be formed
under the 1891 law, but those already in existence may
continue to operate under its provisions.
   The Los Angeles County sanitation districts are
counted as a single special district government for
census purposes, as are those in Orange County.  In each
of these two counties, the districts are governed
by boards composed of city and county officials.  The
districts may levy taxes and issue bonds.  In each of
these two counties, the operations of the individual
districts are closely integrated, with the same
engineering and administrative staff, and common sewage
treatment plant and outfall lines.
    Other county sanitation districts in California are
not counted as separate governments.  Similarly, 
municipal sewer districts under the 1911 law, sewer
districts in unincorporated territory under the 1899
law and sewer maintenance districts are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.
                                   CA - p. 16

    In addition, the following districts were authorized
by special acts to provide sewerage services:

    Fairfield-Suisun Sewer District
    Tahoe-Truckee Sanitation Agency
    Vallejo Sanitation and Flood Control District

    Each of these districts is governed by a board chosen
by local officials.  These districts may each levy taxes,
fix charges, and issue bonds on voter approval.

Santa Clara County Traffic Authority

    This authority is now listed under the heading,
"County Traffic Authorities," above.

Shasta County Regional Library Facilities and Services
 Commission

    This commission was authorized by special act to
finance library services.  It consists of seven members,
two appointed by the county supervisors, one by the city
council of each city in the county, one by the county
board of education, and two by the other five members.
The commission may fix service charges, issue bonds,
and levy ad valorem and sales taxes.

Transit Districts

    The following districts were authorized by special
acts or by general laws with specific application to
provide transit service, subject to referendum:

    Alameda-Contra Costa Transit District (formed under
     1955 general law with special application)
    Fresno Metropolitan Transit District
    Golden Empire Transit District (serves the
     Bakersfield area)
    Marin County Transit District
    North San Diego County Transportation Development
     Board
    Orange County Transit District
    Peninsula Rail Transit District
    Sacramento Regional Transit District
    San Diego County Transit District
    San Diego Metropolitan Transportation Development
     Board
    San Francisco Bay Area Rapid Transit District
    San Mateo County Transit District
    Santa Barbara Metropolitan Transit District
                                   CA - p. 17

    Santa Cruz Metropolitan Transit District
    Southern California Rapid Transit District
    Stockton Metropolitan Transit District
    Tahoe Transportation District

    Most of these districts are governed by boards of
directors appointed by the governing bodies of the cities
and counties in the district, but the Alameda-Contra
Costa, Fresno, San Diego, and San Francisco Bay Area
districts have elected boards.  The Tahoe Transportation
District also serves portions of Nevada; its board
members consist of members of the governing bodies of
California and Nevada counties and cities in the 
district, plus the directors of the State departments of
transportation of California and Nevada.
    All except the two transportation development boards
in San Diego County, the Peninsula Rail Transit District,
and the Tahoe Transportation District may levy ad valorem
taxes.  The Marin County, Orange County, Sacramento
Regional, San Francisco Bay Area, San Mateo County, and
Santa Cruz Metropolitan districts may also levy retail
sales taxes.  Most of the districts may issue revenue
bonds without voter approval and general obligation bonds
with voter approval.  The Marin County Transit District
levies taxes for the support of transit service operated
by the Golden Gate Bridge Highway and Transportation
District.  The San Diego County Transit District, the
Fresno Metropolitan Transit District, and the Peninsula
Rail Transit District were not reported in operation
as of January 1992.
    There are other local agencies involved in
transportation planning and operations that are not
listed here.  Such agencies were established under
"joint exercise of powers" agreements (see above).
The South Coast Area Transit System is one example of
an agency of this type.
    The Santa Clara County Transit Agency is governed
by the county board of supervisors, and is therefore not
counted as a separate government.  See "Subordinate
Agencies and Areas," below.

Utility Districts

    California statutes authorize creation of the
following types of utility districts:

    Municipal utility districts
    Public utility districts

    These districts are formed by the county supervisors,
on petition of voters (or of public agencies, in the
case of public utility districts), and after hearing and
                                   CA - p. 18

referendum.  The districts may provide any combination
of water, electricity, transportation, telephone service,
sewerage, refuse disposal, fire protection, and
recreation services.  A board of directors governs each
district.  The districts may levy taxes, fix charges,
and issue bonds with the approval of the voters.
    The Donner Summit Public Utility District and the
Olivehurst Public Utility District were created by
special acts with provisions substantially similar to
those above.

Water Supply and Water Conservation Districts

    California general laws authorize a variety of
districts to provide water supply and/or conservation
as noted below:

    "California" water districts (irrigation and
     domestic water supply; also sewerage)
    County water authorities--1943 law (irrigation
     and domestic water supply)
    County water districts (irrigation and domestic
     water supply; also sewerage and electric power)
    County waterworks districts (irrigation and
     domestic water supply)
    Metropolitan water district (water supply only)
    Municipal water districts (domestic water supply;
     also sewerage and electric power)
    Water conservation districts--1927 law (irrigation
     and water conservation)
    Water conservation districts--1931 law (irrigation,
     water conservation, and water supply; also sewerage)
    Water replenishment districts (replenishment of
     underground water)
    Water storage districts (water storage and
     distribution; also electric power)

    Substantially uniform provisions apply to each of
these ten types of districts.  Each is created by 
resolution of the county board or other participating
agency, usually upon petition, and after referendum.
The districts have elected boards of directors, except
for the county water authorities, county waterworks
districts, and metropolitan water districts, whose
boards are appointed.  A few districts have been
authorized by special act to perform additional 
functions.
    All of these districts may fix charges and levy 
special assessments, and all except water storage
districts may levy property taxes.  All except water
conservation districts formed under the 1927 law may
issue bonds on voter approval.
                                   CA - p. 19

    In addition, the following districts were created
by special acts to provide water for domestic use or
for irrigation; some of these districts may also provide
sewerage, electric power, and flood control facilities:

    Amador County Water Agency
    Antelope Valley-East Kern Water Agency
    Bighorn Mountains Water Agency
    Castaic Lake Water Agency
    Central Delta Water Agency
    Crestline-Lake Arrowhead Water Agency
    Desert Water Agency
    Kern County Water Agency
    Kings River Conservation District
    Madera Water District
    Mojave Water Agency
    Monterey Peninsula Water Management District
    North Delta Water Agency
    Orange County Water District
    Pajaro Valley Water Management Agency
    Placer County Water Agency
    San Gorgonio Pass Water Agency
    Santa Clara Valley Water District
    Solano County Water Agency
    South Delta Water Agency
    Yuba-Bear River Basin Authority

    These agencies have elected boards, except for the
Orange County and Santa Clara Valley Water Districts,
which have some appointed members on their boards, and
the Yuba-Bear River Basin Authority, whose directors
are appointed by the participating counties.  All may
fix charges, levy property taxes, and issue bonds on
voter approval.  The Madera Water District, the Solano
County Water Agency, and the Yuba-Bear River Basin
Authority were not reported in operation as of January
1992.  Some of these agencies have been subdivided into
"zones" for purposes of financing improvements.  Such
zones are classified as dependent activities of the
parent agency, and are not counted as separate
governments.
                                   CA - p. 20

    County water agencies that are governed by the
county board of supervisors in an ex officio capacity
are not counted as separate governments.  See 
"Subordinate Agencies and Areas," below.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in California that have certain characteristics of
governmental units but which are classified in census
statistics as subordinate agencies of the State or of
local governments and are not counted as governments.
Legal provisions for some of the larger of these are
discussed below (See "Public School Systems," above,
regarding educational agencies of this nature).
    Many of the classes listed below have the same name
and functions as classes that are listed under the
"Special District Governments" category above.  For
these classes, the enabling legislation provides for
alternative methods of governing the districts.  Where
these districts have separate governing bodies, they
are counted as special district governments; when they
are governed by county or municipal officials in an ex
officio capacity, they are classified for census purposes
as subordinate agencies of the government they serve,
and are not counted as separate governments.
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below
of authorized county-related agencies, a bullet (*)
appears for each entity of this kind--i.e., any that
may individually serve a portion rather than all of a
county and for which a tax may be levied against the
assessed value of property in the area served.

    California Education Facilities Authority (State).
This authority was formed to assist private colleges
and universities in financing building projects.  It is
governed by a board composed of the State director of
finance, the State controller, and the State treasurer,
plus two members appointed by the Governor.  The 
authority may lend money to institutions, or lease
facilities to the institutions, and may issue revenue
bonds.

    California Health Facilities Finance Authority
(State).  This authority was established to finance
construction of health facilities.  It is composed of 
the State treasurer, the State controller, and the
director of finance, plus members appointed by the
Governor, the assembly speaker, and the senate rules
committee.  It may issue revenue bonds, make loans, or
build and lease facilities.
                                   CA - p. 21

    California Housing Finance Agency (State).  This
agency was established to assist housing development.
It is composed of the State treasurer, the director of
housing and community development, and the Secretary of
Business and Transportation, plus members appointed by
the Governor, the assembly speaker, and the senate rules
committee.  The agency may make loans to developers and
to mortgage lenders, and may issue revenue bonds.

    California Pollution Control Financing Authority
(State).  This authority was established by act of the
legislature to finance and lease pollution control and
resource recovery facilities.  The authority board
consists of the director of finance, the State 
controller, and the State treasurer, who serve in an
ex officio capacity.  The authority may fix rates,
rents, fees, and charges, and may issue revenue bonds.

    California School Finance Authority (State).  This
authority was established by 1985 legislation to finance
the construction of school buildings.  The authority
board consists of the State treasurer, the director of
the State department of finance, and the State 
Superintendent of public instruction, who serve in an
ex officio capacity.  The authority may lend money,
fix rentals and other charges, and issue revenue bonds.

    California Student Loan Authority (State).  This
authority was created by act of the legislature to
finance student loans.  A board consisting of the State
treasurer, the State controller, and the State director
of finance, serving ex officio, governs the authority.
The authority may fix charges in connection with the
loans it finances, and may issue revenue bonds.

    California Transportation Commission (State).  This
commission, in addition to formulating Statewide
transportation plans, also directs the department of
transportation in the operation of State toll highway
crossings, in its capacity as the successor agency to
the California Toll Bridge Authority.  The nine-member
commission is appointed by the Governor.  It may issue
revenue bonds and may fix tolls and charges.

    Community redevelopment agencies (county or
municipal).  These agencies may be created by a
resolution of the county or municipal governing body
upon a declaration of need.  They are governed by the
city council or the county supervisors ex officio, or,
as an alternative, by a board appointed by the city
mayor or the chairperson of the county board of
supervisors with the approval of the county or city
governing body.  The establishing governments
appropriate money for the redevelopment agencies.
The agencies may issue revenue bonds.
                                   CA - p. 22

    County flood control and water conservation districts
and county water agencies (county).  These districts are
established by special acts.  If they are administered
by the county board of supervisors in an ex officio
capacity, they are not counted as separate governments.
Such districts may levy taxes and issue bonds after
referendum.  For flood control and water conservation
districts or water supply and water conservation 
districts that are governed by a separate board of
trustees, see "Special District Governments," above.

    Nonprofit public benefit corporations (county,
municipal, or other).  Nonprofit public benefit
corporations to provide public facilities or services
may be established by filing articles of incorporation
with the secretary of state.  A board of directors,
composed as specified in the articles of incorporation,
governs each corporation.  The corporation may fix fees
and other service charges, and may issue revenue bonds.
    Nonprofit public benefit corporations are not
counted as separate governments.  They are classified
as dependent agencies of the county, municipal, school
district, or special district government they serve if
they file reports with the State controller, and meet
one or more of the following statutory requirements:

    1.  The corporation was created under a "joint
       exercise of powers" agreement.
    2.  The corporation has issued tax-exempt bonds
       to finance facilities subject to a lease to,
       or agreement with, a local government.
    3.  The corporation is wholly owned by a local
       government.

    Other examples include:

State
    California Alternative Energy Source Finance 
     Authority
    California Housing Partnership Corporation
    California Passenger Rail Financing Commission
    California State University and Colleges
     Headquarters Building Authority
    California Urban Waterfront Area Restoration
     Financing Authority
    Emergency Medical Services Authority
    Fish and game districts
    Forest practice districts
    Game refuge districts
    Hazardous Substance Cleanup Financing Authority
    Klamath River Fish and Game District
    One Variety Cotton District
    Sacramento and San Joaquin Drainage District
    State Assistance Fund for Energy, California
     Business and Industrial Development Corporation
    Surface mining and reclamation districts
    Water master districts
                                   CA - p. 23

County
   *Acquisition and improvement districts (county)
    Air pollution control districts (single-county)
   *Boulevard districts
    Community energy authorities (county)
    Community facilities districts--1982 law (county)
    Community rehabilitation districts (county)
    Community services districts with ex officio boards
    Cotton pest abatement districts
   *County drainage districts with ex officio boards
   *County maintenance districts
    County regional justice facilities planning agencies
     (general law and special acts)
   *County sanitation districts (except in Los Angeles
     and Orange Counties)
   *County service areas
    County service authorities for freeway emergencies
     (if governed by county transportation commission)
    County special health care authorities in Monterey
     and Santa Barbara Counties
    County transportation commissions (except those with
     power to levy taxes)
   *County waterworks districts with ex officio boards
    Crossing guard maintenance districts
   *Drainage improvement districts--1919 law
    El Dorado County Toll Tunnel Authority
    Fire protection districts with ex officio boards
    Flood control maintenance areas
   *Garbage disposal districts
    Geologic hazard abatement districts with ex officio
     boards (county)
   *Harbor improvement districts
    Highway interchange districts (county)
   *Highway lighting districts
    Housing authorities with ex officio boards
    Industrial development authorities
    Integrated financing districts (county)
    Joint county road camp districts
    Landscaping and lighting assessment districts
    Local housing finance agencies
    Local transportation commissions
    Metropolitan Transportation Commission (joint
     city-county)(coordinates transit planning in
     San Francisco area)
    Municipal advisory councils
   *Open space maintenance districts
    Parking authorities--1949 law
    Permanent road divisions
   *Protection districts--1895 law
   *Recreation and park districts with ex officio boards
    Regional planning districts (joint county)
   *Resort improvement districts with ex officio boards
   *Road districts
   *Road improvement districts
    Road maintenance districts
    Sacramento Housing and Development Agency
    Sacramento Metropolitan Air Quality Management 
     District
                                   CA - p. 24

    Santa Clara County Transit Agency
   *Sewer districts--1939 law (county)
    Sewer districts in unincorporated territory--1899 law
   *Sewer maintenance districts
    Sonoma County Dental Health Authority
    Storm drainage districts in Contra Costa County
   *Storm drain maintenance districts--1937 law
    Storm drain maintenance districts--1939 law
    Unified air pollution control districts
   *Vehicle parking districts--1943 law (county)

Municipal
    Acquisition and improvement districts (city)
    Community energy authorities (municipal)
    Community facilities districts--1982 law (city)
    Community rehabilitation districts (municipal)
    Crossing guard maintenance districts
    Estero Municipal Improvement District
    Flood control maintenance areas (city)
    Geologic hazard abatement districts with ex officio
     boards (municipal)
    Highway interchange districts (municipal)
    Housing authorities with ex officio boards (city)
    Industrial development authorities (city)
    Integrated financing districts (municipal)
    Local housing finance authorities (city)
    Metropolitan Transportation Commission (joint
     city-county)(coordinates transit planning in
     San Francisco area)
    Mountain View Shoreline Regional Park District
    Municipal building commissions
    Municipal lighting maintenance districts
    Municipal park improvement districts
    Municipal sewer districts (also called
     "improvement districts")--1911 law
    Municipal water districts--1935 law
    Open space maintenance districts (city)
    Parking authorities--1949 law (city)
    Parking districts--1951 law
    Recreation and park districts with ex officio
     boards (city)
    San Francisco Municipal Railway
    San Francisco Port Commission
    Sewer districts--1939 law (city)
    Small craft harbor districts (single city)
    Street lighting districts
    Vehicle parking districts--1943 law (city)

Other
    The following are adjuncts of the special district
governments they serve, and are not counted as separate
governments:
    Improvement districts within irrigation, resources
     conservation, and water conservation districts
    Integrated financing districts
    Sewage disposal districts within municipal utility
     districts
    Special service districts within transit or utility
     districts
                                   CA - p. 25

    California laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   CO - p.  1
               COLORADO

    Colorado ranks 18th. among the States in number of
local governments, with 1,760 as of January 1992.

COUNTY GOVERNMENTS (62)

    The entire area of the State is encompassed by
county government except for the City and County of
Denver, which is a consolidated city-county government.
Because Denver operates primarily as a city, it is
counted as a municipal government, rather than as a
county government, for census purposes.  In Colorado
counties with county government, the governing body
is called the board of county commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (266)

Municipal Governments (266)

    Municipal governments in Colorado are the cities
and the towns.  Cities and towns in Colorado may adopt
home rule charters.  Upon voter approval, towns may be 
reclassified as cities if their population exceeds 
2,000.  Similarly, upon voter approval, cities may be
reclassified as towns if their population falls below
2,000.  In addition, some cities still operate
under territorial charters granted by the legislature
of the former Colorado Territory before 1876.

Township Governments (0)

Colorado has no township governments.

PUBLIC SCHOOL SYSTEMS (180)

School District Governments (180)

    The following types of school districts in Colorado
are counted as separate governments for census purposes:

    School districts
    Junior college districts

    Each school district in Colorado is governed by an
elected board of education.  Colorado school districts
may levy ad valorem taxes for school purposes and may
issue general obligation bonds after voter approval.
    Junior college districts may be organized in any
area with a grade 12 population of 400 or more and an
assessed valuation of $60 million or more by petition
to the State Board for Community Colleges and 
Occupational Education.  An elected board governs each
junior college district.  These districts may levy
ad valorem taxes and issue general obligation bonds with
voter approval.  As of January 1992, four junior college
districts were reported in operation.  However, most
junior colleges in Colorado have been absorbed into the
State system of higher education, and are accordingly 
not counted as separate governments.
                                   CO - p.  2

Dependent Public School Systems (0)

    Colorado has no dependent public school systems.

Other Educational Activities

    The area vocational districts in Colorado are
created by petition of voters to one or more counties,
after voter approval.  These districts may be 
administered by a board consisting of the local junior
college district board ex officio plus one member from
each school district served, or, as an alternative,
by the board of a single school district or junior
college district.  Accordingly, the area vocational
districts are classified as joint educational service
agencies of the school districts they serve, or as
adjuncts of a school district, and are not counted
as separate governments.  As of January 1992, two area
vocational districts were reported in operation.
    Boards of cooperative educational services are
classified as joint educational service agencies of the
participating school districts, and are not counted as
separate governments.  These boards may be established
by two or more school districts for the purpose of
furnishing services if cooperation appears desirable.
The composition of the cooperative board is specified
by the agreement forming the board.  Revenues consist of
appropriations from participating school districts and
State and Federal grants.  As of January 1992, 17 boards
of cooperative educational services were reported in
operation.

SPECIAL DISTRICT GOVERNMENTS (1,252)

    Colorado statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Airport Authorities

    General law provides that combinations of cities,
towns, or counties, acting jointly, may establish an
airport authority by resolution or ordinance.  
Additionally, the general assembly may authorize the
Governor, on behalf of the State, to join with local
governments in establishing an airport authority.
Each authority is administered by a board of 
commissioners appointed by the governing bodies of the
sponsoring governments and the Governor with the approval
of the Senate, if the State is a member of the authority.
The number and apportionment of board members, of whom
there must be at least five but no more than nine, are
determined in the initiating resolution.  Airport
authorities may fix rentals, charges, and fees, and
may issue revenue bonds.
    Airport authorities established by a single county
are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.
                                   CO - p.  3

Ambulance Districts

    Under the Special District Act, districts to provide
emergency medical services, either directly or under
contract, are established by petition of voters to the
district court, after public hearing and voter approval.
An elected board of directors governs each district.
The districts may fix service charges, levy ad valorem
taxes, and, after voter approval, may issue general
obligation bonds.

Authorities Established Under Intergovernmental
Agreements

    These authorities may be established by agreement
between any two or more governments for any functions
that the participating governments may perform.  The
composition of the authority governing body is specified
in the agreement establishing the authority.  The revenue
powers of the authority are also spelled out in that
agreement.  Authorities established under this law may be
known by a variety of names.  Some authorities of this
type are named "communications authorities."

Cemetery Districts

    Cemetery districts encompassing portions of a county
are established on petition of property owners in each
area concerned by the board of county commissioners.
The county commissioners appoint a three-member board of
directors to govern the district.  This board may levy
ad valorem taxes unless the district encompasses the
entire county.
    Cemetery districts that encompass the entire county
are financed solely by county appropriations and are not
counted as separate governments.  See "Subordinate
Agencies and Areas," below.

Cherry Creek Basin Water Quality Authority

    This authority was formed by 1988 legislation to
provide water pollution control in the Cherry Creek 
basin in Arapahoe and Douglas Counties.  A board of
directors, each of whom represents a participating
government, governs the authority.  The authority may
fix rates, tolls, fees, and charges, levy ad valorem
taxes and special assessments, and issue bonds.

Denver Metropolitan Major League Baseball Stadium
District

    This district was created by 1989 legislation to
finance and construct a major league baseball stadium in
the Denver area.  A board of seven directors appointed by
the Governor governs the district.  The district may fix
rents, fees, rates, tolls, and charges, may issue revenue
bonds, and, upon voter approval, may collect a sales tax.
                                   CO - p.  4

Drainage Districts

    Drainage districts are created by order of the board
of county commissioners on petition and after an election
in the proposed district, unless the land concerned is
unoccupied and an election is therefore unnecessary.
An elected board of directors governs each district.
The district may levy benefit assessments and may issue
bonds after approval of the voters.
    Grand Junction Drainage District was established by
a 1923 special act.  It is governed by an elected board
of directors.  The district may levy ad valorem taxes and
issue general obligation bonds upon voter approval.

Fire Protection Districts

    Under the Special District Act, these districts to
provide fire protection and emergency medical and rescue
services are established by the district court on
petition of taxpaying voters after public hearing and
voter approval.  An elected board of directors governs
each district.  The districts may levy ad valorem taxes,
fix fees and charges, and issue bonds.  Indebtedness in
excess of statutory limits, however, must be approved
by the voters.

Ground Water Management Districts

    These districts are established by the State ground
water commission on petition of taxpaying voters after
public hearing and local referendum.  An elected
board of directors governs each district.  The district
may levy ad valorem taxes and special assessments and,
with voter approval, may issue bonds.

Hospital Districts

   Under the Special District Act, districts to provide
public hospitals, nursing homes, emergency facilities,
and other health care facilities are established by
the district court on petition of taxpaying voters
after public hearing and voter approval.  An elected
board of directors governs each district.  The districts
may levy ad valorem taxes and special assessments,
fix fees and charges for services, and issue revenue
bonds.  Indebtedness in excess of statutory limits,
however, must be approved by the voters.


Housing Authorities

    Both municipal and county housing authorities are
authorized by Colorado statutes.  An individual county
or city may establish a housing authority through
resolution of its governing body on petition and after
a public hearing.  The mayor of a city or the county
governing body appoints the housing commissioners.  The
authorities may issue revenue bonds and may fix and
collect rentals for the use of their facilities.
                                   CO - p.  5

    Multijurisdictional housing authorities may be
formed by a combination of counties, cities, and towns.
These authorities are governed by a board of directors
whose composition is determined by the contracting
governments.  The authorities may issue revenue bonds
and charge and collect rentals for use of their 
facilities.
    Authorities in which the city or county governing
body serves as the housing commissioners in an ex
officio capacity are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Internal Improvement Districts

    Districts to provide irrigation, flood control, or
drainage may be established by the district court on
petition of the landowners in the proposed district
after public hearing and referendum.  An elected board
of directors governs each district.  The district may
levy special assessments and issue bonds after voter
approval.  Some districts of this type are called "flood
control districts."

Irrigation Districts

    Districts to provide irrigation and drainage 
facilities are authorized under three laws--the laws of
1905, of 1921, and of 1935.  Legislation enacted in 1963
repealed the 1935 law but provided that any district
then in existence could continue to operate under its
provisions.  Under the 1905 and 1921 laws, irrigation
districts are created by the board of county
commissioners on petition of landowners in the proposed
district after an election.  Elected boards of directors
govern all three types of districts.  The districts
formed under the 1905 and 1921 laws may issue revenue
bonds with voter approval and may levy a special acreage
assessment, as well as fix and collect charges for their
facilities.  Districts formed under the 1935 law may
fix charges for their facilities and services and may
issue revenue bonds, but may not levy taxes.

Library Districts

    Library districts may be formed by two or more
governments by resolution or by petition to the most
populous government in the area to be served.  A board
appointed by the creating governments governs the
districts.  The districts may certify the amounts to
be contributed by participating governments, and may
issue bonds.
                                   CO - p.  6

    Metropolitan library districts may be formed in
areas consisting of two or more counties, by
petition of voters to each county or city-county to
be served, after voter approval, or by resolution of
the county commissioners of two or more counties.  A
board of trustees, two of whom are appointed by the
commissioners of each county served, governs the 
district.  Upon voter approval, the district may levy
ad valorem taxes and issue bonds.  No metropolitan
library districts were reported in operation as of
January 1992.

Metropolitan Districts

    Under the Special District Act, metropolitan
districts may provide any two or more of the following
services:  domestic water, sanitation, fire protection,
parks and recreation, public transportation, safety
protection, mosquito control, street improvements, and
television relay and translator facilities.  These
districts are created by the district court on petition
of taxpaying voters after public hearing and voter
approval.  An elected board of directors governs each
district.  The districts may levy ad valorem taxes and
special assessments, fix fees and charges for services,
and issue bonds.  Indebtedness in excess of statutory
statutory limits, however, must be approved by the
voters.

Metropolitan Library Districts

    These districts are now listed under "Library
Districts."

Metropolitan Sewage Disposal Districts

    General law provides that the governing body of any
municipality may enact an ordinance designating the
municipalities to be included in a proposed metropolitan
sewage disposal district.  After the requisite
municipalities act to join the proposed district, and
after a public hearing, a certificate of incorporation
is filed with the division of local government in the
State department of local affairs.
    The district board of directors is appointed by the
executives of participating municipalities with the
approval of the governing bodies of those municipalities.
Each member municipality is entitled to one member per
25,000 inhabitants or fraction thereof, but not to more
than half the membership of the board.  These districts
may levy ad valorem taxes during the first five years of
the existence of the district, fix rates for services,
and issue revenue and general obligation bonds after
voter approval.  The Denver Metropolitan Sewage Disposal
District is the only district operating under this law.
                                   CO - p.  7

Metropolitan Water Districts

    Metropolitan water districts are established to
provide water for domestic, irrigation, municipal, and
industrial uses, and to produce and sell electric power.
The governing body of a municipality or other local
government may enact an ordinance or resolution
respectively naming municipalities to be included in
the proposed district.  If more than half of the named
municipalities enact a similar ordinance or resolution
and certify it to the division of local government in
the Department of Local Affairs, the organization is
deemed effective after public hearing; only those
municipalities passing such an ordinance become a part
of the district.  A board of directors governs each
district; the directors are appointed by the governing
boards of the participating municipalities and the
county (if unincorporated area is included), one member
for each 25,000 population or fraction thereof.  The
district board may levy ad valorem taxes, fix rates
for the sale of water and electricity, and issue
revenue and general obligation bonds after voter 
approval.  There were no metropolitan water districts
reported in operation as of January 1992.

Mine Drainage Districts

    These districts are established by the district court
on petition of mine owners and after a hearing.  A board
of supervisors elected by the mine owners governs each
district.  The board may levy taxes upon all mining
claims in the district, may fix and collect charges for
services, and may issue bonds.

Moffat Tunnel Improvement District

    This district was created by a special law of 1922
to build and manage the Moffat Tunnel, a railroad and
water tunnel through the Continental Divide.  The Moffat
Tunnel Commission, locally elected, governs the district.
The commission may issue revenue bonds, collect charges
for use of the tunnel, and levy special benefit
assessments.

Park and Recreation Districts

    Under the Special District Act, districts to provide
parks and recreational facilities or television relay and
translator facilities are established by the district
court on petition of taxpaying voters, after a hearing
and voter approval.  An elected board of directors
governs each district.  The districts may fix fees and
charges for services and issue revenue bonds.  However,
indebtedness in excess of statutory limits must be
approved by the voters.
    County park and recreation districts established by
resolution of county governments are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.
                                   CO - p.  8

Power Authorities

    These authorities are established by contractual
agreement between any combination of municipalities that
own and operate electric power systems.  A board of
directors governs each authority; the number and the
method of appointment of directors are specified in the
contract.  Power authorities may fix and collect fees,
rates, and charges, and may issue revenue bonds.

Public Highway Authorities

    Authorities to finance beltways in metropolitan areas
may be established by contract between two or more county
or municipal governments.  A board of directors,
including one or more appointed by each participating
government, plus one or more appointed by the Governor,
governs each authority.  The authority may fix fees,
tolls, rates, and charges for use of its highways, may
issue revenue and limited obligation bonds, and may,
after voter approval, impose highway expansion fees,
motor vehicle registration fees, sales tax levies,
payroll taxes, and business or occupation taxes.

Rail Districts

    Districts to preserve rail freight service are
established by petition of voters to the county
commissioners of the most populous county to be served,
after hearing and voter approval.  An elected board of
directors governs each district.  The districts may fix
fees, rates, tolls, and charges, levy ad valorem taxes,
and, upon voter approval, may issue bonds.  No rail
districts were reported in operation as of January 1992.

Regional Service Authorities

    These authorities are established in an area
encompassing at least two or more counties by the 
district court following petition of voters or by 
resolution of a majority of the municipal and county
governing bodies in the proposed area, and after hearing
and referendum.  Regional service authorities may provide
one or more of the following services:  water collection,
treatment, and distribution; drainage and flood control;
sewage collection, treatment, and disposal; parks and
recreation; transportation; solid waste collection and
disposal; libraries; fire protection; health and medical
care facilities; cultural facilities; housing; weed and
pest control; management services for local governments;
local gas or electric services; jails and rehabilitation;
and soil preservation.  An elected board of directors
governs each authority.  The authorities may fix and
collect rates and charges, levy taxes and special
assessments, and issue revenue and general obligation
bonds upon voter approval.  Special taxing districts
and local improvement districts established within a
                                   CO - p.  9

regional service authority are classified as dependent
agencies of the authority, and are not counted as
separate governments.  No regional service authorities
were reported in operation as of January 1992.

Regional Transportation District (Denver)

    This district was authorized by a 1969 law.  It
operates the transit system in Denver and surrounding
counties.  Since 1982, its governing body, a 15-member
board of directors, is elected by director districts.
The district receives revenue from charges for services
and facilities, sales and ad valorem tax levies, and
grants.  The board may issue revenue and general
obligation bonds after voter approval.

Scientific and Cultural Facilities Districts

    Districts to preserve and develop scientific and
cultural facilities are established upon petition to, or
resolution of, the county commissioners of a county with
100,000 or more inhabitants.  A board of directors,
appointed by the commissioners of the county or counties
represented, governs each district.  Upon voter approval,
the district may levy a sales tax.  The Denver Scientific
and Cultural Facilities District was created under this
law.

Soil Conservation Districts

    These districts are established on order of the 
State soil conservation board on petition and after
hearing and referendum in the area to be served.  An
elected board of supervisors governs each district.
The districts may levy benefit assessments and ad
valorem taxes after voter approval, may accept State or
Federal grants, and may borrow money.

Tunnel Districts

    Under the Special District Act, tunnel districts to
provide road, railroad, or pipeline tunnels may be
formed by the district court on petition of taxpaying
voters after a public hearing and voter approval.
An elected board of directors governs each district.
The districts may levy ad valorem taxes, fix tolls
and other charges, and may issue bonds.  No tunnel
districts were reported in operation as of January 1992.

Urban Drainage and Flood Control District (Denver)

    This district, which serves Denver and the counties
of Adams, Arapahoe, Boulder, Douglas, and Jefferson, was
authorized by a 1969 special act.  A 17-member board of
directors governs the district, with 3 members appointed
by the Denver City-County Council, 1 director each
appointed by the respective boards of county
                                   CO - p. 10

commissioners, 1 director from each of the counties of
Adams, Arapahoe, Boulder, and Jefferson appointed by the
Governor, 2 members appointed by the above members,
the mayor or deputy mayor of Denver ex officio, and the
mayor pro tempore of any other city in the district with
a population greater than 100,000.  The district board
may fix and collect rates and charges, and levy benefit
assessments and ad valorem taxes.  The board may also
revenue and general obligation bonds, but general
obligation bonds require voter approval.  Improvement
districts and sewer districts that may be established
within the urban district are classified as dependent
activities of the district, and are not counted as
separate governments.

Water Authorities

    These authorities to develop water resources are
established by contractual agreement between any
combination of municipal or special district governments.
A board of directors, whose number, manner of selection,
and term of office are specified in the contract, governs
each authority.  Water authorities may fix rates, fees,
and charges, and may issue revenue bonds.
    The Fountain Valley Authority was created by contract
between the U.S. Department of the Interior and the
South East Colorado Conservancy District to provide
domestic water distribution to Colorado Springs and
other localities.  The authority board of directors
is appointed from the participating governments.  The
authority may charge user fees and issue revenue bonds.

Water Conservancy and Conservation Districts

    Conservancy districts are established to prevent
floods, regulate and divert stream channels and flows,
build reservoirs, levees, and dams, and fill in lands.
These districts are formed by order of the district court
on petition of landowners, a private corporation, a
public corporation, or the governing body of a city
within the area of the proposed district and after a
public hearing.  A board of directors appointed by the
district court governs each district.  The district may
levy ad valorem taxes and special benefit assessments and
may issue bonds.
    Water conservancy districts are formed on order of
the district court on petition of landowners in the
proposed district and after a public hearing.  A board
of directors governs each district; the directors are
appointed by the district court or are elected.  These
districts may issue revenue and general obligation
bonds and may finance their operations by fixing rates
and levying ad valorem taxes and special assessments.
    Three conservation districts have been established
by special acts to provide irrigation water:
                                   CO - p. 11

    The Southwestern Water Conservation District is
    governed by a board of directors, with one member
    from each county included in the district, selected
    by the board of county commissioners.  The district
    may levy ad valorem taxes and special assessments
    after hearing, and may issue revenue bonds.

    The Rio Grande Water Conservation District was
    established under a 1967 law after referendum.  It
    is administered by a board of directors composed of
    two members from each of the counties of Alamosa,
    Conejos, Rio Grande, and Saguache, and one member
    from Mineral County, appointed by the respective
    boards of county commissioners.  The district board
    may levy ad valorem taxes and special assessments,
    and may issue revenue and general obligation bonds.

    The Colorado River Conservation District is governed
    by a board of directors appointed by the board of
    county commissioners of each county represented in
    the district.  The district may levy ad valorem taxes
    and special assessments and issue revenue and general
    obligation bonds.  This district may provide 
    hydroelectric power in addition to irrigation water.

    Subdistricts of the various water conservancy and
water conservation districts above are authorized.
However, these subdistricts have no governing bodies
separate from those of the district creating them and
are not counted as separate governments.
    The Fountain Valley Authority is now listed under
"Water Authorities," above.

Water and Sanitation Districts

    Sanitation districts to provide storm or sanitary
sewerage and drainage are formed, under the Special
District Act, by a district court on petition of resident
voters after voter approval.  An elected board of
directors governs each district.  The districts may
charge fees, issue revenue bonds, and levy ad valorem
taxes.  Bond issues must be approved by the voters. 
    Water districts to provide water supply are
established, under the Special District Act, by the
district court by petition of resident voters, after
voter approval.  An elected board of directors governs
each district.  The districts may levy special
assessments, charge fees for services, and issue revenue
bonds.  Bond issues must be approved by the voters.
    Combined water and sanitation districts to
supply both water and sanitation services are created,
under the Special District Act, by the district court
on petition of voters after a public hearing and voter
approval.  An elected board of directors governs each
district.  The districts may levy ad valorem taxes,
collect charges for services, and issue bonds.  Bond
issues in excess of statutory limits must be approved
by the voters.
                                   CO - p. 12

    Three Lakes Water and Sanitation District was
authorized by 1971 special legislation.  An elected board
of directors governs the district.  The district may fix
rates and charges, levy ad valorem taxes, and issue
revenue and general obligation bonds.  However, general
obligation debt in excess of $25,000 or 1 1/2 percent
of the assessed valuation of the district must be 
approved by the voters.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Colorado that have certain characteristics of 
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).
   Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county,
and for which a tax may be levied against assessed value
of property in the area served.

    Colorado Housing and Finance Authority (State).  This
authority was created by a 1973 law to provide funds to
develop housing for low and moderate income families.
It is governed by a board of directors comprised of the
State auditor, a member of the general assembly, an
executive director of a principal State department, and
eight persons appointed by the Governor.  The authority
may issue revenue bonds, and may accept grants and aid
from the Federal Government and other agencies.

    Colorado Student Obligation Bond Authority (State).
This authority was created by act of the general assembly
in 1979 to make student loan credit available to
institutions of higher education.  A board of nine 
directors, appointed by the Governor, governs the
authority.  The authority may fix fees and charges in
connection with student obligations, and may issue
revenue bonds.

    Urban renewal authorities (municipal).  A
municipality may establish an urban renewal authority by
resolution, after petition and hearing, to provide for
urban renewal and development.  Each authority is
administered by a board of commissioners appointed by the
mayor, subject to approval of the local governing body.
It may issue revenue bonds and accept grants or aid from 
the Federal Government and other sources.
                                   CO - p. 13

    Other examples include:

State
    Colorado Agricultural Development Authority
    Colorado Baseball Commission
    Colorado Compensation Insurance Authority
    Colorado Health Facilities Authority
    Colorado Postsecondary Educational Facilities 
     Authority
    Colorado State Fair Authority
    Colorado Water Resources and Power Development
     Authority
    Geothermal management districts
    Highway districts
    Motion Picture and Television Advisory Commission
    Sheep inspection districts
    Water Quality Control Commission (in State
     Department of Health)

County
    Airport authorities (single county)
    Arapahoe County Building Finance Corporation
    Building authorities (county)
    Cemetery districts encompassing an entire county
    County libraries
   *County park and recreation districts in 
     unincorporated areas
    County road districts
    County water and sanitation systems
   *Disposal districts
    Emergency telephone service authorities (county)
    Housing authorities with ex officio boards
    Joint libraries (listed as "regional library
     districts" in 1987 Census of Governments)
   *Law enforcement authorities
    Local improvement districts (established by the 
     county)
   *Pest control districts
   *Public improvement districts (established by the
     county)
    Recreational facilities districts
   *Special taxing districts in home rule counties
    Underground conversion of utilities districts

Municipal
    Building authorities (municipal)
    Business improvement districts
    City water boards
    Denver Capital Leasing Corporation
    Downtown development authorities (municipal)
    Emergency telephone service authorities (municipal)
    General improvement districts
    Housing authorities with ex officio boards
    Joint libraries (listed as "regional library
     districts" in 1987 Census of Governments)
    Municipal energy finance authorities
    Municipal improvement districts
    Municipal libraries
                                   CO - p. 14

    Recreational facilities districts
    Sewer districts
    Special improvement districts
    Storm sewer districts
    Underground conversion of utilities districts
    Veterans' housing authorities
    Waterworks in cities and towns
    Zoning districts


    Colorado laws also provide for various types of
local areas for election purposes and administration of
justice.


                              CT - p.  1

          CONNECTICUT

    Connecticut ranks 39th. among the States in number
of local governments, with 563 as of January 1992.

COUNTY GOVERNMENTS (0)

    Effective October 1, 1960, Connecticut county
government was abolished and county functions were
transferred to the State government. However, the
former county boundaries are retained for election
of county sheriffs and for judicial purposes.  Thus,
Connecticut counties are not counted as governments
for census purposes.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (178)

    The 178 subcounty general purpose governments in
Connecticut comprise 29 municipal (city and borough)
governments and 149 town governments.  These two types
of governments are distinguished primarily by the
historical circumstances surrounding their incorporation.
In Connecticut, city, borough, and town governments have
similar powers and perform similar functions.

Municipal Governments (29)

    The term "municipality," as defined for census
statistics on governments, applies only to the cities
and boroughs in Connecticut.  Towns, which are treated
as municipalities in Connecticut statutes, are counted
as a separate type of local government in census
statistics on governments.  Nine boroughs (all except
Naugatuck) and one city (Groton) are located within town
areas where there is an active town government.  One
borough--Woodmont--is part of the town of Milford. 
Woodmont is counted as a separate municipal government,
but governmental functions performed in other parts of
the State by town governments are performed in Woodmont
by an adjacent city, Milford.
    The other 19 cities (including Milford) and
the borough of Naugatuck are also located within
town areas, but in each of these instances, the
town government and the city or borough government
have been consolidated.  Each of these 20 
consolidated governments has responsibility both
for services handled in other parts of the State
by town governments, as well as for the usual
city or borough functions, and is counted only
once in census statistics on governments--as a
municipal government, and not as a town government.
                              CT - p. 2

    The two towns of Putnam and Windham are also
consolidated with an underlying city or borough for
governmental purposes, but are designated as towns.
They are therefore counted as town (or "township")
governments, and not as municipal governments, in
census statistics on governments.

Town or Township Governments (149)

    Towns, although not differing in legally authorized
powers from cities and boroughs, are classified for
census purposes as a separate type of local government.
    The entire area of the State is encompassed
by town governments, except for areas in which a
town is consolidated with a city or borough
government.  As explained under "Municipal Governments,"
above, Connecticut governments that perform both
municipal and town functions are counted only once in
census statistics on governments.  In two of these
cases--the towns of Putnam and Windham (which are
larger than the former cities of Putnam and Willimantic)
--the consolidated government is designated as a town.
Accordingly, Putnam and Windham are counted as town (or
"township") governments, and not as municipal 
governments, in census statistics on governments. 

                              CT - p.  3

PUBLIC SCHOOL SYSTEMS (166)

School District Governments (17)

    Only the regional school districts in Connecticut
are counted as separate governments in census statistics
on governments.  A regional school district is organized
by joint action of two or more towns, after referendum.
It is administered by an elected board.  Fiscal needs
are determined by the regional school district board
and apportioned to the participating towns.

Dependent Public School Systems (149)

    Connecticut statutes provide for the following types
of dependent public school systems:

    Systems dependent on municipal governments (20):
      City school systems

    Systems dependent on town governments (129):
      Town school systems

    The 20 city and 129 town school systems in
Connecticut have elected governing bodies that
administer the schools, but their budgets are
subject to review and change by the city or town
budget-making authority and governing body.  City
and town school systems in Connecticut are not
counted as separate governments.

Other Educational Activities

    Regional educational service centers may be
established in any regional State planning area by
four or more boards of education to provide special
services to the participating school systems.  These
centers are classified as joint educational service
agencies of the participating public school systems,
and are not counted as separate governments.
    Supervisory districts in Connecticut are entities
for the employment of a superintendent to serve two
or more towns or regional school districts.  These
districts are joint activities of participating public
school systems, and are not counted as governments.
    Regional vocational agriculture centers may be
established by agreement between town or regional
boards of education.  These centers are joint activities
of participating public school systems, and are not
counted as governments.

SPECIAL DISTRICT GOVERNMENTS (368)

    Connecticut statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.
                                   CT - p.  4

Fire, Sewer, and Similar Special-Purpose Districts

    A general law in Connecticut provides for the
establishment of districts for any or all of the
following purposes:  Fire and police protection;
street lighting and sprinkling; establishing building
lines; planting and care of trees; constructing and
maintaining streets, crosswalks, drains, flood or
erosion control systems, sewers, and recreational
facilities; establishing a zoning commission or a
planning commission and a zoning board of appeals (if
the town government does not have a zoning or planning
commission); and collection and disposal of garbage,
etc.  Such a district may be established by vote at a
town meeting called by the board of selectmen on 
petition of 20 voters in the proposed area.  Officers
for the district are elected.  Each district may levy
taxes as well as special benefit assessments.
    Fire and sewer districts are also created by special
acts of the general assembly.  These districts are
similar in organization to the districts established
under general law and are also counted as governments.

First, Second, Third, and Sixth Taxing Districts of
Norwalk

    These four taxing districts, located within the area
of the city of Norwalk, are established by the Norwalk
city charter and may perform the following functions
within their defined areas:  First Taxing District--
water supply; Second Taxing District--electric light and
power and water supply; Third Taxing District--electric
light and power; Sixth Taxing District--public library,
street lighting, and sewers.  Each of the above districts
has a separately elected governing body.  Fiscal
requirements for each district are determined by the
district officials or voters without review by the city.
Each district may levy ad valorem taxes, which the city
collects, and may collect rates and charges for services,
as well as issue bonds.  These four districts are counted
as governments.
    The Fourth, Fifth, and Seventh Taxing Districts of
Norwalk, which constitute the City of Norwalk proper,
and taxing districts in other Connecticut towns and
cities, are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.

Housing Authorities

    Three types of housing authorities are authorized
under Connecticut law--municipal housing authorities
(serving a single borough, city or town), regional
housing authorities (serving two or more boroughs,
cities, or towns), and Indian housing authorities.
Municipal and regional housing authorities are
established by resolution of the borough, city, or
town governing body.  The chief executive officer of
the borough or city or the town board of selectmen
                                   CT - p.  5

appoints five city or town residents to be housing
authority commissioners or the respective representatives
of the city, borough, or town on the board of a regional
housing authority.
    The authorities may borrow money and issue bonds,
accept grants from the Federal Government, and fix and
collect rentals.  A city, borough, or town governing body
may designate a housing authority as a redevelopment
agency.  Redevelopment agencies established as separate
city, borough, or town agencies are not counted as
separate governments for census purposes.  See 
"Subordinate Agencies and Areas," below.
    Under a 1976 general law, housing authorities may
also be established for each designated Indian tribe.
The chief or other governing head of a tribe appoints
five members of the tribe to be commissioners.  These
authorities have the same revenue powers as municipal
housing authorities.
    The Connecticut Housing Authority is classified as
a dependent agency of the State government.  It is not
counted as a separate government.

Improvement Associations

    These associations were formerly established by
special acts of the general assembly, but are under
substantially uniform provisions as to organization and
operation.  Under present law, such authorities may be
established by petition to the town selectmen, after a
meeting of the voters.  An elected board governs each
association.  Each association may levy ad valorem taxes,
assessments, or charges for services.  These associations
may perform one or more of a variety of functions similar
to those of fire and sewer districts.  Some associations
of this type are known locally as "beach associations."

Metropolitan Districts--1955 General Law

    A 1955 general law authorizes the establishment of
metropolitan districts in any metropolitan area 
containing a central city of 25,000 or more population
and any town, city, or borough, any part of which is
not more than 15 miles from the nearest boundary of
such a central city.  Such districts must be approved
by referendum and preparation of a district charter by
a metropolitan district charter commission which is
itself created in response to either petition of the
voters or resolution of local governments.  Each district
is governed by a board whose members are selected in
accordance with the district charter.  The charter of
each district provides for its organizational structure,
powers, means of financing, and other provisions.

                                   CT - p.  6

Metropolitan District (Hartford Area)

    This district was established by a 1929 special act
primarily to provide a water supply and sewerage system
for the Hartford metropolitan area.  Legislation also
authorizes the district to sell, distribute, and transmit
electric power and dispose of solid waste.  A board of
25 commissioners governs the district; 17 are appointed
by the governing bodies of cities and towns within the
district as specified by statute.  In addition, eight
commissioners are appointed by the Governor.  The
district may levy ad valorem taxes, collect charges for
water, and issue bonds.

Municipal Electric Energy Cooperatives

    These cooperatives to provide electric power are
established by concurrent resolution of two or more
municipalities.  Each cooperative is governed by a
cooperative utility board appointed by the governing
body of each municipal electric utility represented;
the number of representatives per member utility is
specified in the agreement establishing the cooperative.
These cooperatives may fix rates, fees, rentals, or
charges, and may issue revenue bonds.  The Connecticut
Municipal Electric Energy Cooperative was formed under
this law.

Pomperaug Valley Water Authority

    This authority, authorized by special act to provide
a water supply system for the towns of Bethlehem,
Middlebury, Oxford, Southbury, and Woodbury, becomes
operative upon voter approval in at least two towns.
An elected board of directors governs the authority.
The authority may fix and collect rates and charges,
accept grants, and issue revenue bonds.  This authority
was not reported in operation as of January 1992.

Putnam Special Service District

    This district to finance fire protection, police
protection, and street lighting was established under
provisions of the town charter of Putnam.  An elected
board of five directors governs the district.  The 
district may levy ad valorem taxes.
    By contrast, special service districts established
under a 1973 general law are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.

Regional Resource Recovery Authorities

    These authorities are established by concurrent
ordinances of participating boroughs, cities, or towns.
The number of members on the authority board, and their
method of selection, are determined by agreement between
the participating governments.  The authority may fix
fees or charges, and may issue revenue bonds.                                   CT - p.  7

    Authorities of this type that serve a single borough,
city, or town are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

South Central Connecticut Regional Water Authority

    This authority was established by special act to
provide water supply for the South Central Connecticut
Regional Water District.  The authority governing board
consists of five residents of the district appointed by
the representative policy board which, in turn, consists
of a member of the governing body of each city or town in
the district.  The authority may acquire property, fix
rates and fees, and issue revenue bonds.

Southeastern Connecticut Water Authority

    This authority was established by a special act to
provide water supply in the southeastern part of the
State.  The governing body of each participating city
and town appoints two members to an advisory board that,
in turn, appoints a five-member board to administer the
authority.  The board may collect rates and charges,
levy special benefit assessments, accept grants, and
issue revenue bonds.

Transit Districts

    Any town, city, or borough, by itself or in
cooperation with one or more other municipalities, may
establish a transit district after voter approval.  A
board of directors governs each district; it consists of
members appointed by the participating governments as
follows:  Each municipality has at least one member,
municipalities with a population from 25,000 to 100,000
have two, and those of 100,000 or more have four.  The
board may fix rates, determine the proportionate share of
the total appropriation to be paid by each municipality,
and issue either revenue or general obligation bonds
after hearing.  Transit districts with similar provisions
have been authorized by special acts.  Transit districts
may provide transit service directly, or contract with
a public or private transit system for provision of
transit service.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Connecticut that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or
local governments and are not counted as governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
                                   CT - p.  8

    Connecticut Development Authority (State).  This
authority was created by act of the general assembly
to provide mortgage credit for industrial, health care,
pollution control, or recreational facilities.  It is
governed by a board of seven members, four of whom are
appointed by the Governor, plus the commissioner of
economic development, the State treasurer, and the
secretary of the office of policy and management, who
serve in an ex officio capacity.  The authority may make
mortgage loans, receive gifts, grants, fees, and rentals
in connection with its projects and loans, and issue
revenue bonds.

    Connecticut Health and Educational Facilities
Authority (State).  This authority was created by act of
the general assembly to finance the construction of
buildings for nonprofit hospitals and institutions of
higher education.  It is governed by a board of nine
members, eight of whom are appointed by the Governor,
plus the Secretary of the office of policy and management
ex officio.  The authority may fix rates, rents, fees,
and charges, make mortgage loans to qualifying hospitals
and institutions, and issue revenue bonds.

    Connecticut Housing Finance Authority (State).  This
agency provides financial assistance for housing for
low and moderate income families and persons through
the purchase of government-insured mortgages.  The
authority consists of the State treasurer, the
commissioner of housing, the secretary of the office of
policy and management, the bank commissioner, and six
members appointed by the Governor with the consent of the
senate.  The authority may issue revenue bonds secured by
income from mortgage payments.

    Connecticut Marketing Authority (State).  This
authority was established by a special act to develop
and operate marketing facilities and to enable more
economical distribution of Connecticut agricultural
products.  The authority board consists of 10 members
appointed by the Governor plus the commissioner of
agriculture ex officio.  The authority may collect
rentals, accept Federal grants, issue bonds, and borrow
funds from the State.  Bond issues must be approved by
the State bond commission.

    Connecticut Resources Recovery Authority (State).
This authority was created by act of the general assembly
to finance facilities for recovery of resources from
solid waste.  A board of 15 directors governs the
authority; 4 are appointed by the Governor, 2 each by
the president pro tempore of the senate and the speaker
of the house, 1 each by the minority leaders in the
senate and the house, and the following officials ex
officio:  the commissioner of environmental protection,
the secretary of the office of policy and management,
the commissioner of transportation, the commissioner of
economic development, and the chairperson of the
Connecticut Solid Waste Management Advisory Council.
                              CT - p.  9

The authority may fix fees, make loans, and issue
revenue bonds.

    Redevelopment agencies (municipal and town).  General
law permits cities, boroughs, or towns to establish these
agencies or to designate housing authorities as
redevelopment agencies.  Redevelopment agency boards
are appointed by the chief executive officer of the
sponsoring borough, city, or town with the approval of
its governing body.  The agencies may receive 
appropriations from the sponsoring government and may
accept State and Federal grants.  Bonds for redevelopment
purposes are issued by the borough, city, or town
governments.  Two or more boroughs, cities, or towns
jointly may establish regional or metropolitan
redevelopment agencies.

    Soil and water conservation districts (State).  These
districts are established by the State commissioner of
environmental protection.  A district board, selected by
local residents in accordance with regulations of the
State commissioner, governs each district.  The districts
are financed by State appropriations.

    Other examples include:

State
    Connecticut Convention Center Authority
    Connecticut Emergency Response Commission
    Connecticut Hazardous Waste Management Service
    Connecticut Higher Education Supplemental Loan
     Authority
    Connecticut Housing Authority
    Connecticut Innovations Incorporated (formerly
     Connecticut Product Development Corporation)
    Connecticut Public Transportation Commission
     (advisory body to State Department of 
     Transportation)
    Connecticut River Gateway Commission
    Connecticut Student Loan Foundation
    Connecticut Trust for Historic Preservation
    John Dempsey Hospital Finance Corporation
    Lower Fairfield County Convention Center Authority

Municipal
    District health departments
    First Fire Taxation District of West Haven
    Fourth, Fifth, and Seventh Taxing Districts, and
     fire districts, of Norwalk
    Historic district commissions
    Lake authorities
    Middletown Fire District
    Middletown Sanitary District
    Municipal districts
    Municipal flood and erosion control boards
    Municipal harbor commissions
    Municipal resource recovery authorities serving a
     single borough or city
    Municipal wetlands and watercourses commissions
                              CT - p. 10

    New Haven Coliseum Authority
    Parking authorities and commissions
    Port authorities or districts
    Public recreational facilities authorities
    Sewer authorities
    Special service districts--1973 general law
    Taxing districts
    Water pollution control authorities

Town
    District health departments
    Historic district commissions
    Lake authorities
    Municipal districts
    Municipal flood and erosion control boards
    Municipal harbor commissions
    Municipal resource recovery authorities serving a
     single town
    Municipal wetlands and watercourses commissions
    Parking authorities and commissions
    Port authorities or districts
    Public recreational facilities authorities
    Sewer authorities
    Special service districts--1973 general law
    Taxing districts
    Water pollution control authorities

Joint municipal
    Connecticut River Assembly
    District departments of health
    Municipal districts
    Naugatuck Valley Industrial Development District
    Niantic River Gateway Commission
    Regional emergency medical services councils
    River protection commissions

Private Associations
    In Connecticut, cemetery facilities are often
provided and maintained by nonprofit cemetery
associations.  These associations are classified as
private entities for census purposes, and are not
counted as governments.  The same is true for
agricultural societies.

    Connecticut laws also provide for various types
of local areas for election purposes and administration
of justice.


                                   DE - p. 1
               DELAWARE

    Delaware ranks 46th. among the States in number of
local governments, with 275 as of January 1992.

COUNTY GOVERNMENTS (3)

    There are no areas in Delaware lacking county
government.  The levy court is the administrative body
in Kent County.  In New Castle and Sussex Counties,
the county council is the governing body.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (57)

Municipal Governments (57)

    Municipal governments in Delaware are the cities,
towns, and villages.  Units of all three types are
established by special acts of the general assembly.
There are no differences between city, town, or village
governments that would affect their classification for
census purposes.

Township Governments (0)

    Delaware has no township governments.

PUBLIC SCHOOL SYSTEMS (19)

School District Governments (19)

    Effective July 1, 1969, a statewide reorganization
provided that all former classes of school districts
become "reorganized school districts," including the
vocational school districts.  All reorganized school
districts are counted as governments for census purposes.
    Boards of education of the reorganized school 
districts are elected except for the Alexis I. Dupont
School District, which has a board appointed by the
resident judge of the superior court of New Castle
County, and the boards of the vocational-technical school
districts, which have boards appointed by the Governor.
A local school district board may supplement State school
funds with a local tax levy if approved by referendum.
District bond issues must also be submitted to the local
voters for approval.

Dependent Public School Systems (0)

    Delaware has no dependent public school systems.

SPECIAL DISTRICT GOVERNMENTS (196)

    Delaware statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.
                                   DE - p.  2

Delaware River and Bay Authority

    This authority, established by interstate compact,
operates the Delaware Memorial Bridge and the Cape 
May-Lewes Ferry.  It is administered by a board of
commissioners with six members appointed by the Governor
of Delaware and six by the Governor of New Jersey.  The
authority may fix tolls and other charges for its
facilities and may issue revenue bonds.

Drainage Districts and Tax Ditches

    Prior to 1951, drainage districts could be formed
to provide for drainage of agricultural lands on order
of the resident associate judge on petition of landowners
in the proposed district and after a public hearing by
the court.  The governing body of each district, a board
of commissioners, is appointed by the superior court.
Since 1951, no new districts may be formed under this
law, but those then in existence may continue to operate
under its provisions.
    Tax ditches in Delaware are formed to provide for
drainage of agricultural lands on petition of landowners
to the superior court through the county soil
conservation district.  The drainage plan is investigated
by the county board of ditch commissioners, which holds
a public hearing and conducts a referendum.  A report is
made to the superior court, which conducts a final 
hearing and establishes the tax ditch.  An elected board
of managers governs each tax ditch.  The board may levy
taxes based on benefits and may borrow money with the
approval of the taxpayers.

Housing Authorities

    Housing authorities may be established by order of
the Department of Community Affairs and Economic 
Development.  Wilmington Housing Authority board members
are appointed by the mayor.  Board members of other
housing authorities in New Castle County are appointed
by the county executive with the approval of the county
council.  In Kent and Sussex Counties, three members of
each housing authority board are appointed by the
Governor and the other three by the mayor of the most
populous city served.  Housing authorities may issue
bonds, establish and collect rentals, and receive aid
from the State or the Federal Government.

Municipal Electric Companies

    Municipal electric companies are formed by a contract
between two or more cities or towns, after filing of the
contract with the secretary of state.  Such companies
generate, distribute, and sell electric power to member
cities and towns.  The method for selecting members of
the governing body is specified in the contract
establishing the company.  Municipal electric companies
may set fees and rates for services, and issue revenue
bonds.  No municipal electric companies were reported in
operation as of January 1992.                                   DE - p.  3

Park Districts in New Castle County

    Park districts may be created to establish and
maintain parks and recreational facilities by the county
council after petition and local referendum.  An elected
board governs each district.  The district may fix and
collect fees, levy ad valorem taxes, and issue bonds.

Water and/or Sewer Authorities

    Water and/or sewer authorities may be established by
referendum.  Each authority is governed by an appointed
board selected by the governing bodies of each 
participating municipality; the number of board members
representing each municipality is determined by agreement
between the municipalities.  The authority may fix and
collect fees and issue bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Delaware that have certain characteristics of 
governmental units, but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).

    Delaware Economic Development Authority (State).
This authority was established by act of the general
assembly to finance facilities for pollution control and
for agricultural, commercial, or industrial businesses.
A director, appointed by the Governor, governs the
authority.  The authority may fix fees and charges, and
issue revenue bonds.

    Delaware Health Facilities Authority (State).  This
authority was established by act of the general assembly
to finance hospital and health care facilities.  A board
of seven members, appointed by the Governor, governs the
authority.  The authority may fix rates, rents, fees,
and charges, and may issue revenue bonds.

    Delaware Solid Waste Authority (State).  This
authority was established by act of the general assembly
to develop and operate solid waste disposal and resource
recovery facilities.  A board of seven directors, 
appointed by the Governor with the consent of the senate,
governs the authority.  The authority may fix fees and
may issue revenue bonds.
                                   DE - p.  4

    Delaware State Housing Authority (State).  This
authority, authorized by act of the general assembly,
was established to provide low and moderate income
housing.  It is governed by the secretary of community
affairs and economic development.  The authority may
charge rents, make mortgage loans, impose fees and
charges in connection with its loans, and issue
revenue bonds.

    Delaware Transportation Authority (State).  This
authority, authorized by act of the general assembly,
was established to acquire, build, operate, and maintain
airport, bridge, highway, parking, port, transit, and
turnpike facilities, including the Delaware Turnpike and
the Wilmington area transit system.  It may also form
subsidiaries.  The authority is governed by a director
appointed by the secretary of transportation.  It may
fix charges, fares, fees, rates, rentals, and tolls,
and may issue revenue bonds.

    Slum clearance and redevelopment authorities 
(municipal and county).  A city, town, village, or county
may, by resolution, create such an authority.  Each
authority of this type is governed by a board of
commissioners appointed by the county governing body or
by the mayor with the consent of the municipal governing
body.  The authority may receive funds from the 
sponsoring government and may also accept gifts, grants,
and Federal aid.  Regional slum clearance and 
redevelopment authorities, with similar provisions, may
be created by resolution of two or more municipal or
county governments.

    Soil and water conservation districts (State).  These
districts are established in Kent, New Castle, and Sussex
Counties, on petition of landowners and after hearing and
referendum.  Each such district is governed by a board of
four elected supervisors plus an optional supervisor,
a member of the county governing body in Kent or Sussex
Counties, and the county executive or designated 
representative in New Castle County, plus an additional
supervisor, appointed by the secretary of the department
of natural resources and environmental control if the
district so requests.  These districts have no
independent revenue-raising powers.  Funds are made
available to the districts from State appropriations that
are matched by the county.

    Other examples include:

State
    Delaware Higher Education Supplemental Loan Authority
    Delaware Insurance Authority
    Delaware State Office Building Commission
    Wilmington Civic Center Building Commission
                                   DE - p.  5

County
    Garbage collection districts in Kent County
    Sanitary sewer districts in New Castle County
    Sanitary sewer and water districts in Sussex County
    Sewage disposal and sanitary districts in Kent County

Municipal
    Parking authorities
    Port of Wilmington

    Delaware laws also provide for various types of local
areas for election purposes and administration of 
justice.



                                      DC - p. 1
DISTRICT OF COLUMBIA

    There were two local governments in the
District of Columbia as of January 1992.

COUNTY GOVERNMENTS (0)

    There are no county governments in the
District of Columbia.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1)

Municipal Governments (1)

    The District of Columbia, within which the
city of Washington is located, is classified as
a separate county area and as a separate State
area in population statistics, but is counted
as a municipal government in census statistics
on governments.  The District of Columbia
government also performs State and county-type
functions.  An elected Mayor and an elected
council, composed of 13 members, govern the
District of Columbia.  The budget for the
District of Columbia government, locally
prepared, is subject to final determination by
the United States Congress.  Revenue is derived
primarily from local taxes.  The council sets
the tax rate needed to provide the property tax
share of the budget allowed by Congress.  In
addition, the Federal Government makes an
annual appropriation to the District of
Columbia government in lieu of property taxes.
The District of Columbia government may also
issue general obligation bonds.

Township Governments (0)

    There are no township governments in the
District of Columbia.

PUBLIC SCHOOL SYSTEMS (3)

School District Governments (0)

    There are no independent school district
governments in the District of Columbia.

Dependent Public School Systems (3)

    The following 3 public school systems are
dependent on the District of Columbia
government:
                              DC - p. 2

    District of Columbia Public Schools
    District of Columbia School of Law
    University of the District of Columbia

    The District of Columbia Public Schools are
classified for census purposes as a dependent
agency of the District of Columbia government,
and are not counted as a separate government. 
An elected board of education submits its
budget to the council.  However, council review
is limited to the maximum total amount to be
allocated to the board of education, and does
not extend to review over line items.  Upon
approval by the council of the total amount to
be allocated to the board of education, the
budget of the school system is included in the
municipal budget and is subject to final
determination by Congress.
    The District of Columbia School of Law is
also classified as a dependent agency of the
District of Columbia government, and is not
counted as a separate government.  A 15-member
board of trustees governs the school; the Mayor
appoints 10 of the 15 trustees.
    Also classified as a dependent agency of
the District of Columbia government, and not
counted as a separate government, is the
University of the District of Columbia.  The
university is administered by a 15-member board
of trustees.  Eleven trustees are appointed by
the Mayor with the advice and the consent of
the council.  One trustee is appointed by each
of the alumni associations of the three
campuses of the university.  One student
trustee is also selected by the university
student body.

SPECIAL DISTRICT GOVERNMENTS (1)

Metropolitan Washington Airports Authority

    This authority is counted under "Virginia--
Special District Governments."

Washington Metropolitan Area Transit Authority

    The Washington Metropolitan Area Transit
Authority, which operates the transit system
serving the Washington area, is counted as a
special district government.  It was created by
a compact signed by the District of Columbia                              DC - p.  3           

and the States of Maryland and Virginia, and
approved by Congress.  The authority is
administered by a board of six directors, two
from each signatory, selected as follows:  Two
appointed by the Council of the District of
Columbia, selected from its members or the
Mayor or city administrator; two appointed by
the Washington Suburban Transit Commission from
among its membership, which includes council
members from Montgomery and Prince Georges
Counties in Maryland; and two appointed by the
Northern Virginia Transportation Commission
from among its membership, which includes local
officials from the Virginia counties and cities
within its area.
    The authority may fix rates and fares,
borrow money, issue revenue bonds, and accept
gifts and grants.  In addition, the authority
may receive appropriations from the Federal
Government, the District of Columbia
government, and participating Maryland and
Virginia local governments.

SUBORDINATE AGENCIES AND AREAS

    The agencies listed below, all established
by acts of Congress, have certain of the
characteristics of governmental units, but are
classified as agencies of the District of
Columbia  government, and are not counted as
separate governments.

    The Department of Housing and Community
Development was formed in 1975 by the merger of
various District of Columbia government
agencies, including the National Capital
Housing Authority and the Redevelopment Land
Agency.  The Department is headed by a
director, appointed by the Mayor.

    The District of Columbia Housing Finance
Agency was created by act of the council, upon
approval of Congress, to provide mortgage
credit for low and moderate income housing.
The agency is governed by a board of directors
consisting of five members appointed by the
Mayor with the advice and consent of the
council.  The agency may fix interest, fees,
and charges, receive appropriations and
grants, and issue revenue bonds.
                                      DC - p. 4     

    The District of Columbia Zoning Commission
consists of the Architect of the Capitol, the
Director of the National Park Service, and three
members appointed by the Mayor with the advice
and consent of the council.  The commission is
financed through District of Columbia
government appropriations.

    The National Capital Planning Commission is
classified for census purposes as a dependent
agency of the Federal Govenment.
  
  
                                   FL - p.  1
               FLORIDA

    Florida ranks 28th. among the States in number of
local governments, with 1,013 as of January 1992.

COUNTY GOVERNMENTS (66)

    The entire area of the State is encompassed by
county government except for Duval County.  Effective
October 1, 1968, Duval County and the City of 
Jacksonville consolidated to form one government,
designated the City of Jacksonville.  Jacksonville is
counted as a municipal government, rather than as a
county government, in census reporting.
    In Florida counties with county governments, the
governing body is called the board of county
commissioners.  Under general law, county governments
may adopt home rule charters.  These charters give
county governments broadened powers.
    Although the Metropolitan Government of Dade County
performs many municipal-type services, and is classified
as a "municipality" in Florida statutes, it is 
designated a county and is counted as a county government
for census purposes.  All cities, towns, and villages
in Dade County are counted as separate municipal 
governments.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (390)

Municipal Governments (390)

    Municipal governments in Florida are the cities,
towns, and villages, established either by special act
of the Legislature or by general law.  The Metropolitan
Government of Dade County is counted as a county 
government, rather than as a municipal government, for
census purposes (see "County Governments," above).
Municipal governments were given home rule powers by
general law in 1973.
    Under general law, the minimum population for
incorporation is 1,500, except in counties with a
population of 50,000 or more, where the minimum
population is 5,000.  The average population density per
acre required for incorporation, unless extraordinary
conditions can be shown, is 1.5 persons or more per acre.

Township Governments (0)

    Florida has no township governments.

PUBLIC SCHOOL SYSTEMS (95)

School District Governments (95)

    The following types of school districts in Florida
are counted as separate governments for census purposes:

    County school systems
    Community college districts
                                   FL - p.  2

    In Florida, each county area constitutes a unit for
the administration and the operation of public schools.
These county school systems are governed by elected
school boards.  They may levy local school taxes and
issue bonds with the approval of the voters.
    The 28 community college districts are administered
by boards of trustees appointed by the Governor with the
consent of the senate.  These districts may impose
student fees and may borrow money.  State funds are
distributed to community college districts in accordance
with a statutory formula.

Dependent Public School Systems (0)

    Florida has no dependent public school systems.

SPECIAL DISTRICT GOVERNMENTS (462)

    Florida statutes authorize the creation of a
variety of special districts listed below that are
counted as governments.  These are discussed in detail
below.  Numerous districts authorized by unrepealed
special acts, but that have never become active, are
not shown below.

Agencies Established by Interlocal Agreements--1969 Law
(not included in other types of special district
governments shown elsewhere)

    Local government units may agree to exercise any of
their powers jointly.  Such an agreement may establish a
separate agency that may or may not be counted as a
government for census purposes, according to the degree
of autonomy given it and the method of selecting its
governing body.  The functions to be performed by such an
agency are specified in the agreement.  The South Central
Regional Wastewater Authority and the Florida Municipal
Power Agency, created under this law, are counted as
special district governments for census reporting.
Transit authorities established under this law that are
counted as special district governments are the Orlando
-Seminole-Osceola and Hillsborough County Transit
Authorities.  Agencies established under this law may
have a wide variety of names.
    Bond pools and financing commissions created under
this act are not counted as separate governments if
their debt constitutes a liability of the parties to
the agreement establishing such an entity.  See
"Subordinate Agencies and Areas," below.

Airport Authorities and Districts

    The following authorities and districts were created
by special acts to provide and operate airports:
                                   FL - p.  3

    Boca Raton Airport Authority--administered by an
appointed board.
    Panama City-Bay County Airport and Industrial
District--administered by a five-member board, with
four members appointed by the city and county governing
bodies and one chosen by the above appointees.
    St. Augustine-St. Johns County Airport Authority
adminstered by a board appointed by the Governor.
    Sarasota-Manatee Airport Authority--administered
by a board of eight members, four elected from Manatee
County and four from Sarasota County.

    These airport authorities and districts may impose
rates and charges for their facilities and services,
and may receive grants and contributions from other
governments.  In addition, the St. Augustine-St. Johns
County and the Sarasota-Manatee authorities may levy
taxes.  Each of these authorities and districts may
issue bonds, and may finance industrial facilities.
    For airport authorities and districts that are
dependent agencies of county or municipal governments,
and are not counted as separate governments, see
"Subordinate Agencies and Areas," below.

Beach and Shore Preservation Districts

    The following districts were created by special act
to control flooding and beach erosion:

    Captiva Erosion Prevention District
    Greater Boca Raton Tax Beach District

    Substantially similar provisions apply to both
districts.  Both are governed by five-member elected
boards.  They may levy taxes and special assessments, 
and issue bonds.
    For beach and shore preservation districts
established under general law, which are governed by
the county commissioners ex officio, and are not counted
as separate governments, see "Subordinate Agencies and
Areas," below.

                                   FL - p.  4

Boards of Juvenile Welfare

    These boards, sometimes called boards of children's
services, are created by county ordinance to provide
child guidance and mental health services, to care for
dependent juveniles, and to coordinate juvenile welfare
services.  Each board consists of five members appointed
by the Governor, plus the county superintendent of
schools, the district administrator for the State
department of health and rehabilitative services, one
member of the county school board, one member of the
county board of commissioners, and a judge assigned to
juvenile cases.  The board may receive county
appropriations and, with voter approval, may levy ad
valorem taxes.

Chipola Dormitory Authority

    Authorizing legislation for this authority was
repealed in 1989.  The Chipola Dormitory Authority
was not reported in operation as of January 1992.

Community Development Districts

    A 1980 law authorizes the creation of community
development districts by ordinance of a county
commission or municipal government body (for districts
under 1,000 acres) or by rule of the Florida Land and
Water Adjudicatory Commission (for districts over 1,000
acres), after petition by landowners.  These districts
may finance various capital improvements, including
sewers, streets, and water supply systems.  A board of
five supervisors elected by the landowners governs each
district.  The districts may levy property taxes and
special assessments, and may issue bonds.

Commuter Rail Authorities

    Florida statutes authorize the creation of the
following authorities to provide commuter rail service:

    Central Florida Commuter Rail Authority.  This
authority, which serves Brevard, Orange, Osceola, and
Seminole Counties, is governed by a board of 10 
directors, including a county commissioner from each
of the 4 counties served, plus 5 members appointed
by the Governor, and a member of the Florida High Speed
Rail Commission.
    Tampa Bay Commuter Rail Authority.  This authority,
which is to serve Hillsborough, Pasco, and Pinellas
Counties, is governed by a board of 12 directors,
including 1 appointed by the metro planning
organization of each county, 1 appointed by the county
commissioners of each county, 1 appointed by the local
transit authority in each county, 1 appointed by the
State secretary of transportation, 1 appointed by the
Florida High Speed Rail Commission, and 1 appointed by
the Governor.  It was not reported in operation as of
January 1992.
                                   FL - p.  5

    Tri-County Rail Authority.  This authority, which
serves Broward, Dade, and Palm Beach Counties, is
governed by a board of nine directors, including one
county commissioner and one citizen appointed by the
county commissioners of each county, one employee of
the State department of transportation, one member of
the Florida High Speed Rail Commission, and one member
appointed by the Governor.

    Each of these authorities may fix rates, fares,
fees, rentals, and charges, and may issue revenue bonds.

Conservation, Irrigation, and Reclamation Districts

    The following districts were created by special
acts to provide for drainage, erosion control,
reclamation, sewerage, or water supply, or any
combination of these five functions:

    Dog Island Conservation District
    Oklawaha Basin Recreation and Water Conservation
     and Control Authority
    South Broward Drainage District (formerly
     Hollywood Reclamation District)
    South Florida Conservancy District
    Tindall Hammock Irrigation and Soil Conservation
     District

    Dog Island Conservation District, South Broward
Drainage District, South Florida Conservancy District,
and Tindall Hammock Irrigation and Soil Conservation
District are administered by elected boards.  Other
districts of this type are administered by boards
appointed by the Governor.
    For districts of these types that are dependent
agencies of county governments, and are not counted
as separate governments, see "Subordinate Agencies
and Areas," below.

County Educational Loan Authorities

    These authorities are created by county ordinance
to finance student loans.  A board of five members,
appointed by the county commissioners, governs each
authority.  The authority may fix fees, rates, and
charges, and may issue revenue bonds.
    As an alternative to creating authorities of this
type, a county may delegate the power to finance
student loans to an existing higher education
facilities authority.
                                   FL - p.  6

County Health Care Districts

    These authorities are created by county ordinance,
after voter approval, to provide funding for health
care services.  A board of five or more members, with
two members appointed by the Governor and the other
members appointed by the county commissioners, governs
each district.  The districts may, upon voter approval,
levy ad valorem taxes, but may not issue bonds.        
    The Palm Beach County Health Care District was
created under a special act.  It is governed by a
seven-member board, with five members appointed by the
county commissioners, two members appointed by the
Governor, and one member of the county health
department.  It may fix fees and charges, levy ad valorem
taxes, and issue bonds.
    These districts are to be distinguished from the
public health trusts listed under "Subordinate Agencies
and Areas," below.

County Hospital Boards, Districts, and Authorities

    General law.  Under general law, the county
commissioners may create county hospital boards to
provide, operate, and maintain hospitals on petition
of resident freeholders and after local referendum.
The Governor appoints members of the county hospital
boards.  These boards may determine the amount of
required property tax levies, fix fees, accept loans
or grants from the Federal Government, and receive
county appropriations.  The hospital board may also
determine the amount of bond issues for which the
county issues bonds.
    Special acts.  Provisions for hospital districts
established by special acts are substantially the same
as for those established under general law.  In most
instances, the Governor appoints the board, although
election of board members is sometimes authorized, and
city or county officials in an ex officio capacity
sometimes constitute part of the board membership.
As under the general law, these boards may levy taxes,
and fix rates and fees.  Most may issue district bonds,
usually after voter approval.  Most hospital districts
in Florida operate under special legislation.
    For hospital districts that are dependent agencies
of county governments, and are not counted as separate
governments, see "Subordinate Agencies and Areas,"
below.

Educational Facilities Authorities

    Authorities to finance the construction of facilities
for institutions of higher education are created by
ordinance of the county commissioners.  A board of five
members appointed by the county commissioners governs
each authority.  The authorities may collect rents and
fees, accept grants, and issue revenue bonds.
                                   FL - p.  7

    The Dade County Educational Facilities Authority is,
under provisions of the charter of the Metropolitan
Government of Dade County, subject to county 
administrative and fiscal control, and is therefore not
counted as a separate government.  See "Subordinate
Agencies and Areas," below.

Escambia County Utilities Authority

    This authority was established by special act to
provide water and sewer utilities.  The authority is
governed by a board consisting of two members of the
Escambia County Board of Commissioners, one citizen
appointed by the county commissioners, two members of
the Pensacola city council, one citizen appointed by
the Pensacola city council, and one member appointed by
the other six board members.  The authority may fix
rates, fees, and charges, levy special assessments, and
issue bonds.

Escambia River Bridge Authority

    This authority was not reported in operation as of
January 1992. Although authorizing legislation for this
authority has never been repealed, the authority has
never been reported in operation.

Everglades Agricultural Area Environmental Protection
District

    This district was established after referendum to
operate facilities to prevent, control, and correct
environmental problems within the Everglades area in
Glades, Hendry, and Palm Beach Counties.  A board of
six members, five elected by the landowners and the
executive director of the South Florida Water Management
District, who serves in an ex officio capacity, governs
the district.  The district may levy special assessments,
and may issue bonds.

Fire Control and Fire Protection Districts

    Fire control and protection districts are created
by special acts but with substantially uniform 
provisions.  Most are administered by boards appointed
by the Governor, although election of boards is
sometimes authorized.  The usual method of financing
is through benefit assessments, but some of the
districts may levy taxes.
    For districts of this type that are dependent
agencies of county or municipal governments, and are
not counted as separate governments, see "Subordinate
Agencies and Areas," below.

                                   FL - p.  8
Gas Districts

    The following districts were established by
special acts to supply gas:

    Clay County Natural Gas District
    Holmes County Gas District
    Lake Apopka Natural Gas District
    Okaloosa County Gas District
    Palatka Gas District
    South Seminole Natural Gas Authority

    A board appointed locally by the participating
governments governs each district.  These districts may
collect rates and charges, and may issue bonds.  
Although authorizing legislation for the Clay County,
Holmes County, and South Seminole districts has never
been repealed, these three districts have never been
reported in operation.

Greater Orlando Aviation Authority

    This authority was established by a special act in
1975.  The authority governing board consists of five
members appointed by the Governor, one appointed by the
city council, and one appointed by the county commission.
The authority may fix charges for use of its facilities
and services, and may issue revenue bonds.  In the 1987
Census of Governments, the Greater Orlando Authority was
classified as a dependent agency of the city of Orlando,
and was not counted as a separate government.

Housing Authorities

    Florida general law provides for three types of
housing authorities--county, municipal, or regional
(two or more contiguous counties).  The authorities are
established by resolution of the county or city governing
bodies.  Municipal housing authority commissioners are
appointed by the mayor; county and regional housing
authority commissioners are appointed by the Governor.
Housing authorities may fix and collect rentals,
receive Federal contributions, and issue revenue bonds.
   Area housing commissions to provide public housing
have been created by special act in some localities.
These acts provide for appointment of the members of
the commissions representing the various governments
served.  These commissions may fix and collect rentals,
and may issue revenue bonds.

Housing Finance Authorities

    Housing finance authorities may be created to provide
mortgage credit for low- and moderate-income housing,
by ordinance of the county commissioners.  The five
-member authority board is apppointed by the county
commissioners.  The authorities may make loans to                                   FL - p.  9

mortgage lending institutions, fix charges, and issue
revenue bonds.
    County governments may reorganize housing finance
authorities as agencies of the county government.  In
counties where such reorganizations have taken place,
housing finance authorities are not counted as separate
governments.  See "Subordinate Agencies and Areas,"
below.

Improvement Districts

    The following improvement districts were established
by special acts:

    Acme Improvement District
    Coral Springs Improvement District
    North Springs Improvement District
    Pelican Bay Improvement District
    Plantation Acres Improvement District
    Reedy Creek Improvement District
    Spring Lake Improvement District

    These districts provide a variety of services,
including sewerage, water, drainage, irrigation, roads,
and parks.  Each is governed by an elected board.
Improvement districts may levy taxes and issue bonds.

Joint Electric Power Supply Projects--1975 Law

    Two or more agencies operating electric utilities
may, by agreement, create a joint agency to acquire,
construct, and operate power supply projects.  The
composition of the governing body is specified in the
agreement.  Joint agencies of this type may impose rates
and charges, and may issue bonds.  The Florida Municipal
Power Agency was created under this law.

Key West Utility Board

    This board to operate electric utilities in Key
West was created by special act.  The board is elected
by the voters.  It may fix charges and may issue 
revenue bonds.                                   FL - p. 10
Lee County Hyacinth Control District

    This district was established by special act.
Although it is governed by the board of the Lee County
Mosquito Control District, the Hyacinth Control District
funds are completely separate from the funds of the
Mosquito Control District.  The Lee County Hyacinth
Control District may levy ad valorem taxes.

Library Districts

    The following districts were established by special
acts to provide and operate libraries:

    Alachua County Library District.  Administered by a
five-member board consisting of three county 
commissioners and two members of the Gainesville city
council.
    Fort Myers Beach Library District.  Administered by
a seven-member elected board.
    Merritt Island Library District.  Administered by a
15-member governing body appointed by the Governor.

    These library districts are financed by property tax
levies.  For library districts that are dependent
agencies of county governments, and are not counted as
separate governments, see "Subordinate Agencies and
Areas," below.

Lighting Districts

    The following districts were established by special
acts to provide street lighting:

    Gulf Gate Lighting District
    Pinecraft Lighting District
    Warm Mineral Springs Lighting District

    These districts were created by special acts, but
with substantially uniform provisions for each.  A board
appointed by the Governor governs each district.  The
districts may levy ad valorem taxes, except for the
Pinecraft district, which may levy benefit assessments.
Authorizing legislation for the South Gate and Venice
Gardens lighting districts was repealed in 1986; those
two districts were not reported in operation as of
January 1992.
    For lighting districts that are dependent agencies of
county governments, and are not counted as separate
governments, see "Subordinate Agencies and Areas," below.
                                   FL - p. 11

Mobile Home Park Recreation Districts

    These districts to provide street lighting and
recreational facilities are established by county or
municipal ordinance, after voter approval.  An elected
board of supervisors governs each district.  The 
districts may levy special assessments, fix charges for
use of recreational facilities, and issue bonds.

Mosquito Control Districts

    A former general law provided for establishment of
these districts by county commissioners after petition
by landowners.  This law was repealed in 1980, but
existing districts may continue to operate under its
provisions.  An elected board of commissioners governs
each district organized under this law.  The districts
may levy ad valorem taxes.  Since 1980, any new districts
created under general law are governed by the county
commissioners ex officio, and are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.
    In addition, the following districts were created by
special acts.  An elected board governs each district.
The following districts may levy ad valorem taxes, and in
some cases may issue bonds:

    Amelia Island Mosquito Control District
    Anastasia Mosquito Control District
    Collier County Mosquito Control District
    Indian River Mosquito Control District
    Lee County Mosquito Control District
    Manatee County Mosquito Control District
    Monroe County Mosquito Control District
                                   FL - p. 12

Municipal Service Districts

    The following municipal service districts were
created by special acts to provide various services:

    Lake Asbury Municipal Services District
    Ponte Vedra Beach Municipal Services District

    The Ponte Vedra district is governed by an elected
board.  The district may levy ad valorem taxes, fix
rates, fees, and charges, and issue bonds.  Similar
provisions apply to the Lake Asbury district.

Navigation and Port Districts and Authorities

    The following districts were established by special
acts to provide and operate port facilities and ship
channel improvements; some may also provide and operate
airports or finance industrial facilities:

   *Canaveral Port District and Authority
    Carrabelle Port and Airport Authority
   *Hillsboro Inlet Improvement and Maintenance District
   *Jupiter Inlet District
   *Lake Region Lakes Management District (formerly
     Winter Haven Lake Region Boat Course District)
   *Ponce de Leon Inlet and Port District
   *Port Everglades Authority
   *Port of Palm Beach District
   *St. Augustine Port, Waterway, and Beach District
                                   FL - p. 13

   *Sebastian Inlet Authority
   *South Lake Worth Inlet District
    West Coast Inland Navigation District

    The governing bodies of these districts may be 
elected, appointed by local officials, or appointed by
the Governor.  They may issue bonds and collect tolls and
fees, and all but the Carrabelle Port and Airport
Authority and the West Coast Inland Navigation District
may levy taxes.  The Jackson County Port Authority was
abolished in 1989, and was not reported in operation as
of January 1992.
    For districts of this type that are dependent 
agencies of county or municipal governments, and are not
counted as separate governments, see "Subordinate 
Agencies and Areas," below.

Orlando Utilities Commission

    This commission was created by a special act to
provide water and electric utilities within the Orlando
area.  Its members are nominated by the nominating board
of the City of Orlando, subject to the approval of the
remaining members of the Orlando Utilities Commission
itself.  The commission may fix service charges and may
issue revenue bonds.  In the 1987 Census of Governments,
this commission was classified as a dependent agency of
the city of Orlando, and was not counted as a separate
government.

Recreation Districts

    Districts to provide and operate recreational 
facilities may be established by ordinance of a city or
county governing body after referendum or by a petition
of the majority of the voters.  An elected board of
supervisors governs each district.  The districts may
levy taxes, collect user fees, and issue revenue bonds.
    In addition, the following districts were created by
special acts:

    Bayshore Garden Park and Recreation District
    Carrollwood Recreation District
    Daytona Beach Racing and Recreational Facilities
    Greater Seminole Area Special Recreation District
                                   FL - p. 14

    Holiday Park Park and Recreation District
    Trailer Estates Park and Recreation District
    Tri-Par Estates Park and Recreation District
    Twelve Oaks Special Recreation District

    The Daytona Beach district has a locally appointed
board, and the other districts have elected boards.
Each may collect fees and/or special benefit assessments,
and the Greater Seminole district may levy ad valorem
taxes.  Authorizing legislation for the South Broward
Park District was repealed in 1987; that district was
not reported in operation as of January 1992.
    Recreation districts that are governed by county or
municipal governing bodies ex officio are not counted as
separate governments (see "Subordinate Agencies and 
Areas," below.

Regional Water Management Districts

    A general law divides the State into the following
water management districts to provide flood control and
water conservation facilities:

    Northwest Florida Water Management District
    St. Johns River Water Management District
    South Florida Water Management District
    Southwest Florida Water Management District
    Suwannee River Water Management District

    Each of these districts is administered by a board
appointed by the Governor.  Regional water management
districts may levy ad valorem taxes, accept State
grants, and issue general obligation bonds.
    Subdistricts or basins are established by the
governing body of a regional water management district.
They are administered by boards of at least three
members appointed by the Governor, and with a member
of the board of the establishing regional water
management district serving as ex officio chairperson.
These subdistricts may levy ad valorem taxes, but are
not counted as separate governments for census purposes.

Regional Water Supply Authorities--1974 Law

    These authorities are established pursuant to
interlocal agreements to provide wholesale water supply.
The composition of the authority governing body is
specified in the interlocal agreement.  Regional water
supply authorities may levy ad valorem taxes, collect
charges, accept grants, and issue revenue bonds.

                                   FL - p. 15

Sanitary and Water Supply Districts

    The following districts were established by special
act to provide water supply, sewerage, or solid waste
disposal facilities:

    Alligator Point Water Resources Board
    Cedar Key Special Water and Sewerage District
    Collins Slough Water District
    Eastpoint Water and Sewer District
    Englewood Water District
    Florida Keys Aqueduct Authority (water supply)
    Highland View Water and Sewer District
    Homosassa Special Water District
    Immokalee Water and Sewer District
    Loxahatchie River Environmental Control District
    Solid Waste Authority of Palm Beach County
    South Seminole and North Orange County Wastewater
     Transmission Authority
    Suburban Pensacola Sanitary District

    The above districts are administered by boards
appointed by the Governor or elected, except for the
Escambia County, Palm Beach County, and South Seminole
-North Orange authorities, which have locally appointed
boards.  All of these districts may collect charges for
their services, accept grants and contributions, and
issue bonds.  Several may levy taxes, and most may levy
special benefit assessments.  The South Central Regional
Wastewater Authority was established by interlocal
                                   FL - p. 16

agreement. Authorizing legislation for the Charlotte
Harbor Water and Sewer District was repealed in 1989;
that district was not reported in operation as of
January 1992.
    For districts of this type that are dependent 
agencies of county governments, and are not counted
as separate governments, see "Subordinate Agencies and
Areas," below.

Soil and Water Conservation Districts

    These districts are established by the State
department of agriculture and consumer services on
petition of landowners and after local referendum.
An elected board of supervisors governs each district.
Soil and water conservation districts may require
contributions from benefited landowners and may
accept State appropriations.
    Watershed improvement districts are created within
soil and water conservation districts and are not
counted as separate governments.  Their elected boards
of directors act under the supervision of the parent
soil and water conservation district.  They may issue
bonds and levy taxes after voter approval.

Transit Authorities

    A general law provides that two or more local
governments may establish a regional transportation
authority to provide transit service.  A board
appointed by the Governor and the creating governments
governs each authority.  The Suwannee Valley Transit
Authority was established under this law.
    The Pinellas Suncoast Transit Authority was
established by special act.  Members of its board are
appointed by the county and participating cities.
The authority may set rates and charges, borrow money,
and, with voter approval, levy ad valorem taxes.
    The following transit authorities were established
under interlocal agreements:

    Hillsborough County Transit Authority
    Tri-County Transit Authority (formerly Orlando
     -Seminole-Osceola Transit Authority)

Water Control Districts

    A general law authorizes the establishment of these
districts, formerly called "drainage districts" or "water
management districts," by the circuit court on petition
of landowners.  These districts provide drainage,
reclamation, and water conservation facilities.  An
elected board governs each district.  Water control
districts may levy benefit assessments and issue bonds.
A 1980 amendment to this law allows existing districts
to continue in operation, but provides that any future
districts may be established only by special act or by
action of a county governing body.  The Hobe-St. Lucie
Conservancy District and the Sunny Isles Reclamation and
Water District were also established under this law.                                   FL - p. 17

    A number of water control districts have been
established by special acts, but generally are governed
by most of the provisions of the general law.  Some
special-act districts have been given broadened powers.
    Districts created by action of the county governing
body are governed by the county commissioners serving in
an ex officio capacity.  They are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Florida that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as governments.  Legal provisions for
some of the larger of these are discussed below (See
"Public School Systems," above, regarding educational
agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.
    In addition to the specific classes of entities
listed below, counties have the power under a general
law to create a wide variety of municipal service taxing
units to provide virtually any type of service.  Such
districts are not included in the other types of
subordinate agencies and areas listed below.  They are
governed by the county commissioners, and are not
counted as separate governments.

    Dade County Port Authority (county).  This authority
was established by a 1945 special act, but was
reorganized in 1973 as two separate agencies--the Dade
County Aviation Department and the Dade County Seaports
Department.

    Expressway Authorities (State).  The following
authorities have been established by acts of the
legislature:

    Brevard County Expressway Authority
    Broward County Expressway Authority
    Central Florida Expressway Authority
    Jacksonville Transportation Authority
    Orlando-Orange County Expressway Authority
    Pasco County Expressway Authority
    St. Lucie County Expressway Authority
    Seminole County Expressway Authority
    Tampa-Hillsborough County Expressway Authority                                   FL - p. 18

    These agencies, established to provide toll highway
facilities, operate under lease-purchase agreements with
the State department of transportation.  Each authority
is governed by a board consisting of members selected
by the Governor or by county or city officials plus, in
some cases, county or city officials serving in an ex
officio capacity.  Expressway authorities may fix tolls,
receive earmarked portions of State gasoline taxes, and
issue bonds.  The Tampa-Hillsborough County Expressway
Authority may enter lease-purchase agreements with
the city, the county, the State or any agency thereof,
or Federal agencies.  The Jacksonville Transportation
Authority also owns the local transit system in the
Jacksonville area.

    Florida Housing Finance Agency (State).  This agency
was created by act of the legislature to provide mortgage
credit for low- and middle-income housing.  A board of
nine members, eight appointed by the Governor plus the
Secretary of Community Affairs ex officio, governs the
agency.  The agency may fix fees and charges, make
mortgage loans, and issue revenue bonds.

    St. Lucie County Port and Airport Authority (county).
This authority, formerly the Fort Pierce Port and Airport
Authority, was established by special act to provide port
and airport facilities, and to finance industrial
development.  It is administered by the board of county
commissioners of St. Lucie County.  The authority may
levy taxes, fix rates and charges, and issue revenue
bonds.

    Industrial development authorities (county).  These
authorities are established by resolution of the county
governing body to finance the construction of industrial,
airport, port, pollution control, health care, 
commercial, or recreational facilities.  The authority
board consists of five members appointed by the county
governing body.  The authority may fix charges, fees,
and rents, and may issue revenue bonds.

    Miami-Dade Water and Sewer Authority (county).  This
authority was created by county ordinance to provide
sewerage and water supply, under Dade County home-rule
powers.  A board appointed by the county commissioners 
administers the authority.  The authority budget and
rate proposals must be submitted to the county 
commissioners for approval.

    Other examples include the following entities
(numerous entities authorized by unrepealed special acts,
but which were not reported as active by the Florida
Department of Community Affairs, are not listed below):
                                   FL - p. 19

State
    Correctional Education School Authority
    Correctional Medical Authority
    Everglades Fire Control District
    Florida Credit Union Guaranty Corporation
    Florida Health Access Corporation
    Florida Healthy Kids Corporation
    Florida Inland Navigation District
    Local health units
    Navigation districts under supervision of the
     State Division of Resource Management
    Ocean Highway and Port Authority
    Santa Rosa Bay Bridge Authority
    Spaceport Florida Authority
    State Fair Authority
    State Health Facilities Authority
    Suwannee River Authority
    Technological Research and Development Authority

County
  General laws and substantially uniform special acts:
    Beach and shore preservation districts
    Community redevelopment agencies
    County land authorities
    County research and development authorities
   *County water and sewer districts
    Development authorities and districts
    Electric enforcement districts
    Health facilities authorities
    Historic preservation boards
    Housing finance authorities reorganized as
     agencies of the county government
    Law libraries
    Mosquito control districts with ex officio boards
    Municipal service taxing units
    Planning and zoning districts and commissions
    Public health trusts
    Recreation districts with ex officio boards
    Recreation and water conservation and control
     districts and authorities
    Safe neighborhood improvement districts
   *Special improvement service districts
   *Special road and bridge districts
    Water control districts with ex officio boards
                                   FL - p. 20

  Other Special Acts--by County:
    Alachua County:
      Alachua County Public Facilities Authority
      Gainesville-Alachua County Airport Authority
       (joint county-city)
    Bradford County:
      Bradford County Historical Board
      Bradford County Hospital
    Brevard County:
      Brevard County Free Public Library District
      Brevard County Special Recreation District
      North Brevard County Public Library
      Titusville-Cocoa Airport District
      Water Control District of South Brevard
    Broward County:
      Performing Arts Center Authority (joint county
       -city)
    Charlotte County:
      Burnt Store Isles Canal District
      Punta Gorda Isles Canal District
    Citrus County:
      Citrus County Library District
      Citrus Memorial Hospital District
    Clay County:
      Clay County Development Authority
    Collier County:
      Collier County Water-Sewer District
    Dade County:
      Dade County Educational Facilities Authority
    Escambia County:
      Pensacola-Escambia Governmental Center Authority
       (joint county-city)
      Pensacola-Escambia Promotion and Development
       Commission (joint county-city)
       Santa Rosa Island Authority
    Gadsden County:
      Gadsden County Hospital
      Quincy-Gadsden Airport Authority (joint county
       -city)
    Gilchrist County:
      Gilchrist County Emergency Medical Services
      Gilchrist County Development Authority
      Gilchrist County Park Board
                                   FL - p. 21

    Gulf County:
      Howard Creek Fire Control District
      Overstreet Fire Control District
      Port St. Joe Port Authority
      St. Joseph Fire Control District
      Tupelo Fire Control District
    Hendry County:
      Cooperative Producers Water Control District
    Hernando County:
      Hernando County Aviation Authority
      Hernando County Port Authority
    Hillsborough County:
      Hillsborough County Aviation Authority
      Hospital Authority
      Northdale Maintenance District
      Sugar Grove Special District
      Tampa Port Authority
      Twelve Oaks Special District
    Lafayette County:
      Lafayette County Recreation District
    Lee County:
      Lee County Port Authority
    Leon County:
      Tallahassee-Leon County Civic Center Authority
       (joint county-city)
    Manatee County:
      Manatee County Civic Center Authority
      Manatee County Port Authority
      Myakka Special Road and Bridge District
      Whitfield Zoning District
    Marion County:
      Dunnellon Airport Authority
      Marion County Utility Authority
      Rainbow Lakes Estates Municipal Service District
    Monroe County:
      Monroe County Historical Restoration and
       Preservation Commission
    Okaloosa County:
      Fort Walton Beach Area Bridge Authority
      Mid-Bay Bridge Authority
      Twin Cities Water District
    Orange County:
      Orange County Library District
      Windermere Water and Navigation Control District
    Osceola County:
      Osceola County Library District
    Palm Beach County:
      East Coast Memorial Hospital
      Islands Flood Control District
      North New River Drainage District
      Palm Beach County Library Taxing District
    Pasco County:
      Pasco County-Highlands Road and Bridge District
    Pinellas County:
      Pinellas County Fire Protection Authority
      Pinellas Sports Authority
                                   FL - p. 22

    Putnam County:
      Putnam Memorial Nursing Home
      Putnam County Port Authority
    St. Johns County:
      Anastasia Sanitary District
    St. Lucie County:
      Port St. Lucie Street Lighting District
      St. Lucie County Erosion District
      St. Lucie County Mosquito Control District
      St. Lucie County Port and Airport Authority
      St. Lucie County Water and Sewer Authority
    Santa Rosa County:
      Santa Rosa Hospital
    Sarasota County:
      Sarasota County Mosquito Control District
      South Venice Road and Bridge District 2
       (formerly South Venice Special Tax District)
    Seminole County:
      Seminole County Port Authority
    Sumter County:
      Sumter County Airport Authority
    Suwannee County:
      Suwannee County Development Authority
    Taylor County:
      Taylor County Development Authority
    Union County:
      Union County Development Authority
    Volusia County:
      East Volusia Mosquito Control District
      Fire control districts 1, 2, 3, and 4
    Washington County:
      Northwest Florida Community Hospital District
      Washington County Development Authority

Multi-county agencies--special acts
  Tri-County Airport Authority (Holmes, Jackson, and
   Washington Counties)

Municipal

  General laws and substantially uniform special acts:
    Community redevelopment agencies
    Downtown development and improvement authorities
    Electric enforcement districts
    Health facilities authorities
    Historic preservation boards
    Recreation districts with ex officio boards
    Safe neighborhood improvement districts
    Urban renewal commissions
    Utilities boards and commissions
                                   FL - p. 23

  Other special acts--by county:
    Alachua County:
      Gainesville-Alachua County Airport Authority
       (joint county-city)
    Bay County:
      Panama City Port Authority
    Broward County:
      Performing Arts Center Authority (joint
       county-city)
      Pompano Beach Emergency Medical Services District
      Pompano Beach Farmers Market Authority
    Collier County:
      City of Naples Airport Authority
    Dade County:
      Miami Sports and Exhibition Authority
    Duval County:
      Jacksonville Downtown Development Authority
      Jacksonville Electric Authority
      Jacksonville Port Authority
      Jacksonville Sports Development Authority
      Jacksonville Vocational Educational Authority
    Escambia County:
      Downtown Improvement Board
      Pensacola-Escambia Governmental Center Authority
       (joint county-city)
      Pensacola-Escambia Promotion and Development
       Commission (joint county-city)
    Gadsden County:
      Quincy-Gadsden Airport Authority (joint 
       county-city)
    Highlands County:
      Avon Park Airport Authority
      Sebring Airport Authority
    Hillsborough County:
      Carrollwood Meadows Special District
      Tampa Sports Authority
    Leon County:
      Tallahassee-Leon County Civic Center Authority
       (joint county-city)
    Manatee County:
      North River Fire District (including former
       Palmetto Fire Control District)
    Martin County:
      Jupiter Island Beach Protection District
       (formerly Jupiter Island Beach Erosion District)
    Orange County:
      Orange County Civic Facilities Authority
    Osceola County:
      Kissimmee Fire Control District
    Palm Beach County:
      West Palm Beach Golf Community Commission
    Polk County:
      Bartow Municipal Airport Development Authority
    Putnam County:
      Interlachen Fire Control District
                                   FL - p. 24

    Sarasota County:
      North Port Road and Drainage District
    Seminole County:
      Sanford Airport Authority

Tribal
    Special improvement districts on tribal lands

    Florida laws also provide for various types of
local areas for election purposes and administration
of justice.


                                   GA - p.  1
               GEORGIA

    Georgia ranks 24th. among the States in number of
local governments, with 1,297 as of January 1992.

COUNTY GOVERNMENTS (157)

    The entire area of the State is encompassed by
county governments except for the areas of Clarke and
Muscogee Counties.  Muscogee County was consolidated with
the City of Columbus in 1971 to form the Consolidated
Government of Columbus.  Similarly, in January 1991,
Clarke County was consolidated with the City of Athens
to form the Unified Government of Athens-Clarke County.
Both of these consolidated governments are counted as
municipal governments, rather than as county governments,
in census reporting.
    Most Georgia counties are governed by a board of
county commissioners, but in 14 counties the governing
authority is a sole county commissioner.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (536)

Municipal Governments (536)

    Municipal governments in Georgia are the cities and
towns.  The cities and towns operate primarily under
charters granted by the General Assembly in the form of
special laws for individual municipalities, although the
1965 Municipal Home Rule Act grants cities and towns the
power to enact ordinances concerning their "property,
affairs, and local government," and to amend, with
exceptions, the special laws comprising their charter.
There are no significant differences between the cities
and towns, with regard to legal status and powers, that
would affect their classification for census purposes.
    A 1963 law provides that a minimum population of 200
is required for incorporation as a municipality.  The
proposed boundary of a new municipality must be at least
3 miles from those of any existing Georgia
municipality.

Township Governments (0)

    Georgia has no township governments.

PUBLIC SCHOOL SYSTEMS (183)

School District Governments (183)

    The following types of school districts in Georgia 
are counted as separate governments for census purposes:

    County boards of education
    Independent (city) school districts

    The county boards of education in each county 
administer all local schools in the county except those
operated by independent (city) school districts.  Members
of most county boards of education are elected; the
remainder are appointed by the grand jury, or, in one                                   GA - p.  2

instance, self-perpetuating.  The county boards of
education determine the amount of money to be raised by
local school taxes and may issue bonds.
    The independent (city) school districts in Georgia
were established by special acts of the legislature
prior to the adoption of the 1945 constitution, and the
legal provisions under which they operate are therefore
not uniform.  By provision of the 1983 constitution, new
independent school districts cannot be created.  The
members of the boards of independent school districts are
usually elected.  The remainder are usually appointed by
the governing bodies of the municipalities that they
serve, but one district has a self-perpetuating board.
These school districts operate independently of municipal
governments, and may determine their own budgetary needs.

Dependent Public School Systems (0)

    Georgia has no dependent public school systems.

Other Educational Activities

    The regional educational service agencies
provide supplementary services to school districts,
and are financed by State funds and by contributions
from participating school districts.  For census
purposes, they are classified as joint educational
service agencies of the school districts they serve.
They are not counted as separate governments.  In the
1987 Census of Governments, these agencies were listed
as "cooperative educational service agencies."  As of
January 1992, 16 regional educational service agencies
were reported in operation.
    Under Georgia law, a city, a county, or a school
district may finance the construction of college
facilities that may be operated as part of the State
university system of Georgia or by a school district or
other local government.  Since 1986, the DeKalb County
College, formerly operated by the DeKalb County board of
education, has been operated by the State university
system of Georgia, as are all other publicly-supported
colleges in Georgia.
    The technical colleges in Georgia are usually
operated by the State, but there were two such colleges
that were still operated by county boards of education
as of January 1992, in DeKalb and Gwinnett Counties.
    The boards of school trustees are primarily advisory
boards appointed by the county board of education.  They
are not counted as separate governments in census
statistics on governments. 

SPECIAL DISTRICT GOVERNMENTS (421)

    Georgia statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.
                                   GA - p.  3

Acworth Lake Authority

    This authority was established by a special act to 
obtain and operate parks and recreational facilities.
A five-member board of commissioners governs the
authority, of whom three are selected by the governing
bodies of the city of Acworth and Cobb County; the other
two are the mayor of Acworth and the Cobb County
commissioner.  The authority may fix and collect rents,
fees, and tolls for facilities and services, and accept
loans and grants from the Federal Government and from 
the State.

Airport Authorities--Joint (special acts)


    A number of airport authorities serving two or more
counties or cities have been authorized by special acts
but with similar provisions for administration and 
operation.  They are governed by boards appointed by
officials of the establishing governments and, in a few
cases, also have one or more local officials serving ex
officio.  They may issue revenue bonds, accept grants and
aid, and impose charges for their facilities and 
services.  Airport authorities serving a single county or
city are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.

Albany-Dougherty Inner City Authority

    This authority was created by a 1977 special act to
provide such improvements as parking facilities in the
downtown area of Albany.  A board of nine members admin- 
isters the authority, of whom seven are appointed by
city and county governing bodies, plus the mayor of
Albany and the chairperson of the Dougherty County board
of commissioners, both of whom serve ex officio.  The
authority may accept gifts and grants, acquire real and
personal property by purchase or gift; fix and collect
rates, fees, and charges for services, facilities, and
commodities furnished; and issue revenue bonds.

Augusta-Richmond County Coliseum Authority

    This authority was created by a 1973 special act to
build and maintain a multiple-use coliseum in the Augusta
area.  A board of 10 members governs the authority, with
5 members each appointed by the city of Augusta and
Richmond County.  The authority may accept grants and
Federal loans, fix user charges, and issue revenue bonds.
This authority is separate from the Augusta-Richmond
County Stadium Authority (see below).
                                   GA - p.  4

Brunswick Port Authority

    This authority was created by a constitutional
amendment and special legislation to construct and 
operate port terminal facilities.  A board appointed by
the governing bodies of the City of Brunswick and Glynn
County governs the authority.  The authority may issue
revenue bonds, fix and collect fees and rentals, accept
loans and grants from the Federal Government, and borrow
money.

Chatham Area Transit Authority
 (formerly Savannah Transit Authority)

    This authority is now classified as a dependent
agency of Chatham County.  See "Subordinate Agencies
and Areas," below.

Coastal Highway District

    This district was created by a constitutional
amendment and special legislation to construct a highway
and a toll bridge across the Savannah River.  A board of
commissioners, appointed by the county commissioners of
the six counties comprising the district, governs the
district.  The district may issue bonds, levy special
assessments on real and personal property, and collect
tolls for the use of its facilities.  This district was
not reported in operation as of January 1992.

Conyers-Rockdale-Big Haynes Impoundment Authority

    This authority was created by a special act to 
provide for flood control and water conservation in
Rockdale County.  A board of five members, with two
appointed by Rockdale County, two by the mayor of
Conyers, and one appointed by the other board members,
governs the authority.  The authority may fix fees,
tolls, and charges, and issue revenue bonds.

De Kalb County-Oglethorpe Housing Development Authority

    This authority was created by a special act to 
provide housing mortgage credit.  A board of directors,
appointed by the county commissioners, governs the 
authority.  The authority may fix charges for its 
services and may issue bonds.  This authority was not
reported in operation as of January 1992.
                                   GA - p.  5

Georgia Mountain Fair Authority of Towns County

    This authority was established by a 1980 special act
(after approval by the Towns County governing body)
to acquire, equip, and maintain a facility to house
exhibits for fairs.  A five-member board governs the
authority.  The initial board members are specified in
the act; successors are appointed by the remaining
members.  The authority may construct, acquire, and
purchase real or personal property, may accept loans or
grants, and may issue bonds.  This authority was not
reported in operation as of January 1992.

Hospital Authorities

    Hospital authorities may be created to provide 
hospital facilities by resolution of county or municipal
governing bodies.  A board of trustees appointed by the
county or municipal governing body governs each 
authority.  The authority board may issue bonds, fix
rates and charges for services, and accept gifts and
grants.  Although the authorities have no authority to
levy taxes, the governing body of a county or city may
levy an annual ad valorem tax to pay for services or
facilities provided by the authorities.

Housing Authorities

    Housing authorities may be organized in any county
or city where the governing body has adopted a resolution
declaring the need for a housing authority.  The mayor
or the county governing body appoints the commissioners
of city or county housing authorities.  The authorities
may issue bonds, fix and collect rentals, and accept
grants.  Georgia laws also provide that two or more
contiguous counties may establish regional housing
authorities with the same legal powers as city or county
housing authorities.  The governing body of each
participating county appoints a member to the board of
commissioners of the regional housing authority.

Interlocal Risk Management Agencies--1986 Laws

    These agencies are created by intergovernmental
agreement between two or more governments to pool
liability insurance, under provisions of either of two
laws, one applying to local governments and the other
to school districts.  The number and the manner of
selection of the agency trustees are specified in
the intergovernmental agreement.  The agency may fix
rates for its services.

Kinchafoonee Lake Authority

    This authority was authorized by a general law to
provide recreational facilities in the Kinchafoonee
Lake area.  A board of 11 members, appointed by the
governing bodies of the counties served, plus the
chairpersons of the boards of county commissioners of
                                    GA - p.  6

those counties ex officio, governs the authority.  The
authority may fix rentals and other charges, and may
issue revenue bonds.

Macon-Bibb County Transit Authority

    This authority was created by a 1980 special act to
acquire and operate a transit system for Macon and Bibb
County upon joint resolution by the City of Macon and
Bibb County.  A board of five members governs the
authority, of whom three are appointed by the mayor of
Macon with the consent of the city council, and two are
appointed by the Bibb County board of commissioners.  The
authority may set fares and other charges, receive and
administer grants, acquire and dispose of real and
personal property, and issue bonds.

Metropolitan Atlanta Olympic Games Authority

    This authority was authorized by a special act to
provide facilities for the Olympic games.  A board
consisting of representatives of Atlanta and Fulton
County governs the authority.  The authority may fix
rates, fees, and charges, and may issue revenue bonds.

Metropolitan Atlanta Rapid Transit Authority

    This authority was authorized by a constitutional
amendment to operate the transit system in the Atlanta
area.  It is administered by a 17-member board of
directors--4 members appointed by the city council of
Atlanta, 10 members appointed by the governing bodies of
the counties in the authority, and the commissioner of
the department of transportation, the State revenue
commissioner, and the director of the State properties
commission, who serve ex officio.  The authority may
accept grants and donations, fix fares, rentals, and
rates, and may issue revenue bonds.  In addition, in
November 1971, the voters approved a sales tax to help
finance the authority.

Milledgeville-Baldwin County Recreation Authority

    This authority was abolished on July 1, 1987.


Municipal Electric Authority of Georgia

    This authority was created by 1975 legislation to
generate electric power for sale to political 
subdivisions in the State.  The governing body consists
of nine members selected by representatives of
participating local governments.  The authority may
impose rates, fees, and other charges on member
governments, and may issue revenue bonds.
                                   GA - p.  7

Municipal Gas Authority of Georgia

    This authority was created by 1987 legislation to
provide wholesale supplies of gas.  The governing body
consists of nine members selected by representatives of
participating local governments.  The authority may
impose fees, rates, tolls, and charges on member
governments, and may issue revenue bonds.

Regional Solid Waste Management Authorities

    Authorities to provide for collection and disposal
of solid waste are created by ordinance of the governing
body of one or more county or municipal governments.
A board of directors, consisting of representatives
appointed by the participating governments, governs each
authority.  The authorities may fix rentals and other
charges, and may issue revenue bonds.

Savannah Economic Development Authority
 (formerly Savannah Port Authority)

    This authority was established by a constitutional
amendment enacted by the legislature and ratified by the
voters.  It replaces the former Savannah District
Authority.  The authority may acquire, construct, 
operate, sell, or lease various self-liquidating 
projects, such as industrial and manufacturing plants,
wharves, docks, roads, bridges, terminals, and ferries.
A 19-member board administers the authority; some members
are appointed by the mayor of Savannah with the consent
of the city council, some by the Chatham County governing
body, and others by the chairperson of the port authority
with the consent of the other members.  The authority
may issue revenue bonds, collect rentals and charges for
its facilities and services, and accept grants and
contributions.

Soil and Water Conservation Districts

    Soil and water conservation districts may be formed
by the State soil and water conservation committee on
petition of local landowners, after a local referendum.
A board of supervisors of at least five members governs
each district, with two members appointed by the State
soil and water conservation committee, and the others
elected.  In districts serving three or more counties,
the State soil and water conservation committee appoints
one member per county in addition to the three elected
members.  These authorities may impose charges on
benefited landowners and may accept grants.

Stadium Authorities

    Four such authorities have been authorized by
special acts to operate stadium facilities--the Dougherty
County Stadium Authority (formerly listed as the Albany 
Stadium Authority), the Augusta-Richmond County
Stadium Authority, the Cobb County Stadium Authority,
                                   GA - p.  8

and the Conyers-Rockdale Amateur Athletics Authority. 
The Augusta-Richmond County Stadium Authority is separate
from the Augusta-Richmond County Coliseum Authority (see
above).  The governing body of each stadium authority is
appointed by the city and county governing bodies and,
in the case of the Dougherty County Stadium Authority and
the Cobb County Stadium Authority, also by the county
board of education.  Each authority may fix and collect
rates and charges, and may issue revenue bonds.  The 
Dougherty County Stadium Authority, the Augusta-Richmond
County Stadium Authority, and the Cobb County Stadium
Authority were not reported in operation as of January
1992.

Steamship "Savannah" Commission

    A special act permits establishment of this
commission to build or acquire a replica of the S.S.
Savannah and to maintain a museum aboard.  The commission
consists of 10 members, 5 appointed by the mayor of
Savannah with the approval of the aldermen, and 5 by the
Chatham County commissioners.  The commission may fix and
collect admissions and fees, accept contributions and
grants, and issue revenue bonds.  This commission was not
reported in operation as of January 1992.

Tift County Trade Center Authority

    This authority was established by a 1980 special act
to acquire, maintain, and operate a trade center.  A 
board of 10 members governs the authority; 5 each are
appointed by the city commissioner of Tifton and the
Tift County board of commissioners.  The authority may
set rates, fees, and charges, may accept grants, gifts,
and donations, may purchase real or personal property,
and may issue revenue bonds.  This authority was not
reported in operation as of January 1992.

Walker County Fire Prevention Districts

    These districts are established by ordinance of the
county governing body to provide fire protection 
services.  A board of three elected commissioners governs
each district.  The districts may levy ad valorem taxes
and special assessments upon voter approval.

Water and Sewer Authorities (special acts)

    A number of water and sewer authorities to provide
water supply or sewerage, or both, have been created by
special acts, but with substantially similar provisions.
They are administered by boards appointed by officials of
the governments they serve.  Each water and sewer
authority may issue revenue bonds and impose charges for
services.  Water and sewer authorities that are governed
by the county commissioners ex officio are not counted
as separate governments.  See "Subordinate Agencies and
Areas," below.
                                   GA - p.  9

West Jackson Fire District

    This district was authorized by a special act to
provide fire protection services for the western portion
of Jackson County.  An elected board governs the 
district.  The district may levy ad valorem taxes.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Georgia that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as separate governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).

    Georgia Building Authority and Georgia Education
Authority (State).  These authorities have been
established to provide for a variety of public buildings
including markets, prisons, hospitals, university,
school, and State office buildings.  Substantially
similar legal provisions apply to each agency.  Their
governing bodies include State officers in an ex officio
capacity, plus, in some instances, additional members
appointed by the Governor.  These authorities receive
revenues from rentals and charges for facilities.  They
may issue revenue bonds and accept Federal grants and
loans.

    Georgia Highway Authority (State).  This agency was
established by act of the general assembly to build
State highways and bridges.  The authority board consists
of the Governor, the commissioner of the department of
transportation, and the Director of the Office of 
Planning and Budget, who serve in an ex officio capacity.
The authority may fix rentals and may issue revenue
bonds.

    Georgia Housing and Finance Authority (State).  This
authority, formerly the Georgia Residential Finance
Authority, was authorized by act of the general assembly
to provide mortgage credit for low and moderate income
housing.  The authority is governed by a 12-member board,
including 10 members appointed by the Governor, plus the
Director of the Office of Planning and Budget, and the
Governor or a designee thereof, who serve in an ex
officio capacity.  The authority may fix fees and
charges for facilities and services in connection
with its loans, and may issue revenue bonds.

    Georgia Ports Authority (State).  This authority was
established by a 1945 general law to acquire, build,
operate, and maintain port facilities.  Members of the
authority governing board are appointed by the Governor.
The authority may collect fees, rentals, and charges,
accept loans from the Federal Government, and issue
revenue bonds.
                                   GA - p. 10

    Industrial and resource recovery development
authorities (county).  These authorities are established 
by general and special constitutional amendments and laws
to finance commercial, industrial, nursing home,
pollution control, sports, and trade show facilities.  A
board appointed by the governing body of the establishing
municipality or county governs each authority.  The
authority board may issue revenue bonds and fix and
collect rentals for its facilities; the sponsoring local
government or governments may levy ad valorem taxes for
authority purposes.

    Private Colleges and Universities Authority (State).
This authority was created by act of the general assembly
to finance facilities for private institutions of higher
education.  A board of five members appointed by the
Governor governs the authority.  The authority may fix
rates, rents, fees, and charges, and may issue revenue
bonds.

    State Tollway Authority (State).  This agency was
authorized by act of the general assembly to build toll
highway facilities.  Authority board members consist of
the Governor, the commissioner of transportation, and
the director of the office of planning and budget.  The
authority may collect tolls and may issue revenue bonds.

    Urban redevelopment agencies (municipal or county).
A municipality or county, in lieu of undertaking urban
redevelopment itself or conferring the power on a housing
authority, may, by resolution, establish an urban
redevelopment agency.  An agency board of commissioners,
appointed by the mayor or by the board of county
commissioners, governs each agency.  The agency may
accept municipal or county appropriations and loans,
grants, or other forms of financial assistance from the
Federal Government and other public and private sources. 
These agencies may also issue bonds payable solely from
income and revenue.

    Other examples include:

State
    Augusta Port Authority
    George L. Smith II World Congress Center Authority
    Georgia Agricultural Exposition Authority
    Georgia Agrirama Development Authority
    Georgia Development Authority
    Georgia Education Trust
    Georgia Environmental Facilities Authority
    Georgia Hazardous Waste Management Authority
    Georgia Higher Education Assistance Corporation
    Georgia High Risk Health Insurance Plan
    Georgia Hospital Financing Authority (formerly listed
     as Georgia Hospital Equipment Financing Authority)
    Georgia Music Hall of Fame Authority
    Georgianet Authority
    Georgia Public Telecommunications Commission
    Georgia Rail Passenger Authority
    Georgia Student Finance Authority                                   GA - p. 11

    Georgia Student Finance Commission
    Jekyll Island State Park Authority
    Lake Lanier Islands Development Authority
    North Georgia Mountains Authority
    Sapelo Island Heritage Authority
    Stone Mountain Memorial Association

County

Agencies established under general law:
    County boards of health
    Health districts (one or more counties)
    Metropolitan airport authorities (counties of
     190,000 to 400,000 population)
    Regional public libraries
    Residential care facilities for the elderly 
     authorities

Agencies established under special act:
    Airport authorities (certain counties)
    Bibb County public service districts (sanitation,
     garbage removal, police protection, and drainage)
    Brooks County fire protection districts
    Burke County community improvement districts
    Catoosa County sewerage districts
    Charlton County fire protection districts
    Chatham County water, sewer, sanitation, fire
     protection, garbage and trash collection, and
     street construction districts
    Chatham Area Transit Authority
    Clayton County fire protection districts
    Cobb County fire prevention districts
    Colquitt County water districts
    Coweta County sanitation, water, sewerage, and
     fire protection districts
    DeKalb County Solid Waste Disposal Authority
    DeKalb County storm sewer, street light, and
     fire prevention districts
    Dougherty County fire protection districts
    Douglas County community improvement districts
    Douglas County Fire District
    Fayette County water, sewerage, and fire 
     protection districts
    Floyd County sanitation, water, sewerage, and
     fire prevention districts
    Fulton County Building Authority
    Fulton County community improvement districts 
    Fulton County Sanitary and Sewer District
    Gordon County fire protection districts
    Griffin-Spalding County Personal Care Health Board
                                   GA - p. 12

    Gwinnett County Arts Facility Authority
    Gwinnett County fire protection and sewerage 
     districts
    Gwinnett County Public Facilities Authority
    Gwinnett County Recreation Authority
    Gwinnett County Water and Sewerage Authority
    Hall County storm sewer districts
    Hart County Industrial Building Authority
    Henry County community improvement districts
    Macon-Bibb County Water and Sewerage Authority
     (formerly listed as Bibb County Water and
     Sewerage Authority)
    Meriwether County Public Facilities Authority
    Newton County sewerage, water, sanitation, garbage
     collection, landfill, and fire protection districts
    Northern Hart County Water and Sewerage District
     (formerly listed as Northeastern Hart County Water
     and Sewerage District)
    Paulding County fire protection districts
    Pike County Retirement Home Authority
    Schley County Airport Authority
    South Fulton County Coliseum Authority
    Spalding County water districts
    Sumter County community improvement districts
    Thomas County fire protection districts
    Walker County Rural Water and Sewer Authority
    Whitfield County fire protection districts

Municipal
    Airport authorities (certain cities)
    Atlanta community improvement districts
    Atlanta-Fulton County Recreation Authority
    Atlanta Urban Residential Finance Authority
    Augusta Downtown Development Authority (formerly
     listed as Augusta-Savannah River Parking and
     Urban Redevelopment Authority)
    Chehaw Park Authority
    City business improvement districts in Atlanta
    City of Atlanta Group Insurance Board Authority
    Clarke County sanitation, water, sewerage, and fire
     protection districts
    Clarke County storm sewer and street light districts
    Columbus Industrial and Port Development Commission
    Dahlonega community improvement districts
    Dallas Parking Authority
    Downtown development authorities
    East Point Parking Authority
    Gainesville Area Park Commission
    Marietta Parking Authority
    Middle Georgia Coliseum Authority (Macon)
    Milledgeville Public Facilities Authority
    Perry Telephone Authority
    Regional public libraries
    Residential care facilities for the elderly 
     authorities
                                   GA - p. 13

    Savannah River Bridge Commission (formerly listed as
     Savannah Bridge Commission)
    Savannah-Chatham County Historic Site and Monument
     Commission
    Town of Tyrone Public Facilities Authority
    Urban residential finance authorities in cities of
     350,000 or more population
    Warner Robins Building Authority

Joint County-Municipal
    Atlanta Region Metropolitan Planning District
    Fitzgerald and Ben Hill Airport Commission
    Joint Board of Health of Bibb County and City of
     Macon
    Land bank authorities
    Macon-Bibb County Urban Development Authority
    Macon Hospital Commission
    Regional public libraries
    Richmond County Department of Health
    Rockdale County-Conyers Water Authority
    Sparta-Hancock Public Facilities Authority
    Toccoa-Stephens County Building and Parks
     Authority

    Georgia laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   HI - p.  1
               HAWAII

    Hawaii ranks 50th. among the States in number of
local governments, with 20 as of January 1992.

COUNTY GOVERNMENTS (3)

    The entire area of the State is encompassed by
county government except for Kalawao County and the
City and County of Honolulu.  Kalawao County, whose
boundaries are coterminous with the Hansen's Disease
Settlement under the jurisdiction of the State
department of health, has only a county sheriff.  It
is classified, in census statistics on governments,
as an adjunct of the State government, and is not
counted as a separate county government.  The City and
County of Honolulu is a consolidated city-county
government.  It was created as Oahu County along with
the other counties, but was subsequently granted
additional powers and a modified governmental structure,
and was officially designated the City and County of
Honolulu.  For census statistics on governments, the
City and County of Honolulu is counted as a municipal
government rather than as a county government.  In the
three counties with county government--Hawaii, Kauai,
and Maui--the governing body is designated the county
council.  Each county government also has an elected
mayor.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1)

Municipal Governments (1)

    Honolulu, which has a combined city and county
government, is the only Hawaiian local government that
is counted, in census statistics on governments, as a
municipal government.

Township Governments (0)

    Hawaii has no township governments.

PUBLIC SCHOOL SYSTEMS (1)

School District Governments (0)

    Hawaii has no independent school district 
governments.

Dependent Public School Systems (1)

    Hawaii has one dependent public school system--the
State department of education.  It is dependent on the
State government.

    There are no locally administered public schools
in Hawaii.  All public education is provided by the
State department of education.  The "school districts"
in Hawaii are administrative areas of the State
Department of Education and are not counted as
governments in census reporting.                                   HI - p. 2

SPECIAL DISTRICT GOVERNMENTS (16)

    Hawaii statutes authorize the creation of various
special districts or authorities, but only the soil and
water conservation districts are counted as governments
and are discussed below.

Soil and Water Conservation Districts

    These districts are created by the Department of
Land and Natural Resources on petition of land occupiers
and after public hearing and referendum.  An elected
board of directors governs each district.  A district
may require contributions from benefited landowners
and may accept donations.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Hawaii that have certain characteristics of governmental
units but that are classified in census statistics on
governments as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

Hawaii Community Development Authority (State).  This
authority is established within the State department of
business, economic development, and tourism.  A board of
11 members, consisting of seven members appointed by the
Governor, plus the State director of finance, the
director of business, economic development and tourism,
the director of transportation, and the State comptroller
ex officio, governs the authority.  The authority
receives revenue from the sale or lease of properties
and from Federal grants.  The authority may issue bonds
in such amounts as are authorized by the legislature.
"Community development districts" are administrative
areas of the authority, and are not counted as
governments for census purposes.

    Hawaii Housing Authority (State).  This authority is
established within the State department of human 
services.  It is administered by a board of commissioners
consisting of 6 members appointed by the Governor with
the consent of the senate, plus the state director of
human services and the special assistant for housing
who serve ex officio.  The authority may fix rentals,
accept Federal grants and State loans, and issue
bonds with the consent of the Governor.
                                   HI - p.  3

    Redevelopment agencies (county or municipal).
Redevelopment agencies are established by resolution
of the city or county governing body.  A board of five
members appointed by the mayor governs each agency.
In addition to advances or donations from the county
or city-county treasury, redevelopment agencies may
receive revenues from the sale of cleared land.
Redevelopment agencies may issue revenue bonds and
accept Federal grants.

    Stadium Authority (State).  This authority was
established by act of the legislature.  A board
consisting of the president of the University of
Hawaii and the State superintendent of education ex
officio, plus nine members appointed by the Governor,
governs the authority.  The authority may fix rents,
fees, and charges, and may receive the proceeds of
State bond issues.

Other examples include:

State
    Agricultural and rural districts (Land Use
     Commission)
    Aloha Tower Development Corporation
    Hawaii Housing Finance and Development Corporation
    Hawaii Information Network Corporation
    Hawaii Public Broadcasting Authority
    Hawaii Strategic Development Corporation
    High Technology Development Corporation
    Marine conservation districts
    Natural Energy Laboratory of Hawaii Authority
    Office of Hawaiian Affairs
    Research Corporation of the University of Hawaii
    Waikiki Convention Center Authority

County and city-county (Honolulu)
    Public Transit Authority (Honolulu)
    Tax increment districts
    Water supply boards

    Hawaii law also divides the State into 
administrative districts for election, taxation,
judicial, and other purposes.


                                   ID - p.  1
               IDAHO

    Idaho ranks 27th. among the States in number of local
governments, with 1,086 as of January 1992.

COUNTY GOVERNMENTS (44)

    There are no areas in Idaho lacking county 
government.  The county governing body is called the
board of county commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (199)

Municipal Governments (199)

    The municipal governments in Idaho are all designated
cities, although the terms "town" and "village" are used
on occasion in the statutes.

Township Governments (0)

    Idaho has no township governments.

PUBLIC SCHOOL SYSTEMS (115)

School District Governments (115)

    The following types of school districts in Idaho are
counted as separate governments for census purposes:

    Elementary school districts
    School districts
    Joint school districts
    Special charter school districts
    Junior college districts

    Legislation adopted in 1963 provides for elementary
school districts (grades 1 through 8) and school
districts (grades 1 through 12).  There are no separate
secondary school districts under present law.  Districts 
located in two or more counties are further designated as
joint school districts.  There are also a few school
districts operating under special charters.  State law
also provides for junior college districts.
    School districts are governed by elected boards of
trustees.  They may levy local school taxes and issue
bonds.

Dependent Public School Systems (0)

    Idaho has no dependent public school systems.

Other Educational Activities

    Dormitory housing commissions may be established by
the governing body of a junior college district to
provide low-cost housing and student union buildings.
These commissions are not counted as separate 
governments.
                                   ID - p.  2

    The cooperative service agencies in Idaho are created
by contract between two or more school districts to
provide special educational services.  The composition
of the agency board is specified in the contract creating
the agency.  The member school districts, upon voter
approval, may collect ad valorem taxes for support of
the agency.  Cooperative service agencies are classified
for census purposes as joint educational service agencies
of the participating school districts.  They are not
counted as separate governments. 

SPECIAL DISTRICT GOVERNMENTS (728)

    Idaho statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Auditorium Districts

    These districts are established by the district court
on petition of taxpayers and after public hearing and
referendum.  An elected board of directors governs each
district.  Auditorium districts may charge rates and
tolls, and levy a room sales tax.  Districts created
after December 31, 1986, or that have a population of
under 10,000 may levy ad valorem taxes.  Bond issues in
excess of $75,000 must be submitted to the voters.

Cemetery Maintenance Districts

    Districts of this type are established by petition
of landowners to the board of county commissioners, after
voter approval.  An elected board of directors governs
each district.  Cemetery maintenance districts may levy
ad valorem taxes and issue bonds.

Drainage Districts

    Drainage districts are established by the district
court after petition of landowners and a public hearing.
A board of drainage commissioners, appointed by the judge
of the district court, governs each district.  Drainage
districts may levy benefit assessments and issue bonds.

Fire Protection Districts

    These districts are established by the county
commissioners on petition of landowners and after
referendum. A board of commissioners, initially appointed
by the Governor but thereafter elected, governs each
district.  The district commissioners may levy ad valorem
taxes.
                                   ID - p.  3

Flood Control Districts

    These districts are established by the director of
the State department of water resources on petition of
landowners and after a public hearing.  A board of
commissioners, appointed by the director of water
resources, governs each district.  Flood control 
districts may levy ad valorem taxes.

Ground Water Management Districts

    These districts to maintain wells in aquifers
experiencing declines in water level are created by
petition of water users to the State department of water
resources after a public hearing.  A board of three
members, initially appointed by the department of water
resources but thereafter elected by the water users,
governs each district.  The districts may levy special
assessments and borrow money.  If the voters so petition,
contracts to borrow money are subject to voter approval.

Highway Districts

    Highway districts, which may cover all or part of a
county, are established by the county commissioners on
petition of voters to the county clerk, after local
referendum.  An elected board of commissioners governs
each district.  The districts may levy ad valorem taxes,
receive a share of the county road and bridge funds,
and issue bonds.
    Any county may hold a special election, at the
discretion of the board of county commissioners, to
determine whether a countywide highway district, to
administer all city streets and county secondary roads,
should be established.

Hospital Districts

    Hospital districts are established upon petition of
voters to the board of county commissioners and after
local referendum.  A board of trustees, initially
appointed by the county commissioners but thereafter
elected, governs each district.  The districts may fix
fees for services, levy ad valorem taxes, and issue 
bonds.

Housing Authorities

    A county or municipal government may establish a
housing authority by resolution of its governing body.
A board of commissioners, appointed by the county
governing body (in the case of county housing 
authorities) or by the mayor (in the case of municipal
housing authorities) governs each authority.  Housing
authorities may impose charges for their facilities,
accept grants, and issue revenue bonds.
                                   ID - p.  4

Irrigation Districts

    Irrigation districts are established by order of
the county commissioners following petition of voters,
review by the State department of water resources, and
referendum.  An elected board of directors governs each
district.  Irrigation districts may levy assessments and
issue bonds if authorized by the voters.  In addition,
districts may levy an acreage tax for an emergency fund.
Irrigation lateral districts, established within 
irrigation districts, have provisions similar to those
for irrigation districts above.  Some districts organized
under this law may be named "reservoir districts."

Levee Districts

    Districts to provide for the storage of irrigation
water to prevent flood damage are created by petition to
the district court, after public hearing and referendum.
An elected board of commissioners governs each district.
The districts may levy special assessments.

Library Districts

    Library districts may be created by the county
commissioners upon petition of voters, after hearing and
referendum.  An elected board of trustees governs each
district.  The district may levy ad valorem taxes, 
receive donations, and issue bonds.

Port Districts

    Port districts may be established in any county
adjoining a commercial waterway by petition to the county
commissioners, after voter approval.  An elected port
commission governs each district.  The district may levy
ad valorem taxes, impose charges, and issue both revenue
and general obligation bonds.  However, general 
obligation bonds require voter approval.  Industrial
development districts created by port districts have no
separate governmental structure, and are not counted as
separate governments.

Recreation Districts

    These districts are established by the board of 
county commissioners on petition of voters and after
local referendum.  An elected board of directors governs
each district.  The districts may levy ad valorem taxes,
impose rates and charges for its facilities and services,
and issue bonds.  Bond issues of $5,000 or more require
voter approval.
                                   ID - p.  5

Regional Airport Authorities

    Idaho law provides for the establishment of five
regional airport authorities by the Idaho Transportation
Board following petition of the voters and local 
referendum.  An elected board of trustees governs each
authority.  The authorities may fix rates and charges,
accept grants, levy ad valorem taxes, and issue revenue
and general obligation bonds for airport purposes.
General obligation bonds require voter approval.  The
amount of ad valorem taxes levied in each county is
determined on the basis of benefits received by each
county from the airport.

Regional Solid Waste Disposal Districts

    These districts to provide for solid waste disposal
are created by joint resolution of the commissioners of
two or more counties.  A board of directors, appointed
by the commissioners of the county represented, governs
each district.  The districts may fix rates, fees, tolls,
and charges, and may issue revenue bonds.

Soil Conservation Districts

    Upon petition of landowners, these districts are
established by the State soil conservation commission.
A board of supervisors consisting of two members
appointed by the State soil conservation commission and
three elected governs each district. The district board
may receive gifts and grants, and may require
contributions for services.

Water and Sewer Districts

    These districts are established by the district court
following petition of taxpayers and local referendum.
An elected board of directors governs each district.
Water and sewer districts may levy ad valorem taxes and
fix rates and charges.  Any bond issue of $5,000 or more
requires voter approval.  Water and sewer subdistricts,
which are governed by the directors of the parent water
and sewer district, are not counted as separate
governments.
    Local improvement districts may be established
within water and sewer districts, but are not counted
as separate governments.

Watershed Improvement Districts

    Watershed improvement districts are created by the
State soil conservation commission on petition of
landowners and after a local referendum.  A board of
three directors, one appointed by the State soil
conservation commission and two elected, governs each
district.  The districts may levy special assessments
and, upon voter approval, issue bonds.
                                   ID - p.  6

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Idaho that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as separate governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).
    Among the subordinate agencies and areas listed 
below, some represent "special taxing areas" within the
area of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served. 

    Idaho Housing Agency (State).  This agency,
authorized by an act of the legislature, was created to
provide mortgage credit for low and moderate income
housing.  A board of seven commissioners appointed by the
Governor governs the agency.  The agency may receive
grants and gifts, fix charges in connection with its
loans, and issue revenue bonds.

    Idaho State Building Authority (State).  This 
authority is authorized to construct and operate 
facilities to meet the needs of State government.  A
board of commissioners appointed by the Governor governs
the authority.  The authority may collect rents and
charges, and may issue bonds.

    Idaho Turnpike Authority (State).  Special law 
provides for a separate administrative board, appointed
by the Governor, for each separate turnpike project.
This board may establish and collect tolls, receive
grants from the Federal and State governments, and
issue revenue bonds.

    Other examples include:

State
    Fish and game districts
    Forest protective districts
    Idaho Health Facilities Authority
    Idaho Transportation Board
    Idaho Water Resources Board
    Lava Hot Springs Commission
    Nuclear Energy Commission
    Park and Recreation Board
    Reforestation districts
                                   ID - p.  7

County
   *Ambulance service districts
    Burn seeding areas
    County hospital boards
    County irrigation, drainage, and reclamation projects
    County museum boards
   *Extermination districts (agricultural pests)
   *Fair districts
    Herd districts
    Joint powers boards for the operation of emergency
     communications services (county)
    Local improvement districts
   *Mosquito abatement districts
    Noxious weed control districts
    Public health districts
    Public scale districts
    Stumpage districts
    Television translator districts
   *Weather modification districts

Municipal
    Business improvement districts--1980 law
    Business improvement districts--1987 law
    Joint powers boards for the operation of emergency
     communications services (municipal)
    Local improvement districts
    Urban renewal agencies

Private associations
    Water districts established by the State department
of water resources are not counted as governments.  Their
operations resemble those of cooperative associations.

    Idaho laws also provide for various types of local
areas for election purposes and administration of
justice.


                                   IL - p.  1
               ILLINOIS

    Illinois ranks first among the States in number
of local governments, with 6,722 as of January 1992.

COUNTY GOVERNMENTS (102)

    There are no areas in Illinois lacking county
government.  The county governing body in the 84
counties having township governments and a population
of less than 3,000,000 is a county board consisting
of from five to 29 members who may be elected at large
or by districts.  In the 17 counties without township
governments, the county governing body is a three-member
county board elected at large.  Special provisions for
Cook County provide that 10 of the 17 commissioners are
elected from the city of Chicago, and the remainder from
the county area outside Chicago.  Any area having an
elected chief executive officer is a home rule 
government.  At present, only Cook County has a home
rule government.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (2,715)

    The 2,715 subcounty general purpose governments in
Illinois comprise 1,282 municipal (city, town, and
village) governments, and 1,433 township governments.

Municipal Governments (1,282)

    Municipal governments in Illinois are the cities,
villages, and incorporated towns.  There are no
differences of legal powers or status that would affect
their classification for census purposes.  The minimum
population requirement for incorporation as a city is
2,500; for a village, the minimum population requirement
is 200 in counties having less than 150,000 population
and 2,500 in other counties.  Municipalities having a
population of 25,000 or more automatically become home
rule governments; municipalities having a population of
less than 25,000 have the option of selecting home rule
by referendum.  In the 85 counties that have township
governments, municipalities exist within township areas,
except for the city of Chicago.

Township Governments (1,433)

    Township governments exist in 85 of the 102 Illinois
counties.  Within the 85 counties with township 
governments, the only areas lacking township governments
are the city of Chicago and the town of Cicero.
    Although sometimes referred to locally as "towns,"
Illinois townships are not to be confused with 
incorporated towns.  An elected township supervisor is
the chief administrative officer.

PUBLIC SCHOOL SYSTEMS (985)

School District Governments (985)

    The following types of school districts in Illinois                                   IL - p.  2

are counted as governments:

    Chicago School District
    Combined elementary districts
    Combined high school districts
    Common districts
    Community college districts
    Community high school districts
    Community unit districts
    High school districts (same boundaries as
     common districts)
    Nonhigh school districts
    Township high school districts
    Special charter districts

    These districts are governed by elected boards
except for the Chicago School District and the Chicago
Community College District, whose boards are appointed
by the mayor with the approval of the city council, and
the special charter districts, which may have elected
or appointed boards.  All of the districts may levy
local taxes and issue bonds.

Dependent Public School Systems (0)

    Illinois has no dependent public school systems.

Other Educational Activities

    Area vocational centers and special education
cooperatives may be formed by joint agreement between
two or more school districts.  A board consisting of
representatives of each participating school district
governs each entity of these two types.  Participating
school districts share the costs of these entities.
For census purposes, area vocational centers and special
education cooperatives formed by joint agreements are
classified as joint educational service agencies of the
participating school districts, and are not counted as
separate governments for census purposes.  As of January
1992, there were 57 area vocational centers and special
education cooperatives reported in operation.
    Counties are designated "educational service 
regions."  These regions replace the former county boards
of school trustees.  Consolidated regions may be formed
by two or more counties.  A regional superintendent of
schools serves as chief administrative officer of an
educational service region.  Educational service regions
are not counted as governments.
    Cooperative or joint educational programs may be
administered by educational service regions.  In such
cases, they are not counted as separate governments.
    Illinois law also provides for certain local boards
and officials to manage school funds and lands and to
deal with district boundary changes.  For census 
reporting, these are not counted as separate governments.
In counties having fewer than 1,000,000 inhabitants,
these agencies include an elective regional board of
school trustees and elective boards of school township
                                   IL - p.  3

land commissioners.  In counties having between 225,000
and 999,999 inhabitants, the regional board members serve
as the township land commissioners.  In counties having
1,000,000 or more inhabitants (Cook County), school
business is managed by elective boards of school township
trustees, each authorized to appoint a school township
treasurer.
    Emergency financial assistance and financial 
oversight panels may provide emergency State financial
aid and oversight to school districts.  Members of these
panels are appointed by the State Superintendent of
Education.  These panels receive State appropriations,
and are classified for purposes as State agencies.  They
are not counted as separate governments.
    School finance authorities are counted below under
"Special District Governments."

SPECIAL DISTRICT GOVERNMENTS (2,920)

    Illinois statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Airport Authorities

    Authorities to provide and operate airport facilities
are created by the circuit court judge on petition of
voters and after hearing and local referendum.  The
authority governing body is a board of commissioners.
The members representing municipalities of 5,000 or more
population in the area are appointed by the presiding
officer of the municipal governing body.  The members
from other municipalities, unincorporated territory, and
members at large are appointed by the county governing
body.  If an authority is located in more than one 
county, those commissioners not representing a
municipality of 5,000 or more population are appointed
by members of the general assembly from the overlying
legislative districts.  The authority board may levy
taxes, fix rates and fees, and, with approval of the
State department of transportation, issue bonds.
    Similar provisions apply to metropolitan airport
authorities established in counties with a population
between 600,000 and 3,000,000, and contiguous to a
county with a population of 1,000,000 or more.
    Illinois law also authorizes the creation of joint
county-city airport commissions by agreement between
two or more counties or municipalities, and interstate
airport authorities by joint agreement between two or
more local governments in Illinois and any adjoining
State.  Both types of entities have similar provisions
to airport authorities, and are counted as governments
for census purposes.  The Kankakee River Valley Area
Airport Authority was established under a special act
with provisions similar to those for airport authorities.

Bi-State Metropolitan Development District

    This district is counted under "Missouri--Special
District Governments."                                   IL - p.  4

Cemetery Maintenance Districts

    Cemetery maintenance districts are created by the
circuit court judge on petition of the voters, and after
public hearing and referendum.  The governing body is a
board of trustees appointed by county, municipal, or
township officials depending on the area of the district.
If a district is located in more than one county, 
however, the district board is appointed by the members
of the general assembly from the overlying legislative
districts.  The district board of trustees may levy
property taxes and accept donations.

Chain O'Lakes-Fox River Waterway Management Agency

    This agency was established by special act after 
voter approval to maintain a recreational waterway.
An elected 7-member board governs the agency.  The agency
may fix charges for use of its facilities.

Chicago Transit Authority

    This authority, which operates local transit service
within Chicago, was created by special act.  The Chicago
Transit Board, which consists of three members appointed
by the Governor and four members appointed by the mayor
of Chicago, governs the authority.  The authority may
issue bonds, fix rates and fares, and receive funds from
the Regional Transportation Authority.  Although the
budget of the Chicago Transit Authority is subject to
Regional Transportation Authority approval, the Regional
Transportation Authority must follow statutory criteria
in deciding whether to approve the Chicago Transit
Authority budget.

Civic Center Authorities

    These authorities to provide auditorium and 
exposition facilities are established by special acts,
but with similar provisions for each.  Authorizing
legislation for 44 such authorities has been enacted
to date.  A civic center board, appointed by the
governing body of the county, city, village, or township
served, governs each authority.  All civic center
authorities may fix rents and charges, and issue revenue
bonds.  Some, but not all, civic center authorities may
also levy ad valorem taxes and issue general obligation
bonds upon voter approval, according to specific
authorizing legislation for a particular authority.
    Civic center authorities that are governed by a
county, municipal, or township governing body ex officio
are not counted as separate governments.  See 
"Subordinate Agencies and Areas," below.

Conservation Districts

    These districts are established to conserve open
spaces for recreational purposes.  Such districts are
created upon petition of voters to the circuit court
                                   IL - p.  5

of a county under 1,000,000 population with no forest
preserve, or by petition of voters from not more than
five counties, followed by local referendum.  The
district board of trustees is appointed by the 
chairperson of the county governing body of each county
in the district with the consent of the county governing
body.  District boards may collect fees, accept gifts
and grants, levy and annual tax, and issue bonds after
voter approval.

County Historical Museum Districts

    These districts to provide museums and historic
preservation efforts are created by petition of voters
to the circuit court of the most populous county to be
served, after public hearing and referendum.  A board
of five trustees, appointed by the county governing
body, governs each district.  The district may charge
fees for its services, issue bonds, and, after voter
approval, may levy ad valorem taxes.

County Water Commissions--1985 Law

    These commissions were established under former law,
but were reorganized under provisions of 1985 law.  The
commission governing body consists of two representatives
appointed by each participating government.  The
commissions may, after voter approval, certify the amount
of property taxes to be levied for commission purposes,
and may issue bonds.  In the 1987 Census of Governments,
county water commissions were classified as subordinate
agencies of county governments, and were not counted as
separate governments.

Drainage Districts

    In 1955, a new drainage code was enacted, effective
on January 1, 1957, which repealed the Farm Drainage Act
of 1885 and the Levee Act of 1879, and provided that all
drainage districts organized under prior laws would
continue in existence, but operate under the provisions
of the new drainage code.  Illinois law now authorizes
the following types of drainage districts:

    Drainage districts
    Drainage and levee districts
    Mutual drainage districts
    Mutual drainage and levee districts
    Outlet drainage districts

    These districts, to provide drainage and levee
facilities for agricultural, mining, and sanitary
purposes, may be established by the circuit court after
petition of landowners, report of temporary commissioners
appointed by the court, and public hearing or, 
alternatively, after petition, hearing, and referendum.
Such districts are governed by three commissioners who
may be appointed by the circuit court or, upon petition
of landowners, elected.  The districts may levy benefit
assessments and may issue bonds.                                   IL - p.  6

    Drainage subdistricts have no governing body separate
from that of the parent district.  These subdistricts
are not counted as separate governments.

Exposition Authorities and Councils

    Exposition authorities to provide expositions,
convention facilities, stadiums, and exhibitions are
created by petition of park district commissioners to the
secretary of state.  A board of commissioners appointed
by the mayor governs each authority.  The authorities may
fix rentals, fees, and charges, and issue revenue bonds.
    Exposition councils, which perform functions similar
to those of exposition authorities, are created by
resolution of a county or city of a specified population
size range.  A board of commissioners appointed by the
governing body of the creating government governs each
council.  The council may fix rentals, fees, and charges,
issue bonds, and, after voter approval, may levy taxes to
retire general obligation bonds.

Fire Protection Districts

    Districts to provide fire protection and ambulance
services are established by the circuit court on petition
of voters, after a local referendum.  They are governed
by local boards of trustees that may be elected, if
approved by local referendum, or appointed by county,
municipal, or township officials, depending on the area
in the district.  If a district is located in more than
one county, the district board is appointed by each
respective county governing body in proportion to the
population of that county.  District boards may issue
bonds and may levy property taxes.

Hospital Districts

    These districts to provide and operate hospital
facilities in counties under 1,000,000 population are
established by the circuit court judge on petition of
the voters and after local referendum.  The board of
directors of a district located in one county is
appointed by the county governing body or the chief
executive officer in home rule counties.  In districts
located in more than one county, the directors are
appointed by the governing body of each county in
proportion to its relative population in the district.
The districts may issue bonds, levy property taxes,
and fix charges for use of facilities and services.

Housing Authorities

    Housing authorities may be established by the
governing bodies of municipalities having more than
25,000 inhabitants, or by any county.  Housing
authority commissioners are appointed by the presiding
officers of the municipalities or counties, subject
to approval of the State department of commerce and
community affairs.  The authorities may issue bonds
and fix rents, fees, and charges.                                   IL - p.  7

    The Chicago Metropolitan Housing Development
Corporation is classified for census purposes as a
dependent agency of the Chicago Housing Authority.
It is not counted as a separate government.

Interstate Bridge Commissions

    The Illinois-Indiana Bridge Commission was
authorized by interstate compact, subject to
approval by Congress, to build a bridge across the
Wabash River.  Although authorizing legislation for
this commission has never been repealed, it has never
been reported in operation.
    The interstate bridge commissions listed below
are counted under "Missouri--Special District 
Governments:"

    Missouri-Illinois Bridge Commission (across the
     Mississippi)
    Missouri-Illinois Jefferson-Monroe Bridge
     Commission

METRA Commuter Rail Board

    This board, which operates commuter rail service in
the Chicago area, consists of seven members, of whom one
is appointed by DuPage County, two jointly by Kane, Lake,
McHenry, and Will Counties, three by Cook County, and one
by the city of Chicago.  The chairperson is selected by
the other board members from among their own number.  The
board may issue bonds, fix rates and fares, and receive
funds from the Regional Transportation Authority.
Although the budget of the METRA Commuter Rail Board is
subject to Regional Transportation Authority approval,
the Regional Transportation Authority must follow
statutory criteria in deciding whether to approve the
METRA Commuter Rail Board budget.
    The Northeast Illinois Commuter Railroad Corporation,
which operates some of the commuter railroad facilities,
is governed by the METRA Commuter Rail Board.  It is
classified as a subsidiary of the METRA Commuter Rail
Board, and is not counted as a separate government.
    In the 1987 Census of Governments, and in previous
census reporting, the METRA Commuter Rail Board was
classified as part of the Regional Transportation
Authority, and was not counted as a separate government.

Metro East Solid Waste Disposal and Energy Producing
Service

    This service is established by special act
after a joint resolution of the municipalities to be
served.  A board consisting of representatives from each
participating municipality, plus the director of the 
Illinois environmental protection agency ex officio,
governs the service.  The service may fix fees, rates,
rentals, and charges, and may issue revenue bonds. 
                                   IL - p.  8

Metropolitan Exposition, Auditorium, and Office Building
Authorities

    Authorities of this type may be established by
general law in one or more counties with a combined
assessed valuation of $300 million to $5 billion by
resolution of the county governing bodies.  A nine-member
board, appointed by the chairperson of the county board
with the consent of the county board, governs each
authority.  For joint county authorities, board members
are apportioned among participating counties in 
proportion to population.  These authorities may fix
charges and fees and receive payments from a special
State fund into which specified proceeds from horse
racing are paid.  An authority may issue both revenue
and general obligation bonds, but general obligation
bonds secured by authority property tax levies must
be approved by the voters.

    The following authorities were established by
special acts:

    Aurora Metropolitan Exposition, Auditorium, and
     Office Building Authority
    Bloomington Civic Center Authority
    Decatur Metropolitan Exposition, Auditorium, and
     Office Building Authority
    Peoria Civic Center Authority
    Rockford Metropolitan Exposition, Auditorium, and
     Office Building Authority
    Springfield Metropolitan Exposition and Auditorium
     Authority
    Vermillion County Metropolitan Exposition,
     Auditorium, and Office Building Authority (formerly
     Danville Metropolitan Exposition, Auditorium, and
     Office Building Authority)
    Waukegan Metropolitan Exposition and Auditorium
     Authority
    Will County Metropolitan Exposition and Auditorium
     Authority

    Substantially similar provisions apply to these
authorities.  Each is governed by a board that, in most
cases, is appointed by local officials.  However, the
Springfield Metropolitan Exposition and Auditorium
Authority has an elected board.  Financial provisions
for these authorities are similar to those for those
created under general law.

Metropolitan Pier and Exposition Authority

    This authority, formerly the Metropolitan Fair and
Exposition Authority, was established by special act to
provide fair and exposition facilities in Chicago.  It
has 15 members, 6 appointed by the Governor and 7
(including the chairperson) by the mayor of Chicago,
plus these 2 officials in an ex officio capacity.
The authority may borrow money, collect charges for its
facilities, and accept grants.
                                   IL - p.  9

Mosquito Abatement Districts

    These districts are established by the circuit court
judge on petition of the voters and after hearing and
local referendum.  The district board of trustees is
appointed by the county or municipal governing body or
the township board of auditors, depending on the area
in the district.  In home rule counties, the chief
executive is the official that appoints district 
trustees.  The district boards may levy property taxes.

Municipal Power Agencies and Municipal Joint Action
Gas Agencies

    Agencies for the provision of electric power to
two or more municipalities are formed by agreement
between the participating governments.  A board of
directors representing participating governments as
specified in that agreement governs the agency.  The 
agency may fix rates, rents, and charges, issue revenue
bonds, and receive appropriations from participating
governments.  Similar provisions apply to municipal joint
action gas agencies.

Municipal Joint Action Agencies

    Municipal joint action agencies for the provision
of water supply, sewage treatment, and waste collection
and disposal are created by agreement between two or more
participating governments.  A board of directors
representing participating governments as specified in
that agreement governs the agency.  The agency may fix
rates, rents, and charges, receive appropriations from
participating governments, and issue revenue bonds.
Municipal joint action water agencies may also levy ad
valorem taxes and issue general obligation bonds after
voter approval.

Municipal Zoo Authorities

    Authorities to provide zoo facilities are created by
ordinance of one or more municipalities.  A board of nine
members appointed by the mayors of the municipalities
served, in proportion to population, governs each
authority.  The authorities may fix charges, receive
grants and contributions, and issue revenue bonds.

Museum Districts

    Districts to provide museum facilities are created
by petition to the county board, after public hearing and
referendum.  A board of commissioners, appointed by the
county board, governs each district.  The districts may
levy ad valorem taxes, fix rates and charges, and, after
voter approval, may issue bonds.
    Districts governed by a city governing body in an ex
officio capacity are not counted as separate governments.
See "Subordinate Agencies and Areas," below.
                                   IL - p. 10

PACE Suburban Bus Board

    This board, which operates suburban bus service in
the Chicago area, consists of 12 members, of whom 6 are
appointed by Cook County, 1 each by DuPage, Kane, Lake,
McHenry, and Will Counties, and 1 (the chairperson) is
selected by the other 11.  The board may issue bonds,
fix rates and fares, and receive funds from the Regional
Transportation Authority.  Although the budget of the
PACE Suburban Bus Board is subject to Regional
Transportation Authority approval, the Regional
Transportation Authority must follow statutory criteria
in deciding whether to approve the PACE Suburban Bus
Board budget.
    In the 1987 Census of Governments, and in previous
census reporting, the PACE Suburban Bus Board was
classified as part of the Regional Transportation
Authority, and was not counted as a separate government.

Park Districts

    Under present Illinois general law, only general park
districts may be created.  However, the statutes allow
township park districts and pleasure driveway and park
districts, established under earlier laws, to continue
in existence.  A park district is established by the
circuit court judge on petition of voters, after local
referendum.  An elected board of trustees or 
commissioners governs each district.  Park districts may
issue bonds and levy property taxes.
    The Chicago Park District was created by a law
applying only to cities of over 500,000 population.
A board of seven commissioners appointed by the mayor
with the approval of the city council governs the 
district.  The district may levy property taxes and
issue bonds.

Port and Regional Port Districts

    The following districts have been established by
special acts:

    Havana Regional Port District
    Illinois International Port District
    Illinois Valley Regional Port Districts
    Jackson-Union Counties Regional Port District
    Joliet Regional Port District
    Kaskaskia Regional Port District
    Mt. Carmel Regional Port District
    Seneca Regional Port District
    Shawneetown Regional Port District
    Southwest Regional Port District
    Tri-City Regional Port District
    Waukegan Port District
    White County Port District
                                   IL - p. 11

    Similar provisions apply to each of these districts.
Their board members are selected by the Governor and/or
by local officials, according to the provisions in the
authorizing legislation for each specific district.
All of these districts may issue bonds upon voter
approval, collect rates and fees, and accept grants from
the Federal Government and other sources.  All except the
Illinois International Port District may levy taxes,
after referendum.  Most of these districts maintain and
operate airports, aquariums, museums, and planetariums,
as well as port and terminal facilities.  The Mt. Carmel,
Seneca, and White County districts were not reported in
operation as of January 1992.

Public Building Commissions

    Public building commissions may be established by
resolution of one or more governments in a particular
county to finance the construction of public buildings.
The governing body consists of a board of five or more
commissioners appointed by the presiding officers of
the participating governments.  Public building
commissions may collect rentals or other charges, and
may issue revenue bonds.

Public Library Districts

    These districts are established by the circuit court
judge on petition of voters and after hearing and local
referendum.  The initial board of trustees that 
administers each district is appointed by the county
governing body or, in home rule counties, by the county
executive.  In districts located in more than one county,
the initial board is appointed by members of the general
assembly from the overlying legislative districts.  A
referendum determines whether subsequent boards will be
appointed or elected.  Library district boards may levy
taxes and issue bonds with the approval of the voters.

Quad Cities Interstate Metropolitan Authority

    This authority was authorized by special acts, 
but its creation is subject to voter approval.  A board
consisting of representatives from Rock Island County,
Illinois and Scott County, Iowa governs the authority.
The authority may fix fees and charges, and may issue
revenue bonds.  It was not reported in operation as of
January 1992.
                                   IL - p. 12

Regional Transportation Authority

    This authority was formed by act of the general
assembly to coordinate bus and rail transit service in
the Chicago metropolitan area, primarily through making
grants to, and purchasing service from, existing public
and private transit systems.  The authority governing
body is a board of 13 directors, with four members
appointed by the mayor of Chicago, four appointed by the
Cook County governing body, one appointed by the
chairperson of the DuPage County governing body, two
selected by majority vote of the chairpersons of Kane,
Lake, McHenry, and Will Counties, and the chairperson
of the Chicago Transit Authority ex officio.  The
13th member, the board chairperson, is selected by the
other 12 members.  The authority receives revenue
from fares, State taxes, Federal and State grants, and
a locally-imposed retail occupation and use tax.  The
authority may issue bonds.
    The following service boards are counted as separate
governments, because they may set their own fares, and
because the Regional Transportation Authority must follow
statutory guidelines in determining whether to approve
their budgets:

    Chicago Transit Authority
    METRA Commuter Rail Board (listed in the 1987 Census
     of Governments as the Commuter Rail Division of
     Regional Transportation Authority)
    PACE Suburban Bus Board (listed in the 1987 Census
     of Governments as the Suburban Bus Division of
     Regional Transportation Authority)

    In the 1987 Census of Governments, and in earlier
census reporting, METRA Commuter Rail Board and the PACE
Suburban Bus Board were classified as subsidiaries of
Regional Transportation Authority, and were not counted
as separate governments.

Rescue Squad Districts

    Districts to provide rescue services may be 
established by petition to the circuit court, after
voter approval.  A board of five trustees governs each
district; its members are appointed by the municipal,
township, or county governing body, depending on the
area in the district.  If the district includes area
in two or more counties, board members are selected
by each county in proportion to population.  The
districts may levy ad valorem taxes.
                                   IL - p. 13

River Conservancy Districts

    Districts to prevent stream pollution, conserve and
protect water supplies, and promote public health are
established by the circuit court judge on petition of
the voters and after referendum.  A board of trustees
governs each district; the trustees are appointed by
county, municipal, or township officials, depending on
the area within the district.  If the district includes
area in two or more counties, the board is appointed at
large by a majority vote of the presiding officers of
the county boards of the counties served.  The districts
may levy ad valorem taxes and issue bonds.

Sanitary Districts

    Illinois general laws authorize the following
types of sanitary districts:

    Sanitary districts--1907 law
    Sanitary districts for sewerage--1917 law
    Sanitary districts for drainage and sewage disposal
     --1936 law

    Sanitary districts under the 1907 law, which provide
sewerage and sanitary drainage facilities within the
area of two counties, may be established by the circuit
court judge on petition of voters and after hearing and
local referendum.  A five-member district board of 
trustees is elected from subdistricts or at large.
There were no districts of this type reported in
operation as of January 1992.
    Sanitary districts for sewerage under the 1917 law
may be established by the circuit court judge on petition
of voters and after hearing and local referendum.  A
board of trustees is appointed by the presiding officer
of the county governing body or, in home rule counties,
by the chief executive officer.  If the district is
located in more than one county, trustees are appointed 
by members of the general assembly from the overlying
legislative districts.  The board may levy ad valorem
taxes and special assessments, impose charges, and
issue bonds with voter approval.  Districts organized
under this law may also provide and maintain a waterworks
upon voter approval.
    Sanitary districts for drainage and sewage disposal
under the 1936 law may be formed in contiguous areas of
single counties outside the boundaries of any 
municipality.  The districts are established by the
circuit court on petition of resident voters and after
hearing and local referendum.  Each district is governed
by a three-member board of trustees appointed by the
presiding officer of the county governing body or elected
upon voter approval.  The board may levy ad valorem taxes
and special assessments, impose charges, and issue bonds.
                                   IL - p. 14

    In addition to districts formed under the above
laws, the Metropolitan Water Reclamation District of
Greater Chicago (formerly the Metropolitan Sanitary
District of Greater Chicago), the North Shore Sanitary
District, and the Metro-East Sanitary District were
created by special acts.  These districts have elected
or appointed boards with financing powers similar to
the general law districts above.

School Finance Authority

    This authority was created by 1980 legislation to
assist in financing the operations of the Chicago Board
of Education.  The governing body consists of two
directors appointed by the Governor, two appointed by
the mayor of Chicago, and one appointed jointly by the
Governor and the mayor of Chicago.  The authority may
issue bonds, but must rely on city ordinances to levy
property taxes.

Soil and Water Conservation Districts

    Soil and water conservation districts may be
established by the State department of agriculture on
petition of residents of the area and after a hearing
and local referendum.  A board of five directors, elected
from among landowners in the district, governs each
district.  The district may levy compulsory charges
against landowners for work performed.  In addition,
subdistricts may be established in watershed areas of a
soil and water conservation district and a property tax
levy made for operations.  These subdistricts are not
counted as separate governments.

Solid Waste Disposal Districts

    These districts are authorized by general law to
provide and maintain solid waste disposal facilities
in a single county of less than 3,000,000 population,
or in a group of not more than five adjoining counties,
each under 3,000,000 population.  They are established
after hearing and local referendum, on petition of
voters to the circuit court.  In the case of multicounty
districts, formation must be approved by the Illinois
Environmental Protection Agency.  A five-member board
of trustees, appointed by the presiding officers of the
governing bodies of counties served by the district,
administers each district.  The district board may levy
taxes, charge fees, accept grants and aid, and issue
bonds.  General obligation bonds must be approved by
the voters.
                                   IL - p. 15

Street Lighting Districts

    Districts to provide street lighting are established
by the circuit court judge on petition of resident voters
after hearing and local referendum.  A three-member board
of trustees is appointed by the county governing body
or, in home rule counties, by the chief executive.  If
the district is located in more than one county, the
district board members are appointed by each respective
county governing body in proportion to its respective
population.  The district board of trustees may levy
taxes and issue bonds with the approval of the voters.

Surface Water Protection Districts

    Districts to provide flood control facilities may be
established by the circuit court on petition of resident
voters, after public hearing and local referendum.  A
five-member district board of trustees is appointed by
the county governing body or, in home rule counties, by
the chief executive.  In districts located in more than
one county, the district board is appointed by each
respective county governing body in proportion to
population.  The districts may levy taxes and issue
bonds after voter approval.

Transit Districts

    Under general law, mass transit districts may be
created to operate, maintain, or subsidize transit
service by ordinance or resolution of one or more
municipalities, counties, or any combination thereof.
A board of trustees governs each district.  If the
district consists of a single municipality or county,
the muicipal governing body or county board appoints
three members; if the district consists of one or more
municipalities or counties, or combinations of both, the
municipal governing bodies or county boards appoint
one trustee for every 100,000 inhabitants or fraction
thereof.  In addition, a 1975 law permits the creation
of mass transit districts upon petition to the circuit
court by residents of a unit area of contiguous land
without regard to political boundaries, and after
referendum.  The trustees of such districts are appointed
by the county governing body or, in home rule counties,
by the chief executive.  Under both laws, districts may
issue revenue bonds, fix rates for service, accept 
grants, and levy property taxes with voter approval.
Similar provisions apply to the Metro East Mass Transit
District in the East St. Louis area, which was 
established by special act.  The Metro East Mass Transit
District may also levy sales taxes.
                                   IL - p. 16

Transportation Service Associations

    These associations to provide and subsidize railroad
passenger service are established by joint resolution of
two or more local governments or public universities.
The agreement creating the association specifies the
method of selecting the association directors. 
Participating governments share in the costs pursuant to
the terms of the agreement.

Tuberculosis Sanitarium Districts

    These districts, which must lie wholly within a
single county, may be established by the circuit court
judge on petition of voters and after hearing and local
referendum.  Such a district may provide and maintain a
sanitarium for the treatment of tuberculosis and other
diseases.  A board of directors is appointed by the
county governing body or, in home rule counties, by the
chief executive officer.  These boards may levy taxes
and issue bonds.  Bond issues for other than the
acquisition of land require voter approval.  Similar
provisions apply for joint county tuberculosis sanitarium
districts, except that their governing bodies are 
elected.

Water Supply Districts

    Illinois general laws authorize the following types
of water supply districts:

    Public water districts
    Water authorities
    Water service districts

    Public water districts to provide water supply
and sewerage services are created by the circuit court
on petition of the voters and after hearing and local
referendum.  A seven-member board of trustees is 
appointed by county, municipal, or township officials,
depending on the area within the district.  These
districts may fix water rates and rentals, issue revenue
bonds, and levy a property tax after voter approval.
    Water authorities to provide water supply services
are created by the circuit court on petition of the
voters and after hearing and local referendum.  A board
of trustees governs each district; its members are
appointed by county, municipal, or township officials,
depending on the area within the district.  The trustees
may, after referendum, be elected rather than appointed.
These authorities may levy ad valorem taxes, fix water
rates, and issue bonds.
                                   IL - p. 17

    Water service districts to provide water supply are
created by petition of voters to the circuit court judge
in any area outside the corporate boundaries of a
municipality after hearing and referendum.  A 
three-member district board of trustees is appointed by
the county governing body or, in home rule counties, by
the chief executive.  The district board may levy taxes,
impose charges for water service, and issue bonds after
voter approval.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Illinois that have certain characteristics of 
governmental units but are classified in census 
statistics as subordinate agencies of the State or local
governments and are not counted as governments.  Legal
provisions for some of the larger of these are discussed
below (See "Public School Systems," above, regarding
educational agencies of this nature).
    Among the subordinate agencies and areas listed 
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Capital Development Board (State).  This board was
established by act of the general assembly to build or
otherwise provide capital improvements for school 
districts and various State facilities.  The board
consists of seven members appointed by the Governor with
the consent of the senate.  The board may direct
disbursements of State funds for capital projects and
make grants to school districts for planning, 
construction, and debt service under the direction of
the State board of education.

    Forest preserve districts (county, municipal, and
other).  Under general law, districts to preserve
forests for recreational use and for control of
floodwaters may be established by the circuit judge
on petition of resident voters and after public hearing
and local referendum.  If such a district is coterminous
with a county, municipality, or sanitary district, the
governing body of that government acts as governing body
of the forest preserve district; when not coterminous,
a five-member district board of commissioners is
appointed by the county governing body.  In Cook County,
the Cook County Board of Commissioners governs the Cook
County Forest Preserve District.  The districts may
receive the proceeds of taxes levied by the parent
county or municipal government, and may issue bonds
with voter approval.                                   IL - p. 18

    Illinois Educational Facilities Authority (State).
This authority was established by act of the general
assembly to finance the construction of facilities for
institutions of higher education.  A board of seven
members appointed by the Governor governs the authority.
The authority may fix rates, rents, fees, and charges,
receive grants and contributions, and issue revenue
bonds.  This authority also assumed the functions
of the former Illinois Independent Higher Education
Loan Authority in 1988.

    Illinois Health Facilities Authority (State).  This
authority was established by act of the general assembly
to finance the construction of health and hospital
facilities.  A board of seven members appointed by the
Governor governs the authority.  The authority may charge
rates, rents, fees, and charges, make mortgage loans to
health institutions, and issue revenue bonds.

    Illinois Housing Development Authority (State).  This
authority, established by act of the general assembly,
may make mortgage loans to provide housing for persons
of low to moderate income.  A board of nine members,
appointed by the Governor with the consent of the senate,
governs the authority.  The authority may fix fees and
charges, receive grants, and issue revenue bonds.

    Illinois Sports Facilities Authority (State).  This
authority was created to finance the construction of
stadiums in the Chicago area.  A seven-member board
governs the authority, with the chair and three other
members appointed by the Governor with the approval of
the mayor of Chicago; the mayor of Chicago also appoints
three other members directly.  The authority may fix 
rates, rents, fees, and charges, impose a hotel occupancy
tax, and issue revenue bonds.

    Illinois State Toll Highway Authority (State).  This
authority was established by act of the general assembly
to build, operate, and maintain State toll highways.
The authority governing board consists of the Governor
and the secretary of the State department of 
transportation, ex officio, plus nine members appointed
by the Governor with the consent of the senate.  The
authority may collect tolls and issue revenue bonds.

    Illinois Student Assistance Commission (State)--This
commission, formerly the State scholarship commission,
was created by act of the general assembly to finance
scholarships, grants, and loans to students.  The
commission consists of nine members appointed by the
Governor with the consent of the senate.  The commission
may receive grants, appropriations, and contributions,
purchase loans, receive interest on loans, and issue
revenue bonds.
                                   IL - p. 19

    Land clearance commissions (county and municipal)
--The governing body of a county or of a city of 25,000
population or more may establish such a commission by
resolution.  The presiding officer of the municipality
or county appoints a board of commissioners to administer
the affairs of the agency.  The commission may issue
revenue bonds and accept contributions, grants, and
other financial assistance from the Federal Government.
Municipalities within the area of operation may issue
general obligation bonds for redevelopment purposes upon
approval of the voters and provide for a direct annual
tax to pay the debt.  Municipalities may also make
appropriations and payments to the commissions and match
State payments.

    Road districts (county)--Each of the 17 Illinois
counties without organized township governments is
divided by the county board of commissioners into road
districts or is designated as a county unit road 
district.  In counties divided into road districts, a
highway commissioner is elected for each district.  The
commissioner certifies annually to the county board for
approval the amount to be raised for road and bridge
purposes in the district.  The district may issue
bonds with the approval of the voters.  In counties with
county unit road districts, the district is administered
by the county superintendent of highways under the
direction of the county board.  The county board may
levy taxes for road and bridge purposes in such counties
and may, with voter approval, issue bonds.


    Other examples include:

State
    Medical Center Commission (formerly Chicago
     Medical Center Commission)
    East St. Louis Development Authority
    Forest fire protection districts
    Financial advisory authorities
    Illinois Asbestos Abatement Authority
    Illinois Community Development Finance Corporation
    Illinois Development Finance Authority
    Illinois Environmental Protection Agency
    Illinois Export Development Authority
    Illinois Farm Development Authority
    Illinois Grain Insurance Corporation
    Illinois Manufacturing Technology Alliance
    Illinois Mortgage Insurance Agency
    Illinois Rural Bond Bank
    Mine inspection districts
    Prairie State 2000 Authority
    Quad Cities Regional Economic Development Authority
    Registration districts (vital statistics)
    Southwestern Illinois Development Authority
    Tri-County River Valley Development Authority
    University of Illinois Foundation
    Upper Illinois River Valley Development Authority
    Will-Kankakee Regional Development Authority
                                   IL - p. 20

County
    County health districts
    Local economic development commissions (county)
    Mental health commissions (county)
    Regional juvenile detention authorities
    Special service areas

Municipal
    Economic development areas for tax increment
     financing
    Industrial development commissions
    Joint water commissions
    Local economic development commissions (municipal)
    Local transit commissions
    Mental health commissions (municipal)
    Railroad terminal authorities
    Special service areas
    Water districts--1899 law (serving two or more
     municipalities)

Township
    Civic center authorities with ex officio boards
     (special acts)
    Mental health commissions (township)
    Mosquito abatement districts--1988 law
    Multi-township assessing districts
    Special fire districts--1982 law
    Special police districts--1982 and 1983 laws
    Special refuse collection and disposal districts
    Township health districts

    Illinois laws also provide for various types of
local areas for election purposes and administration
of justice.


                                   IN - p.  1
               INDIANA

    Indiana ranks 11th. among the States in number
of local governments, with 2,898 as of January 1992.

COUNTY GOVERNMENTS (91)

    The entire area of the State is encompassed by
county government except for the former county of
Marion.  Effective January 1, 1970, Marion County
and the City of Indianapolis were consolidated to
operate as one government, designated the City of
Indianapolis.  Indianapolis is counted for census
purposes as a municipal government rather than as
a county government.  In Indiana counties with
organized county government, the governing body
is called the board of commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1,574)

    The 1,574 subcounty general purpose governments in
Indiana comprise the 566 municipal (city and town)
governments, and the 1,008 township governments.

Municipal Governments (566)

    Municipal governments in Indiana are designated
cities and towns.  Cities are further divided into
three classes as follows:

    First class--250,000 inhabitants or more
    Second class--35,000 to 249,999 inhabitants
    Third class--fewer than 35,000 inhabitants

    Legislation adopted in 1981 eliminated the former
fourth and fifth size classes.  Other municipalities
of any population are called towns.  Conversion from
town to city status, or from city to town status,
however, is not automatic.  Provision is made for
made for towns with a population of 1,500 or more to
become cities on petition of voters and after referendum.
Cities, conversely, may become towns upon petition of
two thirds of the taxpayers to the circuit court.  All
cities and towns exist within township areas.

Township Governments (1,008)

    The entire area of the State is encompassed by
township governments.  Some township governments in
Indiana serve in a dual capacity as "civil" and "school"
townships.  Although identical in area and governed by
the same elected trustee, individual townships operate
in each capacity as a distinct entity.  The civil
townships are counted as township governments for census
purposes; the school townships are counted under "Public
School Systems," below.

PUBLIC SCHOOL SYSTEMS (294)

                                   IN - p.  2

School District Governments (294)

    The following types of school districts in Indiana
are counted as separate governments for census purposes:

    School townships
    School cities and towns
    County school corporations--1949 law
    County school corporations--1969 law
    Metropolitan school districts
    Community school corporations
    United school corporations

    Each school township is governed by one elected
township trustee.
    In most instances, school cities and towns are
governed by boards of trustees that are either elected
by the governing body of the municipality served or
appointed by its mayor; however, the school cities of
Hammond and Indianapolis have popularly elected school
boards.
    County school corporations under the 1949 law are 
consolidations of all school townships in a county.
They are governed by a county board of education that
is either appointed, composed of the township trustees
of the county, or popularly elected.
    County school corporations under the 1969 law are
consolidations of all school systems in a county.
They are governed by an elected board of education.
    Metropolitan school districts are mergers of two or
more school townships and/or school cities and towns,
or a single township having an average daily attendance
of 600 or more.  They are governed by elected boards of
education.
    Community school corporations are authorized by a
1959 reorganization act.  They may comprise any
combination of school systems listed above.  A board
of trustees, either elected or appointed, as determined
by the county reorganization committee, governs each
corporation of this type.
    United school corporations are community school
corporations comprising territory in two or more
adjacent counties.
    All types of public school systems in Indiana listed
above may levy school taxes and borrow money.

Dependent Public School Systems (0)

    Indiana has no dependent public school systems.

Other Educational Activities

    Vocational and special education schools may be
established by two or more school corporations, and
are classified as joint educational service agencies
of the sponsoring school corporations.  They are not
counted as separate governments.  There were 11 such
schools in operation as of January 1992.  In addition,
a single school corporation may establish a special
education school.                                   IN - p.  3

    The educational service centers in Indiana provide
special educational services.  Initially, these
centers were established by the State department of
education; they are now joint educational service 
agencies of the sponsoring school districts, and are not
counted as separate governments.
    Indiana law also authorizes interlocal agreements
between school districts.  These agreements provide for
exercise of powers by one or more school districts on
behalf of other parties to the agreement, or jointly by
the participating entities.  Agencies created by such
interlocal agreements between school districts are
classified as joint educational service agencies of the
sponsoring school districts, and are not counted as
separate governments.
    Indiana law further authorizes joint programs of
school districts.  These programs are established by
agreements between the sponsoring school districts.
They are classified for census purposes as joint 
educational service agencies of the sponsoring school
districts, and are not counted as separate governments.
    Special education cooperatives may also be created
by two or more school corporations.  These cooperatives
may be managed either by one of the participating school
corporations, or by a board of managers consisting of
the president or trustee of the governing body of each
participating school corporation.  These special
education cooperatives are classified for census purposes
as joint educational service agencies of the sponsoring
school districts, and are not counted as separate
governments.  There were 8 special education
cooperatives in operation as of January 1992.
    Indiana laws authorize the school townships, school
cities, and school towns to establish and maintain public
libraries.  All libraries operated under such laws are
classified in census statistics as dependent agencies of
the parent school districts and are not counted as
separate governments.
    As to school building corporations in Indiana, see
"Special District Governments," below.

SPECIAL DISTRICT GOVERNMENTS (939)

    Indiana statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

                                   IN - p.  4

Area Park Districts

    An area park district may be established under
general law by two or more counties for the purpose of
establishing, owning, maintaining, and controlling one
or more public parks for the use and benefit of the
residents of those counties.  The governing board
consists of members appointed by each participating
county with representation in proportion to population.
The area park districts may levy ad valorem taxes.

City-County Building Authorities

    Authorities to finance public buildings, hospitals,
parking, public markets, or correctional facilities may
be established by resolution of the common council of a
city constituting the county seat, the county 
commissioners, or the county council after petition of
these governing bodies to the county auditor and a public
hearing.  Each such authority is governed by a board of
directors appointed by a majority vote of the building
authority trustees who, in turn, are appointed by the
mayor and the common council, the county commissioners,
and the county council.  The authority board of directors
may issue revenue bonds and collect rentals for the lease
of properties constructed for use by the sponsoring
governments.

Conservancy Districts

    Conservancy districts may be formed for any or all
of the following purposes:  flood control, reclamation,
irrigation, water supply, sewage disposal, regulation
of water courses, and provision of parks and recreational
facilities.  These districts may be established by 
petition, to the circuit court by freeholders, or by a
municipality, after public hearing.  A board of 
directors, elected by the freeholders at the annual
district meeting, governs each district.  These boards
may charge rates and fees, levy ad valorem taxes, and
issue revenue bonds.

County Toll Road Authorities

    Authorities to acquire, construct, finance, and
operate toll roads are established by resolution of one
or more counties and municipalities that are county
seats, after a public hearing.  A board of five trustees
selected by city and county officials governs the 
authority.  The authority may fix fees, tolls, and
charges, and may issue revenue bonds.
    In Marion County, construction and financing of
toll roads by authorities organized under this law
requires approval by the City of Indianapolis.  Thus,
authorities of this type in Marion County are not
counted as separate governments.  See "Subordinate
Agencies and Areas," below.

                                   IN - p.  5

Drainage Districts

    Drainage districts may be organized by the circuit
court on petition of residents in the area, after a
public hearing.  A board of commissioners, appointed by
the judge of the circuit court, governs each district.
The boards may levy special assessments.

Hospital Bonding Authorities

    These authorities are created by resolution of the
board of county commissioners of any county in which
one or more private non-profit hospitals is located,
or by the common council of any second- or third-class
city or town in which one or more such hospitals is
located, following a written request by the hospital
governing board.  A board of five directors, appointed by
the board of county commissioners or by the city or town
executive, governs each authority.  The authorities may
set rates; collect rents, fees, and charges; accept
grants; and issue revenue bonds.

Housing Authorities

    Housing authorities may be established by a city,
town, or county by resolution of its governing body.
The mayors of cities or the governing bodies of towns
or counties appoint the housing authority commissioners.
The authorities may issue revenue bonds, fix and collect
rents, and accept grants and borrow money from the 
Federal Government.

Illinois-Indiana Bridge Commission

    This commission is described under "Illinois--Special
District Governments."

Interstate Airport Authorities

    Authorities to provide airports may be established
by joint agreement between two or more governments in
Indiana and any adjoining State.  A board consisting
of representatives of participating governments, as
spelled out in the agreement creating the authority,
governs each authority.  The authority may impose fees
for its facilities and services, may receive 
appropriations from participating governments on a pro
rata basis, and may issue revenue bonds.

Joint Electric Power Agencies

    Joint electric power agencies may be created by two
or more municipalities, by resolution of their respective
governing bodies, to provide electric power.  A board
consisting of one commissioner appointed by the governing
body of each participating municipality governs the
agency.  The agency may receive gifts, grants, and
donations of property and money; may fix, charge, and
collect rents, rates, fees, and charges; and may issue
                                   IN - p.  6

revenue bonds.  The Indiana Municipal Power Agency was
established under this law.
    Electric power agencies serving only one municipality
are classified as dependent agencies of the municipality
they serve, and are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Joint Park Districts

    Joint park districts may be created by two or more
neighboring cities or towns by ordinance.  The park
boards of the cities and towns uniting constitute a joint
park board.  The joint park board determines the amount
of money that each participating government must
appropriate for the support of the district.

Library Districts

    Under 1983 legislation, which supersedes former
Indiana law governing library districts, the following
types of library districts are authorized:

    Class one library districts (all districts
    established after March 13, 1947; districts
    established prior to that date may convert to class
    one districts upon resolution of the district board)

    Class two library districts (districts established
    prior to March 14, 1947 that have not converted to
    class one districts)

    Class one library districts may be established in
municipalities or counties, or combinations thereof, with
a population of 10,000 or more, that do not already have
a library district, upon resolution of, or petition to,
the governing bodies of the cities or counties to be
served.  A library board of seven members appointed by,
and representing, the governing bodies of the counties,
municipalities, townships, or school districts served,
governs each district.  The district may levy ad valorem
taxes and issue bonds.
    Class two library districts were established under a
former 1901 law in cities or towns, under a former 1881
law in cities or counties, or under a former 1899 law in
townships.  Provisions concerning the library board in
such districts are similar to those governing class one
districts.  County, municipal, or township libraries
served by class two library districts may levy ad valorem
taxes for library purposes.

Library Services Authorities

    Authorities to provide library services to 
participating public and private libraries are created
by joint agreement between two or more libraries.  A
board of directors composed of one to four
representatives of each participating library governs
each authority.  The authority may prorate the amount to
be contributed by each participating library.  In the                                   IN - p.  7

1987 Census of Governments, these authorities were
classified as dependent agencies of municipal
governments, and were not counted as separate
governments.

Multiple County Infrastructure Authorities

    Authorities to assist development of sewerage works,
waterworks, thoroughfares, flood control, ports, or any
combination thereof, may be established by ordinance of
each participating county.  A board of directors 
consisting of two representatives of each participating
county (one appointed by the county chief executive and
one by the county fiscal body), plus the executive
director of the authority, governs the authority.  The
authority may fix fees, rates, and charges, and may issue
revenue bonds.

Multiple County Juvenile Facility Authorities

    Authorities to acquire, construct, operate, and
maintain juvenile welfare and confinement facilities
are established by ordinance of two or more counties
after intergovernmental agreement.  A board of directors
consisting of three representatives from each participating
county (the county executive or designee, a juvenile or
circuit court judge, and a member of the county governing
body) governs each authority.  The authority may receive
contributions from participating counties pursuant to
a formula established in the intergovernmental agreement
creating the authority.

Northern Indiana Commuter Transportation District

    This district to provide financial assistance and
lease equipment to commuter railroads in Lake, La Porte,
Porter, and St. Joseph Counties was formed by general law
with special application, upon ordinance of counties
served.  A board of commissioners consisting of one
commissioner appointed by the governing body of each
county served, one member of the governing body of each
county served, and one commissioner appointed by the
Governor, governs the district.  The district may receive
local, State, and Federal aid, fix rates, fees, and tolls
for use of its facilities, and may issue revenue bonds.

Regional Transportation Authorities--1981 Law

    Regional transportation authorities may be 
established by resolution of the county governing body to
provide public transit services.  Other counties may
join.  The governing body consists of two members
appointed by the county commissioners of each
participating county and one member appointed by each
participating municipality.  The authorities may accept
grants and gifts; charge fares, rents, and other service
charges; and may issue revenue bonds.  No regional
transportation authorities were reported in operation as
of January 1992.
                                   IN - p.  8

Regional Water, Sewage, and Solid Waste Districts

    These districts are established by the Indiana Stream
Pollution Control Board upon petition of one or more
governments within the territory of the proposed 
district, or of the State department of natural 
resources, and after public hearing.  The board may
consist of three, five, seven, or nine trustees who are
appointed by local officials or are popularly elected.
The trustees may fix rates and charges for services, and 
may issue revenue bonds.

School Building Corporations--1947 and 1957 Laws

    A school building corporation may be established
under the corporation laws of Indiana to provide school
buildings under lease-purchase arrangements, upon 
petitions of school patrons and determination of such
building needs by the lessee school district.  A board,
selected by the shareholders of the corporation, governs
each school building corporation.  The building
corporation may issue revenue bonds to finance facilities
in accordance with a plan approved by the lessee and by
various State agencies.

Soil and Water Conservation Districts

    Soil and water conservation districts may be 
organized by the State soil and water conservation
committee on petition of the landowners after a public
hearing and local referendum.  A board of supervisors,
consisting of two members appointed by the State soil
and water conservation committee and three elected
members, governs each district.  These districts may
accept voluntary contributions from any source, and may
require contributions from benefited landowners.

Solid Waste Management Districts

    Authorities to provide solid waste management
facilities are established by ordinance of one or more
counties.  A board of directors appointed by the
executives and the governing bodies of participating
cities and counties governs each district.  The district
may charge fees, levy ad valorem taxes and special
assessments, and issue bonds.  In Marion County, 
districts of this type are governed by the Indianapolis
board of public works ex officio, and are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

The Falls of the Ohio Interstate Park Commission

    This interstate commission is described under
"Kentucky--Special District Governments."  It was not
reported in operation as of January 1992.
                                   IN - p.  9

Utilities Districts in Cities of Over 300,000 Population
(Indianapolis)

    The Indianapolis Utilities District was established
by general law, and operates the gas and coke utility
in Indianapolis.  The governing board of directors is
appointed by the district board of trustees, which is
in turn appointed by the mayor.  The district directors
may fix rates for utility charges and may issue revenue
bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Indiana that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as separate governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).

    Indianapolis Bond Bank (municipal).  This agency to
market bonds issued by local governments in Marion County
was created by 1985 legislation.  A board of directors,
appointed by the mayor of Indianapolis, governs the bank.
The bank may fix fees and charges, and may issue revenue
bonds.  In case the bank is dissolved, its assets revert
to the City of Indianapolis.  In the 1987 Census of
Governments, this bank was counted as a special district
government.

    Indiana Transportation Finance Authority (State).
This authority, formerly the Indiana Toll Finance 
Authority, consists of the chairperson of the 
transportation coordination commission, the director of
the department of highways, the State budget director,
the State treasurer, plus five members appointed by
the Governor.  The commission may charge rates and tolls
and may issue revenue bonds.  In addition to operating
toll roads and bridges, this authority may now operate
airports.

    Redevelopment commissions (municipal).  Indiana law
permits cities and towns to establish redevelopment
commissions by ordinance.  The presiding officer of the
municipal governing body appoints a board of trustees
which, in turn, appoints the commissioners to administer
the agency.  The commissioners may levy a special tax
and issue general obligation bonds for redevelopment
purposes.  The budget and the tax levies of any such
commission, however, are subject to review and 
modification by the officials of the sponsoring
municipality.  In Indianapolis, the Metropolitan 
Development Commission is responsible for redevelopment
activities.

                                   IN - p. 10

    State Housing Finance Authority (State).  This
authority, authorized by act of the legislature, was
created to provide mortgage credit for low and moderate
income housing.  The authority is governed by a seven-
member board, including four members appointed by the
Governor, plus the director of the department of
financial institutions, the director of the department of
commerce, and the treasurer of State, who serve in an ex
officio capacity.  The authority may receive gifts,
loans, and appropriations, fix charges in connection with
its loans, and issue revenue bonds.

    Other examples include:

State
    Board for Depositories
    Indiana Agricultural Development Corporation
    Indiana Baccalaureate Education System Trust
    Indiana Bond Bank
    Indiana Development Finance Authority (formerly
     Indiana Economic Development Commission)
    Indiana Educational Facilities Authority
    Indiana Health Facilities Financing Authority
     formerly Indiana Hospital Equipment Financing
     Authority)
    Indiana Natural Resources Foundation
    Indiana Political Subdivision Risk Management
     Commission
    Indiana Port Commission
    Indiana Recycling and Energy Development Board
     (formerly Indiana Energy Development Board)
    Indiana Secondary Market for Education Loans
    Indiana White River Park Development Commission
    Intelnet Commission (State telecommunications
     network)
    Kankakee River Basin Commission (formerly Little
     Calumet River Basin Commission)
    Law Enforcement Academy Building Commission
    Little Calumet River Basin Development Commission
    Lake Michigan Marina Development Commission
    Maumee River Basin Commission
    Recreational Development Commission
    River commissions
    River Marina Development Commission (in
     Evansville area)
    St. Joseph River Basin Commission
    State Office Building Commission

County
    Airport authorities (county)
    City and county capital improvement board of
     managers--1982 law
    County cemetery commissions
    County convention and visitors commissions (in
     various counties)
    County drainage boards
    County hospital (building) authorities
                                   IN - p. 11

    County jail building corporations
    County port authorities
    County war memorials
    Economic development commissions (county)
    Economic development districts (county)
    Fire protection districts
    Flood plain commissions
    Local boards of aviation commissioners (county)
    Public communications systems and computer facilities
     districts (county)
    Regional planning commissions (county)
    Special improvement districts--1987 law (county)

Municipal
    Airport authorities (municipal)
    Automated transit districts--1976 law
    City war memorials
    Civic center building authorities in second class
     cities (South Bend and Mishawaka)
    County toll road authorities in Marion County
     (Indianapolis)
    Economic development commissions (municipal)
    Economic development districts
    Economic development project districts--1987 law
    Economic development project districts--1990 law
     (Hammond)
    Electric power agencies serving a single municipality
    Flood control districts in first class cities
     (Indianapolis)
    Flood control districts in second and third class
     cities--1981 law
    Flood plain commissions
    Indiana Central Canal maintenance improvement
     districts (Indianapolis)
    Levee authority (Evansville)
    Local boards of aviation commissioners (municipal)
    Marion County Convention and Recreation Facilities
     Authority (Indianapolis)
    Marion County Health and Hospitals Corporation
     (Indianapolis)
    Metropolitan thoroughfare districts (Indianapolis)
    Municipal port authorities
    Park districts
    Public communications systems and computer facilities
     districts (municipal)
    Public transportation corporations--1965 law
    Regional planning commissions (municipal)
    Sanitary districts
    Solid waste management districts in Marion County
     (Indianapolis)
    Special improvement districts--1987 laws
    Water districts
    Waterworks districts in second class cities of
     160,000 to 180,000 population

                                   IN - p. 12

Private Associations
    The horticultural and quarantine districts are
private associations of landowners.  They are treated
for census purposes as private associations, and are
not counted as governments.

    In addition to entities known as districts, there are
numerous boards (health, sanitation, park, public works,
and the like) in Indiana cities that operate under fiscal
arrangements similar to those for districts.  In all 
cases, however, authority stems from the city mayor or
city council through the power of appointment of officers
or establishment of the board, and finances for the board
are included in the accounts and reports of the cities
concerned on the same basis as other city funds.  All of
these semiautonomous boards are classified, for census
purposes, as adjuncts of municipal governments, and are
not counted as separate governments.

    Indiana laws also provide for various types of local
areas for election purposes and administration of
justice.


                                   IA - p.  1
               IOWA

    Iowa ranks 15th. among the States in number of local
governments, with 1,880 as of January 1992.

COUNTY GOVERNMENTS (99)

    There are no areas in Iowa lacking county government.
The county governing body is called the county board of
supervisors.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (952)

    The 952 subcounty general purpose governments in
Iowa comprise 952 municipal (city) governments only.
The townships in Iowa are not counted as separate
governments in census statistics on governments.

Municipal Governments (952)

    All municipalities in Iowa are now designated as
cities, including those governments that were designated
as "towns" prior to July 1, 1975.

Township Governments (0)

    The civil townships in Iowa are distinct geographical
areas.  Except in areas where boundaries of one or more
civil townships are coterminous with the boundaries of
a city, an elected board of township trustees governs
each township.  Iowa townships may provide fire
protection, cemeteries, community centers, and township
halls.  Township trustees also serve as fence viewers,
and resolve animal trespass problems upon request.
Although Iowa township trustees may levy taxes, and may
issue anticipatory bonds, the compensation of township
trustees (other than fees) is paid by the county 
government.  For this reason, townships in Iowa are
classified as administrative subdivisions of the 
counties, and are not counted as separate governments,
in census statistics on governments.

PUBLIC SCHOOL SYSTEMS (441)

School District Governments (441)

    The following types of school districts in Iowa are
counted as separate governments for census purposes:

    Community school districts
    Consolidated school districts
    Independent school districts
    "Merged areas:"
      Area community colleges
      Area vocational schools

    All school districts are governed by elected boards
of directors.  They may issue bonds after local 
referendum, and may levy taxes.  The terms "school
district" and "school corporation" are used 
interchangeably in the Iowa statutes.                                   IA - p.  2

    In addition, State law provides that not more than
17 school corporations known as "merged areas", and 
organized as either area vocational schools or area
community colleges, may be established.  These merged
areas are also counted as governments.  Such areas are
governed by elected boards of directors.  They may levy
taxes and, upon voter approval, issue bonds.

Dependent Public School Systems (0)

    Iowa has no dependent public school systems.

Other Educational Activities

    The area education agencies in Iowa, which
provide special educational services, are classified
as joint educational service agencies of the school
districts they serve, and are not counted as separate
governments.  The agencies are governed by boards of
directors selected by vote of the boards of member
districts.  Their fiscal needs are met by the
participating school districts and by State grants.
In January 1992, 16 area education agencies were
reported in operation.

SPECIAL DISTRICT GOVERNMENTS (388)

    Iowa statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Airport Authorities

    This type of authority may be established by joint
agreement of two or more counties or cities.  Their
creation requires approval by ordinance of each
participating government following public hearing.
Each authority has a committee appointed by the governing
bodies of the member governments with the number from
each government determined on the basis of population.
This committee, in turn, selects from its membership a
seven-member board to administer the authority.  An
authority may fix and collect rates, fees, and charges,
accept grants and loans, and issue revenue bonds.
Participating governments may levy taxes for airport
purposes.

Benefited Fire Districts

    Since 1975, benefited fire districts may no longer
be established in Iowa.  However, districts already in
existence may continue to operate.  Each district is
governed by a three-member board of trustees, either
elected or appointed by the county board of supervisors.
The district may issue bonds and levy taxes after voter
approval.
                                   IA - p.  3

Benefited Law Enforcement Districts

    Districts to provide law enforcement services are
established by resolution of the county supervisors,
after petition of property owners and a public hearing.
A board of trustees, initially appointed by the county
supervisors but subsequently elected, governs each
district.  The districts may levy ad valorem taxes and
issue bonds after voter approval.

Benefited Recreational Lake Districts

    These districts to provide recreation facilities are
established by resolution of the county supervisors,
after petition of property owners and a public hearing.
An elected board of trustees governs each district.
The districts may levy ad valorem taxes and issue bonds
after voter approval.

Benefited Street Lighting Districts

    Benefited street lighting districts are established
by the county board of supervisors on petition by 
property owners after public hearing and report by a
qualified engineer.  The three-member elected board of
trustees is initially selected from the five candidates 
receiving the highest number of voters but may thereafter
be elected or appointed.  The districts may levy ad
valorem taxes, issue bonds, and levy user fees.

Benefited Water Districts and Subdistricts

    Benefited water districts and subdistricts, organized
for the purpose of supplying water to particular areas,
may be created by the county board of supervisors on
petition of the property owners after a public hearing.
Improvements, however, must be approved by referendum.
Each district is governed by a board of trustees, either
elected or appointed by the county board of supervisors.
These boards may issue bonds, levy an ad valorem tax,
and fix and collect charges for water.  The county levies
special assessments to build the water system.

County Library Districts

    County library districts, composed of two or more
adjacent counties, may be established by the county
board of supervisors on petition and after a local
referendum.  Each district is governed by a board of
trustees appointed by the county board of supervisors.
The district may levy an ad valorem tax.
    County library districts serving only one county
are not counted as separate governments.  See 
"Subordinate Agencies and Areas," below.

Des Moines Metropolitan Transit Authority

    This authority is now listed under "Joint Transit
Agencies."
                                   IA - p.  4

Housing Authorities

    A housing authority may be established by a
municipality, by resolution of its governing body.
Each authority is administered by a board of five
commissioners appointed by the mayor.  An authority
may collect rents and fees, accept grants and 
contributions, and issue bonds.
    A municipality, through its council, may choose
to exercise housing powers rather than establish a
housing authority.  See "Subordinate Agencies and
Areas," below, for housing authorities with ex officio
boards.  Most housing authorities in Iowa are governed
by the city council ex officio.

Joint Building Authorities

    These authorities to finance the construction of
public buildings are established by joint resolution
of a county and the city forming the county seat.  A
board of three commissioners (one representing the
county, one representing the city, and one appointed
jointly by both governments) governs each authority.
The authority may fix rates, rentals, fees, and charges,
accept the proceeds of city or county taxes, and, after
voter approval, issue bonds.

Joint Solid Waste Service Agencies

    These agencies are created by intergovernmental
agreement between any two or more governments.  The
composition of the agency governing body is specified
in the agreement creating the agency.  The agencies may
impose license and permit fees, receive revenue for
services rendered under contract, and issue revenue 
bonds.

Joint Transit Agencies

    These agencies are created by agreement between
one or more cities and other public agencies.  A board
of trustees, composed according to terms of the agreement
creating the agency, governs the agency.  The agency may
impose fees and charges for its facilities, receive
contributions from participating governments, and accept
State and Federal grants.  Participating governments may
issue bonds on behalf of the agency after voter approval.
The Des Moines Metropolitan Transit Authority is one of
the agencies created under this law.

Joint Water Utilities

    These utilities are created by joint resolution of
two or more cities, after referendum.  The composition
of the utility board is specified in the resolution
creating the utility.  The utility may collect rates and
charges for its services, issue revenue bonds, and
receive the proceeds of city tax levies.                                   IA - p.  5

Levee and Drainage Districts

    Levee and drainage districts may be formed by the
county board of supervisors on petition of the landowners
after an engineer's report and a public hearing.  An
elected board of three supervisors or trustees governs
each district.  These districts may issue bonds and levy
benefit assessments.  Drainage subdistricts may be
established within these districts, but they have no
separate governing body and are not counted as separate
governments.
    Levee and drainage districts under the management of
county boards of supervisors or county boards of drainage
commissioners are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Metropolitan Area Solid Waste Disposal Agencies

    These agencies are created by a joint agreement
between participating counties and municipalities to
provide solid waste disposal facilities.  Each agency
is governed by a board consisting of representatives of
each government served.  The agency may fix charges for
its services and may issue revenue bonds.

Quad Cities Interstate Metropolitan Authority

    This authority is described under "Illinois--Special
District Governments."

Regional Library Boards

    A 1975 law divides the State into seven regions
to provide supportive library services to existing public
libraries and to individuals with no other access to
public library service.  Each regional library board
consists of seven elected trustees.  Regional library
boards may receive Federal and State funds, and may
require contributions from local governments served as a
condition for providing services to those governments.

Rural Water Districts

    Rural water districts are established by the county
board of supervisors on petition of property owners and
after hearing.  An elected board of directors governs
each district.  The district may fix rates, accept
Federal grants, and issue revenue bonds.

Sanitary and Sanitary Sewer Districts

    Districts to construct, maintain, and operate a sewer
system may be formed by the county board of supervisors
on petition of voters after a public hearing and local
referendum.  A board of trustees governs each district.
Three trustees are appointed by the county supervisors
from the five candidates receiving the largest popular
vote; thereafter, trustees may be elected or appointed.
                                   IA - p.  6

Sanitary and sanitary sewer districts may issue bonds,
levy ad valorem taxes and special assessments, and fix
rates and charges.

Soil and Water Conservation Districts

    Soil and water conservation districts are established
by the State soil and water conservation committee after
petition and after hearing.  An elected board of five
commissioners governs each district.  A district may
require contributions from landowners for services and
may accept State and Federal contributions.
    Soil and water conservation subdistricts are
dependent activities of the soil and water conservation
district creating them, and are not counted as separate
governments.  Subdistricts may be established within a
soil and water conservation district to provide for
watershed protection and flood prevention.  The board
of the establishing district administers the subdistrict,
and may levy ad valorem taxes and benefit assessments
for these purposes.
    Soil conservation and flood control districts are
established by the county board of supervisors with
the approval of the commissioners of any soil and water
conservation district and of the State conservation
commission and the department of water, air, and waste
management.  Each soil conservation and flood control
district is governed by an elected board of trustees.
These districts may issue bonds and levy special benefit
assessments.
    For soil conservation and flood control districts
managed by the county board of supervisors, see
"Subordinate Agencies and Areas," below.

Special Land Use Districts

    These districts to preserve sites of historical
or cultural significance are established by petition of
the voters after public hearing and referendum.  A board
of seven elected trustees governs each district.  The
districts may levy ad valorem taxes.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Iowa that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as separate governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas," i. e.,
entities that serve a portion rather than all of a
county and for which a tax may be levied against the
assessed value of property in the area served.  In Iowa,
the only county-related entities of this kind are the
"townships" discussed in detail above.                                   IA - p.  7

    Iowa Finance Authority (State).  This authority was
established to provide mortgage credit for low and
moderate income housing.  It also provides loans to
small businesses, and finances sewage treatment projects.
The authority is governed by a board of nine members
appointed by the Governor with the consent of the senate.
The authority may fix fees and charges, receive
appropriations, gifts, grants or loans, make mortgage
loans, and issue revenue bonds.

    Other examples include:

State
    International Network on Trade
    Iowa Advance Funding Authority
    Iowa Agriculture Development Authority (formerly
     Iowa Family Farm Development Authority)
    Iowa Business Development Finance Corporation
    Iowa Economic Protective and Investment Authority
    Iowa Higher Education Loan Authority
    Iowa Lottery Commission
    Iowa Product Development Corporation
    Iowa Railway Finance Authority
    Iowa Student Loan Liquidity Corporation
    Mississippi River Parkway Commission
    Wallace Technology Transfer Foundation

County
    Agricultural extension districts and councils
    Airport commissions (single-county)
    County public hospitals
    Highway drainage districts
    Joint 911 service boards
    Levee drainage districts and improvements under
     management of county board of supervisors or
     county board of drainage commissioners
    Secondary road assessment districts
    Soil conservation and flood control districts under
     management of county boards of supervisors
    Special assessment and joint special assessment
     districts
    Townships

Municipal
    Airport commissions (single-city)
    Housing authorities governed by city council
    Joint electrical utilities
    Municipal improvement districts
    Revitalization areas
    Unified law enforcement districts
    Urban renewal agencies

Private associations

    The rural electric cooperatives in Iowa are
classified for census purposes as private 
cooperatives.  They are not counted as governments.
                                   IA - p.  8

    Iowa laws also provide for various types of local
areas for election purposes and administration of 
justice.


                                   KS - p.  1
               KANSAS

    Kansas ranks 5th. among the States in number
of local governments, with 3,891 as of January 1992.

COUNTY GOVERNMENTS (105)

    There are no areas in Kansas lacking county
government.  The county governing body is called the
board of county commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1,980)

    The 1,980 subcounty general purpose governments in
Kansas comprise the 627 municipal (city) governments
and the 1,353 township governments.

Municipal Governments (627)

    All of the municipal governments in Kansas are
locally designated as cities.  Cities are divided by
general law into the following size classes:

    First class--15,000 inhabitants or more
    Second class--2,000 to 14,999 inhabitants
    Third class--fewer than 2,000 inhabitants

    However, second class cities may continue as such
until they reach a population of 25,000, when they are
required by law to become first class cities; similarly,
third class cities may remain as such until they reach a
population of 5,000.  A 1963 law specifies a minimum
population requirement of 300 population.  Third class
cities exist within township areas, but first and second
class cities exist outside the area of any township.

Township Governments (1,353)

    The entire area of Kansas is covered by townships
except for areas where first and second class cities
exist.  In recent years, a number of township governments
in Kansas have become inactive.  These inactive townships
are not counted as governments for census purposes.  At
present, active township governments exist in 97 of the
105 Kansas counties.

PUBLIC SCHOOL SYSTEMS (324)

School District Governments (324)

    The following types of school districts in Kansas
are counted as separate governments for census purposes:

    Unified school districts
    Community college districts
    Municipal universities

    An elected board of education, or "school board,"
governs each unified school district, except for the
Fort Leavenworth School District.  The board of that
                                   KS - p.  2

district is appointed by the commanding general of Fort
Leavenworth.  An elected board of trustees governs each
community college district.
    Municipal universities are governed by boards of
regents, with four members appointed by the governing 
body of the city, the mayor, or another member of the 
city governing body, a member of the State board of 
regents, and 3 members appointed by the Governor.  The 
Washburn University of Topeka was the only municipal 
university reported in operation as of January 1992.  
Kansas statutes also provide for municipal universities 
whose taxing district encompasses an entire county, but 
none was reported in operation as of January 1992.
    All school district governments in Kansas may levy
ad valorem school taxes and issue bonds with the approval
of the voters.

Dependent Public School Systems (0)

    Kansas has no dependent public school systems.

Other Educational Activities

    Agencies providing special education and related
services may be established by an "interlocal agreement"
between two or more school districts.  A board of
directors governs each such agency; the number of
representatives from each participating school district
is specified in the agreement.  The agency may receive
contributions from participating school districts, and
State and Federal grants.  These agencies are classified
as joint agencies of the participating school districts,
and are not counted as separate governments.  As of
January 1992, there were 14 interlocal agencies of this
type reported in operation.
    Area vocational-technical schools are established 
by one or more boards of school districts operating a
high school, junior college, or institution of higher
learning upon approval of a plan presented to the State
board of vocational education.  A board of control
administers each area vocational-technical school; it
may be the board of the school district in which the
school is located, or one or more representatives from
the school board of each participating school district.
The participating school districts may levy local ad
valorem taxes to finance these schools.  For census
reporting, area vocational-technical schools are
classified as joint educational service agencies of the
participating school districts, and are not counted as
separate governments.  As of January 1992, there were
13 area vocational-technical schools reported in
operation.
    Benefit districts for fire protection, which cover
the same area and have the same governing body as a
unified school district, are also authorized.  
Legislation adopted in 1990 permits these districts to
issue general obligation bonds upon voter approval. 
These districts are classified as adjuncts of the unified
school districts, and are not counted as separate
governments.                                   KS - p.  3

    Educational service centers may be established by
agreement between two or more school districts.  A board
of directors, appointed according to terms specified in
the agreement, administers each center.  The 
participating school districts contribute funds for the
support of the centers.  For census purposes, educational
service centers are classified as joint educational
service agencies of the participating school districts,
and are not counted as separate governments.  There were
12 educational service centers reported in operation as
of January 1992.
    Special education cooperatives are formed by 
agreement between two or more school districts.  One of
the participating districts sponsors the programs of the
cooperative under the agreement; the other participating
districts make contributions to the cooperative under
contract.  These cooperatives are classified as joint
educational service agencies of the participating school
districts, and are not counted as separate governments.
As of January 1992, there were 30 special education
cooperatives reported in operation.

SPECIAL DISTRICT GOVERNMENTS (1,482)

    Kansas statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Boards of Public Utilities (in Cities Having Over
100,000 Population)

    These districts are established by the legislature to
supply water and electric power.  An elected board of
commissioners governs the district.  The district may fix
water and electricity fees and, after voter approval,
issue bonds.  In addition, a city served by a board of
public utilities may transfer control and operation of
its municipal airport to the board.  The Kansas City 
Board of Public Utilities is the only entity organized
under this law.

Cemetery Districts

    The following types of cemetery districts are
counted as governments for census purposes:

    Cemetery district associations.  Established by
    petition of voters to the county commissioners and
    governed by elected directors;

    Cemetery districts (joint city and township).
    Composed of a second or third class city in 
    conjunction with one or more townships and 
    established by petition of voters to the county
    commissioners and resolution by the city governing
    body, with administration by a board of trustees
    composed of the township trustees and the city mayor;

                                   KS - p.  4

    Cemetery districts (township).  Established by 
    petition of voters to the county commissioners plus
    resolution adopted by townshp; governed by elected
    directors;

    Cemetery districts (abandoned cemeteries).
    Established by petition of voters to the county
    commissioners and governed by a board of trustees
    composed of township trustees and mayor.

    All of the above types of cemetery districts may
levy an ad valorem tax.  Cemetery district associations
may issue bonds.

City-County Airport Authorities

    In any county with a population between 125,000 and
200,000, an authority may be established by referendum
to acquire, operate, and develop a surplus Air Force
base.  A board of five directors governs each authority,
including two appointed by the county commissioners and
three appointed by the mayor.  The authority may levy ad 
valorem taxes, fix charges, and issue bonds.  The Metro
Topeka Airport Authority was formed under this act.

Community Building Districts

    General law authorizes any city of the third class
together with its surrounding area to be organized as a
community building district on petition of voters to the
board of county commissioners.  An elected board of
directors governs each district.  The districts may levy
ad valorem taxes.

Conservation Districts

    These districts are established upon petition of
land occupiers to the State conservation commission,
after referendum.  A board of 5 elected supervisors
governs each district.  The districts may require
contributions and accept Federal, State, and county
assistance.  County grants may be made from either the
county general fund or a special county tax levy.

Drainage Districts

    There are four general laws authorizing drainage
districts in Kansas.  A 1905 law provides for
establishment by the county commissioners on petition
of taxpayers; two 1911 laws provide for establishment
by the district court on petition of landowners; and a
1963 law authorizing joint drainage districts provides
for petition of landowners filed with the secretary of
State after local referendum.  The joint drainage
districts and those established under the 1905 law are
governed by elected boards of directors, while under
the 1911 laws, administration is either an elected board
of supervisors or an elected board of directors, 
depending on the particular statute under which the
                                   KS - p.  5

district was established.  Each of these types of 
districts may levy ad valorem taxes or benefit 
assessments.  Bond issues must be approved by the voters.

Fire Districts

    In counties having over 90,000 population and having
a city of the first class with a population of less than
50,000, fire districts may be established by resolution
of the county commissioners upon petition of voters.  The
county commissioners appoint the district governing body.
The district may levy ad valorem taxes and, after voter
approval, issue bonds.  No districts of this type were
reported in operation as of January 1992.

Ground Water Management Districts

    These districts are established on petition of users
to the chief engineer of the State division of water
resources and the secretary of State after referendum.
A board of directors elected by the water users governs
each district.  The district may levy special 
assessments, fix charges for its services, and, after
voter approval, issue bonds.

Hospital Districts--1984 Law

    Districts to provide hospital facilities are
established by petition to the board of county 
commissioners.  An elected board governs the district.
The district may fix rates and fees, levy ad valorem
taxes, accept grants and gifts, and, with voter approval,
may issue bonds.  Hospital districts organized under
former laws repealed in 1984 may continue to operate
under provisions of this 1984 law.

Housing Authorities

    Housing authorities may be created by resolution of
the city governing body.  The authority commissioners
are appointed by the mayor or the board of county
commissioners.  Housing authorities may fix rentals,
accept Federal and local contributions, and issue bonds.
    As an alternative, cities may exercise the powers
of a housing authority.  In cities exercising this
option, the housing authority is not counted as a
separate government.

Improvement Districts

    Districts for the purpose of planning and 
constructing public works and improvements necessary for
public health, convenience, or welfare are formed on
petition of taxpayers to the county commissioners and
after public hearing.  An elected board of directors
governs each district.  The districts may levy ad
valorem taxes and special benefit assessments.  
Improvement districts may also receive Federal aid,
charge rates and fees, and issue bonds.
                                   KS - p.  6

Industrial Districts

    Under general law, industrial districts may be
established by the board of county commissioners on
petition of landowners.  An elected board of directors
governs each district.  The districts may levy ad
valorem taxes, accept grants, and issue bonds.

Irrigation Districts

    Irrigation districts may be established under an
1891 law on petition of landowners to the board of
county commissioners, or a 1941 law requiring petition
to the division of water resources of the State board of
agriculture and a public hearing.  An elected board of
commissioners administers each district under the 1891
law; an elected board of directors governs each district
under the 1941 law.  Both types of districts may collect
rates and charges, levy taxes on the lands benefited,
and issue bonds with the approval of the voters.

Johnson County Park and Recreation District

    The budget of this district is now subject to
county approval.  Therefore, this district is no
longer counted as a special district government.
See "Subordinate Agencies and Areas," below.

Joint Port Authorities

    Joint port authorities may be created by agreement
between any combination of cities and/or counties.
Composition of the board of directors is specified in
the agreement.  These authorities may levy ad valorem
taxes, receive grants, and issue revenue bonds.
    Authorities serving a single city or county are not
counted as separate governments for census purposes.
See "Subordinate Agencies and Areas," below.

Kansas City Area Transportation Authority

    This authority is counted under "Missouri--Special
District Governments."

Kansas Municipal Energy Agency

    This agency is now listed under "Municipal Energy
Agencies."

Library Districts

    Kansas statutes authorize the following types of
library districts:

    Library boards in Hutchinson, Salina, and Topeka.
    These three library boards operate under special
    provisions not applicable to other library boards.
    Each of these three boards is appointed by the mayor
    with the consent of the council.  The directors may
    levy an annual ad valorem tax.                                   KS - p.  7

    Library boards in third class cities and townships.
    These districts may be created on petition of voters
    to the board of county commissioners after 
    referendum.  A board of elected directors governs
    each district.  The districts may levy ad valorem
    taxes and issue bonds upon voter approval.

    Regional library system boards--1965 law.  Any one or
    more local library boards may petition the State
    library advisory commission for establishment of a
    regional library system board.  The counties and the
    member libraries to be served are specified in the
    petition.  The system board consists of one or more
    representatives of each member library board, and one
    or more representatives appointed by the Governor to
    represent areas within the system boundaries but not
    served by a member library board.  Regional library
    system boards may accept State and Federal grants
    and may levy ad valorem taxes.

Missouri-Kansas Development District and Agency

    This district was authorized by a compact between
Kansas and Missouri for comprehensive area planning in
the fields of highways, sewerage, recreation, land use,
and operation of freight terminals.  It is governed by
a board of commissioners, with five commissioners from 
each State selected according to the laws of that State.
The district may fix user fees for terminal facilities,
receive appropriations, and issue revenue and mortgage
bonds.  This district was not reported in operation as
of January 1992.

Municipal Energy Agencies

    Agencies to provide electric utilities and energy
projects are established by an agreement between two or
more municipalities; a referendum is required only if
voters petition for one.  A board of directors governs
each agency; the composition is specified in the 
agreement creating the agency.  The agency may fix rates
and charges for its services, and may issue revenue
bonds.  The Kansas Municipal Energy Agency was created
under this law.

Public Building Commissions

    Public building commissions may be established by
ordinance by any city to acquire public buildings and
lease them to other governments.  The composition of the
commission is specified in the establishing ordinance.
A commission may fix rates, rentals, and charges.  After
providing voters an opportunity to petition for a
referendum, a commission may issue revenue bonds.

                                   KS - p.  8

Public Wholesale Water Supply Districts

    Any county, township, city, town, water district, or
State agency may form a district of this type by 
agreement, subject to approval by the attorney general.
The sponsoring governments appoint the members of the
district governing body.  The districts may collect fees
and charges, accept grants and gifts, and issue revenue
bonds.

Watershed Districts

    These districts are established by petition of
landowners to the secretary of State and chief engineer
of the division of water resources of the State board of
agriculture after referendum.  An elected board of
directors governs each district.  The districts may levy
an ad valorem tax and special benefit assessments, and
issue bonds after voter approval.

Water Supply Districts

    Kansas statutes authorize the following types of
water supply districts:

    Rural water districts--1957 law.  Districts organized
    under this law are created on petition of landowners
    to the board of county commissioners and after public
    hearing.  An elected board of directors governs each
    district.  The districts may levy benefit 
    assessments, accept Federal aid and gifts, and issue
    revenue bonds.

    Rural water supply districts--1941 law.  Districts
    organized under this law are established by petition
    of landowners to the board of county commissioners.
    The landowners within the district constitute the
    district board of directors.  The district may levy
    benefit assessments and may issue bonds.

    Water Assurance Districts--1986 Law.  Districts
    organized under this law to provide water supply are
    established by petition to the Kansas Water Board,
    after referendum.  An elected board of directors
    governs each district.  The district may impose
    charges.  The Kansas State Water Office may issue
    revenue bonds for reservoir projects, payable through
    revenue obtained through contracts with the district.

    Water supply and distribution districts in Franklin,
    Johnson, Miami, and Wayndotte Counties.  Boards
    organized under this law are established by the
    county commissioners after a petition by voters.
    An elected district board governs each district.
    The districts may fix water rates and issue revenue
    bonds after voter approval.

                                   KS - p.  9

    Waterworks boards in cities over 15,000 population
    with an adjacent military reservation.  This law
    applies to the city of Leavenworth.  Boards under
    this law are established by petition to the city
    clerk, after referendum.  The waterworks board is
    elected.  The board may fix rates.  Bonds, which
    require voter approval, are issued in the name of
    the city.  

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Kansas that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as governments.  Legal provisions
for some of the larger of these are discussed below (see
"Public School Systems," above, regarding educational
agencies of this nature).
    Among the subordinate agencies and areas listed 
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Kansas Turnpike Authority (State). This authority 
was established by special act.  The authority board
consists of two members appointed by the Governor with
the consent of the senate, plus the State secretary of
transportation and the chairpersons of the senate
committee on transportation and utilities and the house
transportation committee, ex officio.  The authority may
collect tolls and charges, and issue revenue bonds.

    Urban renewal agencies (municipal).  These agencies
are created by resolution of the municipal governing
body.  A board of commissioners appointed by the mayor
with the consent of the governing body administers each
agency.  The sponsoring municipality may appropriate
funds, levy ad valorem taxes and special assessments,
issue bonds for urban renewal purposes, and accept
contributions from the Federal Government and other
sources.

                                   KS - p. 10

    Other examples include:

State
    Capitol Area Plaza Authority
    Extension districts
    Information Network of Kansas
    Kansas, Inc.
    Kansas Development Finance Authority
    Kansas Technology Enterprise Corporation

County
    Benefit districts for fire protection, street lights,
     storm and sanitary sewers, and road improvement
     (county-created)
    Benefit road districts
   *County fire districts
    County hospital boards--1984 law
    County library boards
    County park boards of trustees
    County port authorities
    County sports authorities
    Johnson County Park and Recreation District
    Johnson County Wholesale Water Supply District
   *Joint county fire protection districts
    Levee districts
    Regional library boards--1951 law
    Sewer districts
   *Storm drainage districts
   *Water districts (counties of fewer than 100,000
     inhabitants and adjoining a Federal reservoir
     flood control project)
    Zoning districts

Municipal
    Airport authorities (cities with 250,000 or more
     inhabitants)
    Benefit districts for sidewalk, street, or alley
     improvements, sewers, and parking stations
     (city-created)
    Business improvement districts
    City library boards (except Hutchinson, Salina, and
     Topeka)
    City port authorities
    Hospital boards in first and second class cities
    Joint storm drainage districts
    Lighting districts
    Metropolitan transit authorities
    Municipal improvement districts (Lawrence)
    Municipal parking authorities
    Municipal transit systems
    Natural gas authorities
    Recreation commissions
    Redevelopment districts--1989 law
    Self-supported municipal improvement districts
    Sewerage or drainage districts
    Storm drainage districts (first class cities with
     50,000 or more inhabitants)
    Zoning districts
                                   KS - p. 11

Township
    Benefit districts for fire protection and lighting
     (township-created)
    Regional library boards
    Special fire protection districts
    Township library boards
    Township sewerage districts

    Kansas statutes also provide for various types of
local areas for election purposes and administration of
justice.


                                   KY - p.  1
               KENTUCKY

    Kentucky ranks 23rd. among the States in number of
local governments, with 1,320 as of January 1992.

COUNTY GOVERNMENTS (119)

    The entire area of the State is encompassed by
county governments except for the area of the former
county of Fayette.  Effective January 1, 1974, Fayette
County was consolidated with the city of Lexington to
form a single governmental entity known as "Lexington-
Fayette Urban County," which is counted as a municipal
government, rather than as a county government, in
census reporting.
    Most counties are governed by a fiscal court composed
of 3 to 8 magistrates and the county judge/executive, but
in 16 counties, the governing body is composed of 3
commissioners.  The county judge is a member of, and
the presiding officer of, the fiscal court.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (435)

Municipal Governments (435)

    Municipal governments in Kentucky are the cities.
The cities are classified by number of inhabitants, as
follows:

    Urban counties--consolidated city-county governments
    First class--100,000 inhabitants or more
    Second class--20,000 to 99,999 inhabitants
    Third class--8,000 to 19,999 inhabitants
    Fourth class--3,000 to 7,999 inhabitants
    Fifth class--1,000 to 2,999 inhabitants
    Sixth class--fewer than 1,000 inhabitants

    No city may be changed from one class to another
except by legislative action.  Communities must have
300 or more inhabitants to incorporate.
    The "unincorporated urban places" in Kentucky are
geographical areas only, without associated governmental
structure.  They are not counted as governments.

Township Governments (0)

    Kentucky has no township governments.

PUBLIC SCHOOL SYSTEMS (176)

School District Governments (176)

    The following types of school districts in Kentucky
are counted as separate governments for census purposes:

    County school districts
    Independent (city) school districts

    The county school districts encompass the entire
area of the county except for localities within an
                                   KY - p.  2

independent school district.  The independent school
districts, by contrast, usually embrace cities of the
first five classes, although some cities, including
Louisville, are served by county school districts. 
An elected board of education governs each school
district.  The board may determine the amount of local
school tax levies and may issue general obligation bonds
with the approval of the voters.
    With the approval of the State Superintendent of
Public Instruction, a school district may also require
the city or county it serves to issue "holding company"
revenue bonds, to be amortized from school district
resources.

Dependent Public School Systems (0)

    Kentucky has no dependent public school systems.

Other Educational Activities

    General law provides for municipal colleges in second
class cities administered by boards of trustees appointed
by the mayor and the legislative body of the city.  The
city governing body may appropriate funds for the support
of such a college and may issue bonds with the approval
of the voters.  A municipal college is classified, for
census purposes, as a dependent agency of the city it
serves.  It is not counted as a separate government.
    A municipal college support district may be 
established by the fiscal court of a county in which such
a municipal college is located to provide for a tax levy
outside the city area.  Such a district is classified as
a dependent agency of the county government, and is not
counted as a separate government.
    A municipal university may be established by a first
class city by levy of taxes, annual appropriation of
general revenues, and other sources.  However, the
University of Louisville, which operated under this law,
is now part of the State system of higher education.
    In addition, boards of education in cities of the
second class may establish or acquire junior colleges and
levy ad valorem taxes for their support.  These are
classified as part of the school district operating them,
and are not counted as separate governments.

SPECIAL DISTRICT GOVERNMENTS (590)

    Kentucky statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Ambulance Service Districts

    Districts of this type are established upon petition
to, or resolution of, the governing body of each county
or city in the district, after referendum.  As an
alternative, ambulance service districts may be 
established by county or city ordinance.  Each ambulance
service district is governed by a board of directors
                                   KY - p.  3

representing the counties and cities served; the number
of directors selected by the governing body of each
county or city is determined by statute.  The district
may levy ad valorem taxes and accept gifts and grants. 

Breaks Interstate Park Commission

    This commission is counted under "Virginia--Special
District Governments."

Conservation Districts

    Conservation districts may be formed by the State
soil and water conservation commission on petition of
landowners in the area of the proposed district and
after public hearing and referendum of property owners.
A board of seven supervisors governs each district; the
initial board includes two supervisors appointed by the
State soil and water conservation commission and five 
elected supervisors.  Their successors are elected.
The districts may accept aid and contributions from the
State or the Federal Government, require contributions
from landowners for services rendered, and levy a
millage tax.
    Watershed conservancy districts may be formed as
subdistricts of a conservation district upon petition,
hearing, and referendum.  Subject to the approval of the
conservation district board, the elected board of 
directors of these watershed conservancy districts may 
levy ad valorem taxes and special assessments, and issue 
bonds.
    Agricultural districts for the preservation of farm
land may also be created.  These districts are governed
by the conservation district supervisors in an ex officio
capacity, and are thus classified as dependent activities
of the conservation district.  They are not counted as
separate governments.

Drainage Districts

    Kentucky law provides for the organization of any of
the following three types of drainage districts that are
counted as governments:

    County boards of drainage commissioners
    Drainage districts--act of 1918
    Separate drainage districts--1912 law

    Drainage districts are established by order of the
county judge/executive or the county fiscal court on
petition of landowners after referendum.  An elected
board of commissioners governs each district.  Drainage
districts may levy special benefit assessments, issue
bonds, and accept appropriations.            
    Kentucky laws also provide for drainage corporations,
listed below under "Subordinate Agencies and Areas."
                                   KY - p.  4

Fire Protection Districts

    Kentucky law provides for the organization of two
types of fire protection districts--fire protection or
volunteer fire department districts (established by
order of the county judge/executive upon petition of
voters).  Both types of districts are governed by boards
of trustees comprising three members appointed by the
county judge/executive, and four elected.  District
boards may levy ad valorem taxes.  Both types of
districts may also provide ambulance services.
    For fire protection districts established by, and
governed by, water district boards, see "Water 
Districts," below.

Flood Control Districts

    Flood control districts are created by the State
commissioner of natural resources after petition of
landowners and a public hearing.  A board of directors
governs each district, and is appointed by the county
judges/executives of counties in the district and the
mayor of any first, second, or third class city within
the district.  The number of directors representing
each member county or city is specified by statute.
These districts may issue bonds and levy an annual ad
valorem tax.

Hospital Districts

    Hospital districts are established by the State
secretary of human resources after petition of the
voters to the county judge/executive with the approval
of the fiscal court.  A local referendum is required
unless a majority of the voters sign the initiating
petition.  The governing body, a board of trustees, is
appointed by the fiscal court.  In districts located
in two or more counties, the board consists of at least
one, but not more than four, members from each county,
based on population.  Additional members are recommended
by the State secretary of human resources for appointment
by the county fiscal court if necessary to provide for
a five-member board.  Hospital district boards may issue
revenue bonds, fix and collect charges for services,
and levy ad valorem taxes at a rate authorized in the
initiating petition or referendum.

Housing Authorities

    Three of the four types of housing authorities
authorized in Kentucky--county, regional, and city-
county housing authorities--are counted as special
district governments.  Municipal housing authorities
are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.
                                   KY - p.  5

    Housing authorities may be established by resolution
of the respective city or county governing bodies.  The
respective city or county governing bodies also appoint
the housing authority commissioners.  These housing
authorities may issue bonds, establish and collect
rentals and charges, and accept grants.

Land Bank Authorities

    Authorities to acquire tax delinquent property in
order to provide housing and industries within a county
are created by an interlocal agreement between any city,
county, and local school district, and the State.  The
authority governing body consists of one member appointed
by each participating government.  The authorities may
fix rentals.

Levee Districts

    These districts, which are authorized in counties
with less than 200,000 population, are established by
the district court on petition of landowners in the
proposed district.  In addition, multi-county levee
districts may be formed.  The governing body, a board of
commissioners, is appointed by the county judge/
executive.  The district board may issue bonds, levy
ad valorem taxes, and receive county or Federal aid.

Louisville-Jefferson County Air Pollution Control
District

    This district was established under general law with
special application to counties containing a first or
second class city.  The seven-member district board
includes three members appointed by the county
judge/executive and four members appointed by the mayor
of Louisville.  The district may certify each year the
amount of ad valorem tax revenue it needs.
    Other air pollution control districts in Kentucky are
governed by the county governing body ex officio and are
not counted as separate governments.  See "Subordinate
Agencies and Areas," below.

Metropolitan Sewer Districts

    Metropolitan sewer districts may be established by
city ordinance to provide sewerage services in any county
containing a first class city.  A seven-member board
governs each district; four members are appointed by the
city mayor, and three by the county judge/executive.  The
district may fix and collect  rates for sewer services,
and may issue revenue bonds.  Construction subdistricts
established by metropolitan sewer districts are dependent
activities of the parent district, and are not counted as
separate governments.
                                   KY - p.  6

Public Library Districts--1960 and 1964 Laws

    Public library districts may be created by petition
of the voters to the county fiscal court in each county
in the proposed district or by referendum.  The governing
body is a board of trustees chosen by the county judge/
executive upon the recommendation of the State department
of library and archives.  The district may issue bonds
and levy ad valorem taxes at the rate authorized in the
initiating referendum or petition; a change in the rate
requires voter approval.
    Regional libraries, also counted as governments, may
be established by contract between two or more counties.
A board of trustees, appointed by joint action of the
county boards of member counties, governs each district.
Their fiscal needs are met by county appropriations; the
amount to be contributed by each member county is in
proportion to the assessed valuation of the county.

Public Road Districts

    These districts may be established in any county
containing a first, second, third, or fourth class city
by the county judge/executive after petition of 
landowners and public hearing.  A board of directors
appointed by the county judge/executive governs each
district.  The district may issue bonds and levy special
assessments.

Sanitation Districts

    Districts to provide for the collection and disposal
of sewage may be created on petition of landowners to the
Secretary of Natural Resources after approval by the
county board of health.  However, these districts may not
include any territory within municipalities without the
approval of the respective municipal governing bodies.
The county judge/executive appoints a board of directors
for each district.  If the district covers two or more
counties, the number of directors per county is specified
by statute.  Sanitation districts may issue bonds, fix
and collect benefit assessments, and impose charges for
services.  Subdistricts established by a sanitation
district are not counted as separate governments.

Sanitation Tax Districts

    Sanitation tax districts are established by
resolution of the county governing body, either on its
own initiative or on petition from a metropolitan sewer
district.  A board of five members appointed by the
county judge/executive governs each district.  The
districts may levy ad valorem taxes, receive rentals from
metropolitan sewer districts, and issue bonds payable
from those rentals.
                                   KY - p.  7

Sewer Construction Districts

    Sewer construction districts may be established by
the district court of any county having a metropolitan
sewer district, upon petition of landowners.  A board of
commissioners, appointed by the county judge/executive,
governs each district.  The districts may levy benefit
assessments and issue bonds. Construction subdistricts
established by metropolitan sewer districts are 
classified for census purposes as adjuncts of the
parent district, and are not counted as separate
governments.

Solid Waste Management Districts

    These districts may be created by order of the county
governing body.  The district board consists of the
county judge/executive of each county in the district,
plus the mayor of the largest city of each county in the
district.  Solid waste management districts may fix fees
or charges, and levy ad valorem taxes.

The Falls of the Ohio Interstate Park Commission

    The Falls of the Ohio Interstate Park Commission,
whose jurisdiction extends into Indiana, was authorized
by interstate compact.  The commission consists of 3
commissioners appointed by the Governor of each of the
two States.  One of the Kentucky members is the 
Lieutenant Governor.  This commission may issue revenue
bonds and fix and collect charges as well as accept
appropriations and gifts.  This commission was not
reported in operation as of January 1992.  Authorizing
legislation for this commission has been repealed by
Indiana.

Transit Authorities

    Transit authorities encompassing two or more counties
or cities may be established by joint resolution of the
participating governments.  A board consisting of
representatives of the participating governments governs
each authority.  Transit authorities may set fares and
other charges, accept grants, and issue bonds.  In 
addition, the governments served by a transit authority
may, with voter approval, levy ad valorem taxes for the
benefit of the authority.  The Transit Authority of
Northern Kentucky (serving Boone, Campbell, and Kenton
Counties) and the Transit Authority of River City
(serving the Louisville area) were established under
this law.
    Transit authorities serving only one county or city
are not counted as separate governments.  See 
"Subordinate Agencies and Areas," below.

Urban Service Districts

    A general law of 1960 provides for the establishment
of these districts by the district court, after voter
approval, for any of the following purposes:  Police and                                   KY - p.  8

fire protection; construction and maintenance of streets,
alleys, and walks; library services; garbage and trash
collection and disposal; street lighting and cleaning;
parks and playgrounds; and sewer, drainage, and sewage
treatment services and facilities.  A council, elected
by the voters, governs each district.  The district may
collect fees for services and may levy assessments.

Water Districts

    After a finding of need by the Kentucky Public
Service Commission, districts for acquiring, maintaining,
and operating water facilities and sewage disposal
systems are established by the district court after
petition of landowners and public hearing.  The county
judge/executive appoints a board of three commissioners
for each district.  If the district is located in two or
more counties, the board has five members who are
selected by the county judges/executives of the member
counties in accordance with statute.  The district board
may issue bonds, levy benefit assessments, fix and
collect rates and charges, and accept aid from the county
government.  These districts may also acquire and operate
gas distribution systems if the primary supply is within 
the district or county, and may establish fire protection
districts coterminous with the establishing district
and administered by the water district board.  For fire
protection districts governed by a separate board, see
"Fire Protection Districts," above.

West Fork Drakes Creek Dam and Reservoir Interstate
Authority

    This authority to build a dam across the west fork of
Drakes Creek was created by a 1990 special act.  A board
of nine directors consisting of appointed representatives
of local governments in the area governs the authority.
The authority may fix rentals and fees, receive State
and local appropriations, and issue revenue bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Kentucky that have certain characteristics of 
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    Joint sewer agencies (county or municipal).  These
agencies to provide sewer and drainage facilities are
established jointly by the governing body of a second-
class city and the governing body of the county within
which the city is located.  An administrative board
selected by the city and county governing bodies governs
the agency.  Agency revenues are from rates, rentals,
and charges fixed by the city and county governing bodies
                                   KY - p.  9

acting jointly.  Bond issues require the approval of the
city and county governing bodies.

    Kentucky Housing Corporation (State).  This agency
was created to provide mortgage credit for low and
moderate income housing.  The corporation is governed by
a 16-member board of directors, 8 of whom are appointed
by the Governor, plus the Lieutenant Governor,
the secretary of finance, the commissioner for local
government, the commissioner of revenue, the attorney
general, the secretary of the cabinet for development,
the secretary of transportation, and the commissioner of
commerce (or their designees), who serve in an ex officio
capacity.  The corporation may fix fees and charges in
connection with its loans, accept grants and
appropriations, and issue revenue bonds.

    Municipal housing authorities (municipal).  Each of
these authorities is created by the city governing body.
The authority board consists of the chief executive 
officer of the city plus members appointed by the chief
executive with the approval of the city governing body.
The sponsoring city government may issue bonds for
housing projects payable solely from housing authority
income.  The authority may charge rentals for use of
facilities and accept financial and other aid from the
Federal and municipal governments and other public
agencies (see "Special District Governments," above,
for county, city-county, and regional housing 
authorities).

    Nonprofit corporations financing public facilities
(county, municipal, or school district).  A number of
nonprofit corporations have been established in Kentucky
to finance public facilities.  Such corporations are
governed by officials selected by the county, municipal,
or school district government creating the corporation.
These corporations may collect rentals from the
government served, and may issue revenue bonds.  In the
1987 Census of Governments, and in earlier census
reporting, nonprofit corporations financing public
facilities were classified as private entities, and were
thus excluded from census statistics on governments.

    State Properties and Building Commission (State).
This commission was created by act of the legislature.
It consists of the Governor, the Lieutenant Governor, 
the attorney general, the secretary of the cabinet for
development, the secretary of finance, and the 
commissioner of revenue serving in an ex officio 
capacity.  The commission may accept State 
appropriations, charge rentals for its facilities, and
issue revenue bonds.

    Turnpike projects (State).  The State department of
transportation may construct and maintain turnpike
projects, issue revenue bonds to finance the projects,
and collect tolls for their use.
                                   KY - p. 10

    In 1960, the Kentucky Turnpike Authority was created
as a State agency to provide an alternate method for
the construction and financing of turnpike projects.
The authority board consists of the Governor, the
Lieutenant Governor, the commissioner of transportation,
the State highway engineer, and the attorney general.
The authority may collect tolls and rentals for its
facilities, receive grants, and issue bonds.

    Urban renewal, community development, and local
development authorities (municipal or county).  These
agencies may be created by resolution of the governing
body of a county or municipality.  Members of the agency
board are appointed by the chief executive officer of the
city or the county judge/executive with the approval of
the city or county governing body.  These agencies may
receive appropriations from the sponsoring county or 
municipality as well as gifts, grants, and revenues from
projects, and may issue revenue bonds.

    Other examples include:

State
    Area development districts
    Bluegrass State Skills Corporation
    Capital Plaza Authority
    Churchill Downs Authority
    Computer Services for the Blind Corporation
    Covered wooden bridge authorities
    East Kentucky Economic Development and Jobs
     Creation Corporation
    Kentucky Agricultural Finance Corporation
    Kentucky Authority for Educational Television
    Kentucky Coal Authority
    Kentucky Development Finance Authority
    Kentucky Educational Savings Plan Trust
    Kentucky Energy Park Authority
    Kentucky Grain Insurance Corporation
    Kentucky Health and Geriatric Authority
    Kentucky Higher Education Assistance Authority
    Kentucky Higher Education Student Loan Corporation
    Kentucky Horse Park Commission
    Kentucky Infrastructure Authority (formerly Kentucky
     Pollution Abatement and Water Resources Authority)
    Kentucky Local Correctional Facilities Construction
     Authority
    Kentucky Nature Preserves Commission
    Kentucky Port and River Development Commission
    Kentucky Recycling Brokerage Authority
    Kentucky River Authority
    Kentucky Rural Economic Development Authority
    Kentucky Savings Bond Authority
    Kentucky School Facilities Construction Commission
     (formerly Kentucky School Building Authority)
    Mining and Minerals Trust Fund
    Waterway Marina Development Commission and districts

                                   KY - p. 11

County
    Air pollution control districts
    Community improvement districts (in counties 
     containing first or second class cities)
    Cooperative extension service districts (sometimes
     called "extension districts")
    County air boards or airport authorities
    County building commissions
    County drainage corporations
    County health boards
    District health boards
    Independent district health departments
    Industrial development authorities
    Joint sewer agencies
    Mental health and mental retardation taxing districts
    Neighborhood improvement districts
    Public health taxing districts
    Public libraries (county)
    Public transit authorities (single-county)
    Regional jail authorities
    Riverport authorities
    Surface water drainage districts
    Tourism and convention commissions (county)
    Zoning and planning commissions

Municipal
    City air boards or airport authorities
    City bridge commissions
    Industrial development authorities
    Joint park and recreation boards (joint city)
    Joint sewer agencies
    Louisville Water Company
    Management districts (first class cities)
    Management districts (cities other than first class)
    Mental health and mental retardation taxing districts
    Motor vehicle parking authorities (single-city)
    Overlay districts
    Parking authorities in urban counties
    Public libraries (municipal)
    Public transit authorities (single-city)
    Riverport authorities
    Service districts in urban counties
    Tourism and convention commissions (municipal)
    Zoning and planning commissions

Joint city-county
    Area planning commissions
    City-county health departments
    Industrial development authorities
    Joint park and recreation boards (joint city-county)
    Kentucky Center for the Arts Corporation
    Louisville-Jefferson County Board of Health
    Louisville-Jefferson County Regional Airport 
     Authority (formerly Louisville-Jefferson County
     Air Board)
                                   KY - p.  12

    Louisville-Jefferson County Riverport Authority
    Mental health and mental retardation taxing districts
    Motor vehicle parking authorities (joint county-city)
    Tourism and convention commissions (joint county-
     city)
    Zoning and planning commissions

    Kentucky laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   LA - p.  1
               LOUISIANA

    Louisiana ranks 42nd. among the States in number of
local governments, with 458 as of January 1992.

PARISH GOVERNMENTS (61)

    In Louisiana, the county governments are legally
designated "parish" governments.  The entire area of the
State is encompassed by parish government except for the
parishes of East Baton Rouge, Orleans, and Terrebonne.
These three parishes are substantially consolidated, for
governmental purposes, with the cities of Baton Rouge,
New Orleans, and Houma, respectively.  Baton Rouge, New
Orleans, and Terrebonne Parish Consolidated Government
are counted as municipal governments, rather than as
parish governments, in census statistics on
governments.
    In Louisiana parishes with parish government, the
governing body is called the police jury, except in
Jefferson Parish, which has a parish council, and in
Plaquemines Parish, which has a commission council.

SUBPARISH GENERAL PURPOSE GOVERNMENTS (301)

Municipal Governments (301)

    Municipal governments in Louisiana are the cities
(municipalities having 5,000 inhabitants or more), towns
(municipalities having 1,000 to 5,000 inhabitants), and
villages (municipalities having 150 to 1,000 
inhabitants).  Minimum population for incorporation is
300.

Township Governments (0)

    Louisiana has no township governments.

PUBLIC SCHOOL SYSTEMS (66)

School District Governments (66)

    The following types of school districts in Louisiana
are counted as separate governments for census purposes:

    Parish school districts
    City school districts

    An elected parish school board administers all
local schools in each parish, except for the two city
school districts of Monroe and Bogalusa, each established
by special act.  The city districts are also governed by
elected boards.  Both parish and city school districts
may levy taxes, and may issue bonds upon voter approval.


Dependent Public School Systems (0)

    Louisiana has no dependent public school systems.
                                   LA - p.  2

Other Educational Activities

    Delgado College is not counted as a government.  This
college is owned by the city of New Orleans, but is
operated, under contract, by the State and its activites
are included, for census statistics, with those of the
State government.
    The Northeast Louisiana Sales Tax District was
established by special act to provide additional funds
for school districts and parish purposes by means of a
1 percent district-wide sales tax.  It is governed by
a board of commissioners composed of the president of the
Monroe city school board and the presidents of the parish
school boards of Caldwell, Catahoula, Concordia, East
Carroll, Franklin, Jackson, Lincoln, Madison, Morehouse,
Ouachita, Richland, Tensas, Union, and West Carroll
Parishes.  The district is not counted as a government.
    Louisiana statutes also authorize parish school
boards to establish various kinds of subordinate areas
or bodies for local school administration--junior college
districts, school districts within parishes, school
subdistricts, special education districts, and
consolidated school districts.  These are not counted as
governments.

SPECIAL DISTRICT GOVERNMENTS (30)

    Louisiana statutes authorize the creation of a 
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Acadiana Railroad Development District

    This district was created by 1988 legislation to
develop rail lines in Lafayette and St. Landry Parishes.
A board of seven commissioners, appointed by the 
Governor, governs the district.  The district may charge
fees and rentals and, with voter approval, levy ad 
valorem taxes and issue bonds.

Amite River Drainage and Water Conservation District

    This district was created by special act to 
facilitate flood control and water resources development
in the Amite River area (Ascension, East Baton Rouge, 
East Feliciana, St. Helena, and St. James Parishes).  The
board of commissioners consists of 13 members; one member
is appointed by the Governor from the district at large
and 12 are appointed by the Governor following 
nominations by members of the legislature serving that
portion of each parish within the district.  The board
may levy ad valorem taxes and issue bonds.
                                   LA - p.  3

Bayou Lafourche Fresh Water District

    This district was established by special act to
provide fresh water in portions of Ascension, Assumption,
and Lafourche Parishes.  It is governed by a board that
is appointed by the police juries of the three parishes
included in the district.  The district may fix charges
for water, levy taxes, and issue bonds with the approval
of the voters.

Bi-State Corridor Commission

    This commission was created by 1991 legislation to
finance the construction of a highway between Red River,
Bienville, Sabine, and Webster Parishes in Louisiana and
Columbia County in Arkansas.  The commission consists of
representatives of the cities, parishes, and counties
served.  The commission may collect user fees and 
charges with voter approval, and may issue revenue bonds.

Capital Area Groundwater Conservation District

    This district was authorized by special act to 
provide for development of groundwater resources.  It
is governed by a board of 15 commissioners appointed
by the Governor from panels submitted by various public
and private agencies.  The district may fix user charges
and accept grants.

Chennault Industrial Air Park Authority

    This authority was established by intergovernmental
agreement pursuant to 1986 legislation to develop an
industrial air park in Calcasieu Parish.  The authority
is governed by a board of commissioners, of whom two are
appointed by Calcasieu Parish, two by the city of Lake
Charles, one by the parish school board, one by the State
board of elementary and secondary education, and one
by the other six.  The authority may receive revenue
from the sale or lease of its facilities, and may,
upon voter approval, levy ad valorem taxes and issue
bonds.

Concordia Lake Commission District

    This district was authorized by special act to
regulate boating, hunting, and fishing on Lake Concordia.
It is governed by a board of five members appointed by
the Governor.  The district may impose license fees and
accept appropriations and grants.  This district was not
reported in operation as of January 1992.
                                   LA - p.  4
East St. Tammany Events Center District

    This district was established by 1986 legislation to
acquire, construct, develop, maintain, and operate an
events center.  The district governing body consists of
one member appointed by the mayor of Slidell, three by
the city council of Slidell, one by the board of aldermen
of Pearl River, two by the St. Tammany Parish police
jury, and two by the Greater Slidell Area Chamber of
Commerce.  The district may fix rates, charges, and
rentals for its facilities and services.  Upon voter
approval, it may levy ad valorem taxes and special
assessments, and issue bonds.

Evangeline Parish Solid Waste Disposal District

    This district was created by special act to operate
and maintain solid waste disposal facilities in the 
parish of Evangeline.  It is governed by a commission
consisting of 13 commissioners; 6 are appointed by the
governing authority of Evangeline Parish and seven are
appointed by the mayors of all municipalities within the
parish.  The commission may levy ad valorem taxes and,
with voter approval, issue bonds.

Joint Electric Power Generation and Transmission
Facilities

    Joint electric power generation and transmission
facilities serving two or more municipalities are
established by agreement among participating 
municipalities upon passage of an ordinance by each
participating muicipality ratifying the agreement.  The
composition of the governing body is specified in the
agreement establishing the facility.  Member 
municipalities may appropriate funds for the facility
and issue bonds on its behalf.  The amount of funds to
be appropriated by, and the bonds to be issued by, each
participating municipality, are specified in the 
agreement.  Public power authorities serving a single
municipality are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Juvenile Justice Districts

    These districts have been established by special
acts to provide facilities for the rehabilitation of
juvenile offenders:

    Florida Parishes Juvenile Justice District
    Northwest Louisiana Juvenile Detention Center 
     District
    Tangipahoa Parish Juvenile Justice District
    Tri-Parish Juvenile Justice District

    Similar provisions apply to each of these districts.
Each is governed by a board of commissioners appointed
by State and local officials representing the courts
in the area served.  The districts may assess fines
on offenders and, upon voter approval, may levy ad
valorem taxes and issue bonds.                                   LA - p.  5

La Salle-Grant Solid Waste Disposal District

    This district was established by 1990 legislation
to provide solid waste collection and disposal services
in Grant and La Salle Parishes.  A board of commissioners
consisting of three members appointed by the police jury
of each of the two parishes governs the district.  The
district may, upon voter approval, levy ad valorem taxes
and issue bonds.

Louisiana Energy and Power Authority

    This authority was established by law to provide
electric power as needed across the entire State.
Individual municipalities may elect to participate.
The governing board consists of one representative from
each participating municipality.  The authority may fix
and collect rents, rates, and fees for use of electric
power and energy, services, facilities, and commodities.
The authority may issue bonds upon approval of the
Louisiana State bond commission.

Louisiana Local Government Environmental Facilities
Authority

    This authority is established by 1991 legislation,
after resolution of three or more political subdivisions,
to assist local governments in constructing, extending,
and repairing environmental facilities like sewage
treatment and solid waste disposal facilities.  A board
of directors consisting of representatives of the
participating governments governs the authority.  The
authority may fix fees, rentals, and charges, enter into
cost sharing agreements with participating governments,
and issue bonds.

Louisiana Municipal Natural Gas Purchasing and
Distribution Authority

    This authority is established by 1987 legislation,
after resolution of participating governments, to
purchase and distribute natural gas to participating
municipalities.  A board of directors consisting of
representatives of each participating municipality
governs the authority.  The authority may fix rates,
fees, and charges, and issue revenue bonds.

North and South Rapides Parish Sanitation Districts

    These districts were authorized by 1985 legislation
to provide solid waste collection and disposal services.
A board appointed jointly by the mayors of the 
participating municipalities, plus 1 member appointed by
the parish police jury and 2 members by the Governor,
governs each district.  Upon voter approval, these
districts may levy a sales and use tax.
                                   LA - p.  6
Parish Economic Development Districts

    These districts have been authorized by local acts
to encourage economic development:

    Caddo-Bossier Parishes Port Commission
    England Economic and Industrial Development District
     (in Rapides Parish)
    Grant Economic Development District
    La Salle Economic Development District
    Morehouse Economic Development District
    Natchitoches Economic Development District
    Rapides Economic Development District
    Ruston-Lincoln Economic Development District
    St. Landry Parish Economic and Industrial
     Development District
    Terrebonne Economic Development District
    Tri-Parish Economic Development District (Catahoula,
     Concordia, and Tensas Parishes)

    Similar provisions apply to each of these districts.
Each is governed by a board of commissioners appointed by
the Governor or by local officials, in accordance with
the provisions of specific authorizing legislation.
The districts may impose rentals and charges for use of
their facilities and, upon voter approval, may levy
ad valorem taxes and issue bonds.

Port, Harbor, and Terminal Districts (special acts)

    The following districts have been established by
special acts to operate port facilities:

    Abbeville Harbor and Terminal District
    Alexandria Port Authority
    Cane River Waterway District
    Grand Isle Port Commission
    Greater Lafourche Port Commission
    Greater Ouachita Port Commission
    Jennings Navigation District
    Lafayette Harbor, Terminal, and Industrial 
     Development District
    Lake Charles Harbor and Terminal District
    Mermentau River Harbor and Terminal District
    Morgan City Harbor and Terminal District
    Port of Iberia District
    St. Bernard Port, Harbor and Terminal District
    St. Tammany Parish Port Commission
    South Tangipahoa Parish Port Commission
    Terrebonne Port Commission
    Twin Parish Port Commission
    Vinton Harbor and Terminal District
    Washington Parish Port Commission
    West Calcasieu Port, Harbor and Terminal District

    Similar provisions apply to each of these districts.
Each is governed by a board of commissioners appointed
by the Governor or by local officials, according to
provisions of specific authorizing legislation.  All of
these districts may collect rates and fees for the use
of their facilities and all may levy ad valorem taxes.                                   LA - p.  7

These districts may issue bonds, but, in most cases, the
approval of the voters is necessary.  The St. Tammany
district was not reported in operation as of January 
1992.
    A number of districts of this type are not counted as
governments and are not listed above, in cases where
title to property used by the districts is vested
specifically in the State, or where the districts are
subject to State administrative or fiscal controls.  In
addition, the Plaquemines Port, Harbor, and Terminal
District, which is governed by the parish commission
council, is not counted as a government.  See
"Subordinate Agencies and Areas," below.

Rapides Parish Stormwater Management and Drainage
District

    This district was established by 1982 legislation to
acquire, construct, and improve drainage facilities.
A board of five commissioners governs the district; one
each is appointed by the governing bodies of Alexandria,
Pineville, Rapides Parish, and Rapides Soil and Water
Conservation District.  The Rapides Farm Bureau also
appoints one member.  The district may, upon voter
approval, levy ad valorem taxes and issue bonds.

Regional Transit Authority

    The Regional Transit Authority was established by law
to provide bus and rail transit in the New Orleans
metropolitan area.  However, participation of any parish
is voluntary.  The governing body consists of four
commissioners, two of whom are appointed by the chief
executive officer of the parish that generates the most
revenue.  The authority may set fares and other charges,
accept State and Federal grants, and, with voter
approval, levy ad valorem taxes.  The authority may issue
revenue bonds or, upon voter approval, general obligation
bonds.

River Parishes Transit Authority

    This authority was authorized by special act to
provide transit service in St. Charles, St. James, and
St. John the Baptist Parishes.  It is governed by a board
of commissioners, with one member appointed by each of
the police juries of St. Charles, St. James, and St. John
the Baptist Parishes, and four members appointed by the
Governor.  The authority may fix fares, rentals, and
charges, accept grants, receive contributions from member
parishes, and issue revenue bonds.  This authority was
not reported in operation as of January 1992.
                                   LA - p.  8

St. Landry Parish Solid Waste Disposal District

    The St. Landry Parish Solid Waste Disposal District
was established by law to provide for a waste collection
and disposal system covering all of St. Landry Parish.
The district is governed by a nine-member board of
commissioners appointed by the St. Landry Parish police
jury.  The district may levy a property tax and issue
bonds with voter approval.  The district may also receive
the proceeds of a parish sales tax upon voter approval.

St. Mary Parish Mass Transit Authority

    This authority was established by special act to
develop and maintain a mass transit system for St. Mary
Parish.  The authority is governed by a board of five
commissioners appoined by the police jury of St. Mary
Parish.  The authority may accept grants and gifts, may
charge and collect fares, rates, rentals, and other
charges for its facilities, and may issue revenue bonds.
This authority was not reported in operation as of
January 1992.

South Terrebonne Parish Tidewater Management and
Conservation District

    This district was created by special act to provide
drainage and flood control facilities in the south
portion of Terrebonne Parish.  A board of seven
commissioners appointed by the Governor governs the
district.  The district, upon voter approval, may levy ad
valorem taxes and issue bonds.

Teche-Vermilion Fresh Water District

    This district was established by a 1969 special act
to establish, maintain, and protect a fresh water supply
in Bayou Teche and the Vermillion River.  It is governed
by a board of commissioners composed of one member from
each of the parishes in the district and appointed by the
respective police juries.  The district board may levy
ad valorem taxes and issue bonds.

Terrebonne Parish Artificial Reef Development District

    This district was established by 1991 legislation
to promote and maintain artificial reefs in the waters
of Terrebonne Parish.  A board of seven commissioners,
six appointed by the parish council and one by the parish
president, governs the district.  The district may fix
fees and rentals for facilities and services and, upon
voter approval, may levy ad valorem taxes and issue
bonds.
                                   LA - p.  9

Terrebonne Parish Mass Transit Authority

    This authority was authorized by special act to
provide transit service.  It is governed by a board of
commissioners, with four members appointed by the 
president of the Terrebonne Parish Council, and one
member appointed by the Houma-Terrebonne Chamber of
Commerce.  The authority may set and collect rates,
fares, rentals, charges, and tolls, and may issue bonds
with the approval of the Louisiana State bond commission.
This authority was not reported in operation as of
January 1992.

Tri-Parish Drainage and Water Conservation District

    This district was established by 1990 legislation to
provide drainage and flood control facilities in 
Iberville, Pointe Coupee, and West Baton Rouge Parishes.
A board of nine commissioners, of whom three represent
each parish served, governs the district.  Upon voter 
approval, the district may levy ad valorem taxes and
issue bonds.

Tri-State Corridor Commission

    This commission was authorized by 1990 legislation
to undertake economic development in Caddo Parish,
Louisiana; Marion, Cass, and Bowie Counties, Texas; and
Little River and Miller Counties, Arkansas.  A board of
12 commissioners governs the authority; they are 
appointed by the parish, county, or municipal governments
they represent.  One ex officio nonvoting member each is
appointed by the highway departments of the States of
Arkansas, Louisiana, and Texas.  The commission may,
upon voter approval, levy highway user taxes, fees, and
charges.  The State governments may issue revenue bonds
on behalf of the commission.

Watershed Districts (special acts)

    The following districts have been established by
special act to provide flood control, water conservation,
and water supply facilities:

    Claiborne Parish Watershed District
    Franklin Parish Watershed District
    Jackson Parish Watershed District
    Jackson-Bienville Parishes Dugdemona Watershed
     District

    Similar provisions apply to each of these districts.
Each is governed by a board of commissioners appointed
by the police juries of the parishes served.  These
districts may levy ad valorem taxes and issue bonds.
The Jackson-Bienville Parishes Dugdemona Watershed 
District was not reported in operation as of January
1992.

                                   LA - p. 10

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Louisiana that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county or parish governments.  In the listing
below of authorized parish-related agencies, a bullet (*)
appears for each entity of this kind--i.e., any that may
serve a portion rather than all of a parish and for which
a tax may be levied against the assessed value of 
property in the area served.

    Drainage districts (parish).  Districts of this type,
which provide drainage for agricultural lands, include
gravity drainage districts, consolidated gravity drainage
districts, and leveed and pumped drainage districts.
Such districts are established by the parish police jury
(in any parish except Orleans) on its own initiative, or
by petition of landowners, or, in the case of 
consolidated gravity drainage districts, upon request of
two or more drainage districts.  In the case of leveed and
pumped drainage districts, formation must be initiated
by petition of landowners if the proposed district 
includes lands situated in one or more existing drainage
districts.  The approval of the State department of
public works is also required for the formation of leveed
and pumped drainage districts.
    Drainage districts are governed either by a board of
commissioners appointed by the parish police jury, or by
the parish police jury ex officio.  Such districts may
levy ad valorem taxes and special assessments upon
approval of the parish police jury.  In certain parishes,
drainage districts may also collect service charges with
voter approval.  However, voter approval is necessary for
consolidated gravity drainage districts to assume the
debt of included districts. Subdistricts of drainage
districts may be created.  They are not counted as
separate governments.
                                   LA - p. 11

    Fire protection districts (parish or joint
parish-municipal).  These districts are established to
provide fire protection services by resolution of the
parish governing body after hearing and with a 
concurring resolution of the municipality included in
the district.  The governing body of the district
consists of the parish police jury ex officio or of five
commissioners; the number of commissioners representing
each parish or municipality in the district is specified
by statute.  The district may, with the approval of the
parish governing body, levy taxes and, in certain
parishes, may collect service charges.  Bond issues
require the approval of the parish governing body and
the voters.

    Greater Baton Rouge Port Commission (State).  This
commission was established to operate port facilities in
the Baton Rouge area.  It consists of nine members
appointed by, and serving at the pleasure of, the
Governor, from names submitted by the cities and the
parishes in the port area, plus one member appointed at
the Governor's discretion.  The commission may collect
rates and charges for its services and facilities, may
issue revenue bonds, receive contributions from Federal,
State, and local governments, and, with voter approval,
levy ad valorem taxes.

    Greater New Orleans Expressway Authority (State).
This authority was established in Jefferson and St.
Tammany Parishes to build and operate the Lake
Pontchartrain Causeway, under a general law.  The
members of the authority are appointed by the 
participating governments and by the Governor.  The
authority may fix and collect tolls, and receive
appropriations from participating governments.  The
participating parish governments jointly issue revenue
bonds for authority purposes.  Under provisions of 1988
legislation, the budget of this authority is now subject
to State approval.  In the 1987 Census of Governments,
and in previous census reporting, this authority was
classified as a dependent agency of the participating
parish governments.

    Hospital service districts (parish).  Parish police
juries may divide parishes into one or more hospital
service districts or combine with other parishes to
form a hospital service district to operate hospital
faciliities.  A police jury establishes such a district
upon petition of taxpayers.  Administration is by a
board of commissioners appointed by the police jury.
Upon approval of the parish governing body, the district
may charge rates for services; voter approval is also
necessary for tax levies and bond issues.  In districts
established in two or more parishes, appointment of
commissioners to the board is based on the assessed
value of property of the district in each parish.
                                   LA - p. 12

    Housing authorities (parish or municipal).  Four
types of housing authorities are authorized under
Louisiana statutes:

    City housing authorities.  Established by resolution
    of the city council, with authority commissioners
    appointed by the mayor;

    Consolidated housing authorities.  Established by the
    city councils of two or more cities, with one 
    authority commissioner appointed by the mayor of
    each member city;

    Parish housing authorities.  Established by the
    parish governing body, with authority commissioners 
    appointed by the parish governing body;

    Regional housing authorities.  Established by the
    parish governing bodies in two or more parishes, with
    one authority commissioner appointed by the governing
    body of each member parish.

    All housing authorities may collect rentals and fees,
accept grants, and issue revenue bonds with the approval
of the governing bodies of the participating parishes
or municipalities.

    Industrial development boards (parish or municipal).
These boards are established by resolution of the
parish or municipal governing body to finance and lease
industrial and pollution control facilities.  A board of
directors is appointed by the parish or municipal 
governing body.  The board may fix rents, fees, or
charges, and issue revenue bonds.

    Levee districts (State).  Levee districts (sometimes
called levee and draiange districts) are created by
special acts of the legislature to maintain levees and
levee drainage; similar provisions apply to each.  A
board of commissioners appointed by, and serving at the
pleasure of, the Governor governs each district.  Each
levee district may levy ad valorem taxes and assessments
and issue bonds.

    Louisiana Health Education Authority (State).  This
authority was created by act of the legislature to 
finance health education facilities. A board of trustees,
consisting of the Governor ex officio plus 12 members
appointed by the Governor and 1 member appointed by
the mayor of New Orleans, governs the authority.  The
authority may fix rates, rents, fees, and charges, and
may issue revenue bonds.
                                   LA - p. 13

    Louisiana Housing Finance Agency (State).  This
agency was created by law to provide additional funds
for residential mortgages at interest rates within the
means of low and moderate income families.  The agency
is governed by a board of 11 members, 9 of whom are
appointed by the Governor, plus the State treasurer and
the secretary of urban and community affairs, who serve
in an ex officio capacity.  The agency may purchase
insured mortgage loans and issue bonds upon approval of
the Louisiana State bond commission.

    Louisiana Recovery District (State).  This district
was created by 1988 legislation to assist the State in
deficit reduction, and to provide financial assistance
to local governments.  A board of nine directors,
including five appointed by the Governor, plus the State
treasurer, the Governor, the president of the senate, and
the speaker of the house, or their designees, governs the
district.  The district may levy a sales and use tax,
receive fees and charges from the sale of bonds or
from contracts, and may issue bonds.

    Louisiana Stadium and Exposition District (State).
This district was created by law to plan, construct,
maintain, and operate facilities in Orleans and
Jefferson Parishes, including the Superdome, for sport,
athletic, and other public events.  The district is
governed by a board of 12 ex officio and five appointed
members.  The ex officio members include the Governor,
the Lieutenant Governor, the State treasurer, the speaker
of the house of representatives, the president pro 
tempore of the senate, the chairperson of the 
appropriations committee in the house of representatives,
the chairperson of the ways and means committee in the
house of representatives, the chairperson of the joint
legislative audit committee, the mayor of New Orleans,
and the parish president of Jefferson Parish.  The
appointed members consist of the following:  three are
appointed by the mayor of New Orleans with the approval
of the city council; one is appointed by the Jefferson
Paish president; and one is appointed by the Governor.
The district may charge admission fees and charges,
collect and levy hotel occupancy taxes, and issue
revenue bonds.

    Louisiana State Bond and Building Commission (State).
This commission was established to provide for the
construction and the improvement of public buildings and
facilities.  It is composed of the Governor, the State
treasurer, the Lieutenant Governor, the speaker of the
house, and the chairpersons of the house appropriations
and senate finance committees.  Effective January 1, 
1973, all functions of this commission, except the
retirement of principal and interest on debt then
outstanding, were transferred to the Louisiana State
bond commission.
                                   LA - p. 14

    Louisiana State Building Authority (State).  This
authority consists of the Governor or the executive
counsel, the Lieutenant Governor, the speaker of the
house, the chairpersons of the house appropriations and
senate finance committees, the State auditor, and the
State treasurer, serving ex officio.  Bond issues of the
authority are met from a statewide property tax and from
revenues of the authority.  All functions of the 
authority, except the retirement of principal and 
interest on outstanding debt, have been transferred to 
the State treasurer.

    North Louisiana Economic Development Board (State).
This board was created by general law to facilitate
economic development in the 33rd. State senatorial
district with the exception of Ouachita Parish (i.e.,
portions of East Carroll, West Carroll, Madison, 
Morehouse, and Richland Parishes).  The board of
commissioners consists of nine members appointed by the
Governor from a list supplied by State legislators
serving the 33rd. district.  Members serve at the
pleasure of the Governor.  The board may levy ad valorem
taxes and, with voter approval, issue bonds.  The board
may also make contracts, buy and sell property, and
undertake economic development projects.

    Offshore Terminal Authority (State).  This authority
is under the State department of transportation and
development.  The authority was established to promote,
plan, finance, develop, and control offshore port
terminal facilities within the coastal waters of
Louisiana.  The authority is governed by a board of nine
commissioners appointed by the Governor; two are selected
from the three deepwater ports; two from each of the
three public service commission districts; and one 
selected at large.  The authority may charge fees and
other charges, accept gifts and donations, and issue
revenue bonds.

    Port Commission of New Orleans (State).  This
commission operates port facilities and the Rivergate
convention center in New Orleans.  It consists of
seven members appointed by the Governor from nominations
made by various organizations.  The commission may
collect tolls and charges.  Bond issues must be approved
by the Governor and the Louisiana State bond commission.

    Public trusts (State, parish, municipal, or special
district).  Public trusts are estalished by a legal
instrument or will, upon approval of the Governor and
the legislature (if the State is the beneficiary 
government) or upon approval of the governing body of
a parish, municipal, or special district government (if
a parish, a municipality, or a special district is the
beneficiary government).
                                   LA - p. 15

    Public trusts are authorized by law to perform 
diverse functions, and may be known by a wide variety of
names.  The method of selecting the governing body is
specified in the legal instrument or will creating the
trust; however, if the State is the beneficiary 
government, the governing body consists of eight members
appointed by the Governor.  Agencies of this type may fix
fees and charges for use of their properties or services,
and may issue revenue bonds.  If a parish or a 
municipality is the beneficiary government, the issue of
such bonds requires voter approval.

    Recreation districts (parish).  Parish police juries
may create recreation districts either wholly within a
parish or within two or more parishes to provide 
recreational facilities.  The governing body of the
district is a board of commissioners appointed by the
police jury.  Districts may levy taxes and issue bonds
upon approval of the parish governing body and the 
voters.

    Sewerage districts and consolidated sewerage
districts outside municipalities (parish).  These 
districts may be established upon resolution of the
police jury after hearing, on its own initiative or upon
petition of the taxpayers, to provide sewerage services.
The police jury appoints the district board of
commissioners.  The district may collect rates and
charges and may issue revenue bonds upon approval of the
parish governing body.  Sewerage districts and 
consolidated sewerage districts may also be governed by
the parish police jury ex officio.  In a few parishes,
consolidated sewerage districts have been created by
special act.

    Soil and water conservation districts (State).  These
districts are established by petition of landowners to
the State soil and water conservation committee after
public hearing and advisory referendum.  However, the
State committee may disapprove the petition after the
referendum has been held.  A board of five supervisors,
three elected and two appointed by the State committee,
governs each district.  The district may require
contributions from benefited landowners.

    South Louisiana Port Commission (State).  This
commission was created by act of the legislature to
develop port facilities in St. Charles, St. James, and
St. John the Baptist Parishes.  The Governor appoints
the commissioners.  The commission may fix rates, fees,
tariffs, and charges, and may issue revenue bonds.
The title to property used by the commission is vested
specifically in the State.

    Waterworks districts (parish or joint parish-
municipal).  A parish police jury may, on its own
initiative or on petition of resident landowners,
organize waterworks districts that may include
incorporated areas and that provide water supply
facilities.  A board of five commissioners governs each                                   LA - p. 16

district, but additional members may be appointed by
included municipalities or parishes.  The commissioners
may fix rates and fees, levy ad valorem taxes and special
benefit assessments, and issue bonds upon approval of the
parish governing body.

    Other examples include:

State
    Ascension-St. James Airport and Transportation 
     Authority
    Bayou D'Arbonne Lake Watershed District
    Capital Construction and Improvement Commission
    Cypress and Black Bayou Recreation and Water
     Conservation District
    Grand Bayou Reservoir District (formerly Black Lake
     Bayou Recreation and Water Conservation District) 
    Judicial enforcement districts
    Lake Pontchartrain Sanitary District
    Louisiana Agricultural Finance Authority
    Louisiana Alligator Market Development Authority
    Louisiana Correctional Facilities Corporation
    Louisiana Development Finance Corporation
    Louisiana Economic Development Corporation
    Louisiana Educational Television Authority
    Louisiana Export and Import Trade Development 
     Authority
    Louisiana Exposition Authority
    Louisiana Fiscal Authority
    Louisiana Health Care Authority
    Louisiana Health Insurance Association
    Louisiana Motor Vehicle Theft Prevention Authority
    Louisiana Office Building Corporation
    Louisiana Resource Recovery and Development Authority
    Louisiana State Bond Commission
    Louisiana Tourism Promotion District
    Louisiana Western Corridor Commission
    Louisiana Workers Compensation Corporation
    Mississippi River Bridge Authority
    New Orleans City Park Improvement Association
    New Orleans Exhibition Hall Authority (including
     New Orleans Public Facility Management Inc.)
    Parish health units
    Parish sales tax districts
    Port commissions under State administrative or
     fiscal control:
      Assumption Parish Port Commission
      Avoyelles Parish Port Commission
      Bulk Cargo Offshore Terminal Commission
      Caddo-Bossier Parishes Port Commission
      Catahoula Parish Port Commission
      Columbia Port Commission
      East Cameron Port Harbor and Terminal District
      Greater Krotz Springs Port Commission
      Lake Providence Port Commission
      Madison Parish Port Harbor and Terminal District
      Vidalia Port Commission
      West Cameron Port Harbor and Terminal District                                   LA - p. 17

    Red River Waterway District
    Sabine River Authority of Louisiana
    Southeastern Aviation Authority                     
    State planning and development districts

Parish
    Agricultural arena authorities
    Agricultural industrial boards
   *Airport authorities or districts (parish)
    Ambulance service districts
    Assessment districts
    Calcasieu Parish Interstate Highway Lighting District
    Cameron Parish Public Utility District
    Coliseum authorities
    Communications districts
   *Community center and playground districts
   *Consolidated special service districts (including
     consolidated waterworks and sewerage districts)
    Drug rehabilitation services districts 
    East Feliciana Parish special taxing districts
    East Jefferson Parish Culture and Recreation District
    East-West Expressway Authority (joint parish
     -municipal)
    Environmental protection districts
   *Garbage districts
   *Gas utility districts
    Grant Parish Cemetery District
    Historic preservation districts
    Iatt Lake Water Conservation Districts
    Individual sewerage system districts
    Industrial development boards (parish)
    Industrial districts
   *Irrigation districts
    Jefferson Parish Economic Development and Port 
     District
    Jefferson Parish Human Services Authority
    Joint authorities and districts for specified
     public purposes
    Lafayette Economic Development Authority (formerly
     Lafayette Harbor and Terminal District)
    Lafayette Parish Bayou Vermilion District
    La Salle Parish Cemetery District
    Law enforcement districts
    Lincoln Parish special taxing districts
    Livingston Parish Law Enforcement District
    Livingston Parish special taxing districts
   *Mosquito abatement districts
    Multiparish juvenile detention home districts
    Navigation districts (except Jennings Navigation
     District)
    New community development corporations
    North Lafourche Revitalization District
    Parish library boards
    Parish school loan fund committees
    Parish water and sewer commissions
    Plaquemines Port Harbor and Terminal District
    Rapides Parish Cemetery District
    Recreational facilities districts
                                   LA - p. 18

    Redevelopment agencies (parish)
   *Road and subroad districts
   *Road lighting districts
    St. Bernard Parish Water and Sewer Commission
    St. Mary Parish Cemetery District
    St. Tammany Parish Recreation and Parks District
    St. Tammany Parish Sewer and Water Management
     Commission
    St. Tammany Parish Special Recreation District 8
    St. Tammany Parish sub-road districts
    St. Tammany Parish Sales Tax District
    St. Tammany Parish Tax District (for property taxes)
    Special fire protection districts and subdistricts
     (parish)
    Tangipahoa Parish Water Conservation Commission
    Tax increment development corporations (parish)
    Vermilion Mosquito Abatement District
    Veterans' memorial districts
    West Baton Rouge Museum Board
    Zoning districts (St. Bernard Parish)

Municipal
    Airport authorities and districts (municipal)
    Community improvement agencies (special acts)
    Comprehensive Sewerage System Fund (formerly Greater
     Baton Rouge Consolidated Sewerage District)
    Downtown Development District (Shreveport)
    Downtown Development District of the City of
     Baton Rouge
    Downtown Development District of the City of
     New Orleans
    East Baton Rouge Parish Recreation and Park
     Commission
    East Baton Rouge Parish special taxing districts
    East-West Expressway Authority (joint parish-
     municipal)
    Fire districts (cities between 35,000 and
     250,000 population)
    Greater Baton Rouge Airport District
    Greater Baton Rouge Parking Authority
    Greater Baton Rouge Water Conservation Commission
    Hammond Downtown Development District
    Historic preservation districts
    Industrial development boards (municipal)
    Joint authorities and districts for special
     public purposes
    Lafayette Centre Development District
    Lake Pontchartrain-Catherine Sewerage and Water
     Management Commission (New Orleans)
    Mamou Hospital Service District
    Minden Downtown Development District
    Municipal ambulance service districts
    Muincipal library boards
    Municipal service districts in Baton Rouge
    Municipal sewerage districts--1908, 1926, 1928, and
     1950 laws
    Municipal utilities commissions (municipalities of
     6,000 to 7,000 population)
                                   LA - p. 19

    New community development corporations
    New Orleans Almonaster-Michaud Industrial District
    New Orleans Community Improvement Agency
    New Orleans Housing Commission
    New Orleans International Airport Sales Tax District
    New Orleans International Trade Building Corporation
    New Orleans Sewerage and Water Board
    North Terrebonne Parish Drainage and Conservation
     District
    Orleans Parish Commuications District
    Orleans Parish Law Enforcement District
    Public Belt Railroad of New Orleans
    Public power authorities
    Redevelopment agencies
    Special fire protection districts and subdistricts
     (municipal)
    Sprinkling and sweeping districts
    Sulphur Industrial Development District
    Tax increment development corporations (municipal)
    Terrebonne Parish Corrections and Rehabilitation
     Commission
    Washington Museum and Tourist Commission
    Waste Management Authority

    Louisiana laws also provide for various types of
local areas for election purposes and administration of
justice.


                              ME - p.  1
               MAINE

    Maine ranks 33rd. among the States in number
of local governments, with 796 as of January 1992.

COUNTY GOVERNMENTS (16)

    There are no areas in Maine lacking county
government.  The county governing body is the
board of county commissioners.  The counties
are responsible for only limited functions in
Maine--principally the maintenance of the
courthouse and county jail, maintenance of roads
in unorganized territory, and a few police
functions.  Most local government services are
performed by towns or cities.
    About 40 percent of the area of the State has
no city or town government.  Most governmental
services in such "unorganized territory" that
are not provided by county governments are
provided by the State.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (490)

    The 490 subcounty general purpose governments in
Maine comprise 22 municipal (city) governments and 468
town or plantation governments.  These two types of
governments are distinguished primarily by the historical
circumstances surrounding their incorporation.  In Maine,
city, town, and plantation governments have similar
powers and perform similar functions.

Municipal Governments (22)

    The term "municipality," as defined for census
statistics on governments, applies only to the cities
in Maine.  Cities are created by special legislation
and exist outside the area of any town.  However,
under home rule, cities may draft their own charters.
Village corporations are counted as special
district governments (see below).
    Towns, to which the term "municipalities" is
generally applied by Maine statutes, and plantations,
to which the term "municipalities" is also applied
for some purposes by Maine statutes, are counted
for census purposes as town rather than municipal
governments (see below).
                              ME - p.  2

Town or Township Governments (468)

    Although not differing in legally authorized powers
from the types of municipal governments described above,
units in Maine designated as "towns" and "plantations"
are counted in census statistics on governments as
town governments.  
    Although town governments exist in each county
in Maine, they do not cover the entire area of each
county.  Cities, gores, Indian reservations, and
unorganized territory exist outside the area of
any town or plantation.  
    The town executive body is known as a board of
selectmen, while the plantation executive body is the
board of assessors.  Under home rule provisions, towns
may draft their own charters.  These units perform many
of the duties elsewhere commonly associated with
county governments.
    Under Maine law, the term "township" refers to
tracts of land within unorganized territory, and not
to towns, plantations, or other local governments.

PUBLIC SCHOOL SYSTEMS (288)

School District Governments (91)

    Only the following types of school districts in
Maine are counted as separate governments for census
purposes:

      School administrative districts
      Community school districts
      Incorporated school districts
      Vocational regions
                              ME - p.  3


    School administrative districts, which constitute
the majority of school district governments in Maine,
are formed only when certain criteria regarding the
number of secondary pupils to be educated have been
met, and serve two or more participating cities, towns,
or plantations.  An elected board of directors governs
each school administrative district.  The district
directors determine district tax requirements subject
to voter approval; participating cities and towns
collect the taxes on behalf of the district.  The
district may also issue bonds after voter approval.
    Community school districts are school
administrative units formed between two or more
participating towns for any combination of grades from
kindergarten through grade 12.  Each community school
district is governed by an elected board of trustees
and a community school committee.  School committee
members are selected by and from the elected school
committees of the participating towns and plantations,
except that districts providing grades 1 through 12
inclusive must have an elected school committee.
The community school committee determines district
tax requirements subject to approval by majority vote
of the voters in the district, to be collected by the
participating cities and towns.  However, the issuance
of bonds requires the approval of the district trustees.
    Maine law also provides for incorporated school
districts serving a single city or town.  A meeting of
the voters governs the district.  Financial provisions
for incorporated school districts are similar to those
for school administrative districts.
    The vocational regions are governed by cooperative
boards with the power to issue bonds subject to
referendum.  As of January 1992, seven vocational regions
were reported in operation.

Dependent Public School Systems (197)

    Maine statutes provide for the following types of
dependent public school systems:

    Systems dependent on municipal governments (17):
      City school systems

    Systems dependent on town governments (176):
      Town school systems

    Systems dependent on the State government (4):
      Schools in unorganized territory
      Indian schools

                                   ME - p.  4

    Education in Maine is provided principally through
the 17 city and 176 town school systems.  These systems
are classified for census purposes as dependent agencies
of city or town governments, and are not counted as
separate governments.  Although these school systems
are governed by elected school committees, their fiscal
needs are provided by the city and town governments 
they serve.  Union school systems, another type of
dependent public school system, provide for the
maintenance of schools for two or more town areas
and are governed by the school committee of the town
where the school facilities are located.
    The schools in unorganized territory are operated and
maintained by the State department of education.
    Also classified as dependent activities of the State
government, and not counted as separate governments, are
the Indian schools.  An elected school committee governs
each Indian school.  As of January 1992, there were 3
Indian schools.

Other Educational Activities

    Maine law provides for school unions, formerly known
as supervisory unions.  School unions are entities for
the employment of a superintendent to serve several
towns.  These unions are joint educational service
agencies of the public school systems they serve, and are
not counted as separate governments.
    Maine law also provides, by special act, for
school "districts" to erect and maintain buildings for
city and town schools.  These "districts" are dependent
activities of the cities or towns they serve, and are
not counted as separate governments.  Similarly, the
vocational centers are dependent activities of the
participating city and town school systems, and are not
counted as separate governments.
    The postsecondary vocational-technical institutes
are classified as State institutions, and are not
counted as separate governments.

SPECIAL DISTRICT GOVERNMENTS (199)

    Maine statutes authorize the creation of a
variety of special districts or authorities that
are counted as governments.  These are discussed
in detail below.

Cemetery Districts

    Cemetery districts are created by special acts,
subject to local referendum, with similar provisions
as to their administration and financing.  An elected
board governs each district.  The districts may sell
lots and accept gifts and donations.
                                   ME - p.  5

Coastal Watershed Districts

    These districts to preserve coastal watershed
resources and control pollution therein are established
by petition of voters or application of municipalities
to the State board of environmental protection, after
voter approval.  A board of trustees governs each
district; one member is appointed by each participating
sanitary or sewer district, and the remainder are
elected.  The participating municipalities make
proportionate contributions to the district budget.

Cobbossee Watershed District

    A 1971 special act, subject to local referendum,
authorizes the establishment of this district to control
the level and improve the quality and purity of the
water in the Cobbossee-Annabessacook Watershed.  A board
of trustees, appointed by the officials of the 
participating cities, towns, and water districts, governs
this district.  Bond issues must be approved by the 
voters.  The budget of the district is also subject to
approval of the voters at an annual district budget
meeting, with the cost of financing the district 
apportioned to the constituent underlying governments on
the basis of their assessed valuation.  This district,
approved by the voters, is the successor to the Cobbossee
-Annabessacook Authority.  The district may accept grants
and contributions.

Hospital Districts

    These districts are authorized by special acts
subject to local referendum, but with similar powers.
An elected board administers each district.  Hospital
districts may collect charges, determine the amount of
taxes to be levied for their use, accept grants and
loans, and issue bonds.
    The Caribou Hospital District is not counted as a
separate government, because title to its property
reverts to the city of Caribou when district debt is
paid.  See "Subordinate Agencies and Areas," below.

Housing Authorities

    Housing authorities may be created in a city or town
by resolution of the city or town governing body.  A
board of commissioners governs each authority; members
are appointed by the mayor in mayor-council cities, by
the council in other cities, and by the selectmen in
towns.  These authorities may issue bonds and fix and
collect rents from the housing projects.  They may also
accept Federal grants.

                                   ME - p.  6

Lake Watershed Districts

    These districts to preserve lake watersheds and
control pollution therein are established by petition
of voters or application of municipalities to the
State board of environmental protection, after voter
approval.  A board of trustees governs each district;
1 member is appointed by each participating water
district, and the remainder are elected.  The
participating municipalities make proportionate
contributions to the district budget.

Lewiston-Auburn Water Pollution Control Authority

    This authority was authorized by a special act.
It is administered by a board consisting of the director
of the Lewiston department of public works, the Lewiston
city administrator, a member of the Lewiston board of
public works, the president of the Auburn Sewerage
District trustees, the superintendent of the Auburn
Sewerage District, the Auburn city manager, plus an
additional member selected by the mayor of Lewiston.
The authority board determines its fiscal needs and
apportions them to the city of Lewiston and the Auburn
Sewerage District.  The authority may accept grants and
issue bonds.

Light and Power Districts

    These districts were established by special acts
approved by local referendum to acquire and operate
power houses and sell electric power.  An elected board
of trustees governs each district.  Light and power
districts may issue bonds and fix and collect rates
for services.

Maine Municipal and Rural Electrification Cooperative
Agency

    This agency was established by 1981 legislation
to provide wholesale electric power.  A board of
directors is appointed by the Governor; the Director 
of the Office of Energy Resources serves in an ex
officio capacity.  The agency may fix rents, rates,
and other charges, receive appropriations from member
cities and towns, and issue revenue bonds.

Maine-New Hampshire Interstate Bridge Authority

    This interstate authority is discussed in detail
under "New Hampshire--Special District Governments."

                                   ME - p.  7

Municipal Electric Districts

    These districts to provide electric power are
established by petition to, or ordinance of, the
governing bodies of one or more municipalities, after
voter approval.  An elected board of trustees governs
each district; if the district serves more than one
city or town, there are two trustees elected from each
participating city or town.  The district may fix rates
and, after voter approval, may issue revenue bonds.

Passamaquoddy District Authority

    This authority was authorized by a 1945 special
act.  Although the authorizing legislation for this
authority has never been repealed, the authority was
last reported in operation in the 1962 Census of
Governments.

Port Districts

    Port districts were created by special acts,
subject to local referendum, to provide docking and
transportation facilities for islands and coastal
ports in the State.  An elected board of trustees
governs each district.  Port districts may fix and
collect fees and charges for facilities and services,
levy special assessments, and issue bonds.  Two port
districts--Eastport and Rockland--still exist but are
inoperative; their functions are handled by the Maine
Port Authority, a State agency.

Recreational Center Districts

    The Bangor Recreation Center and District was created
by a 1951 special act, subject to referendum.  A board
of trustees appointed by the city council governs the
district.  The board may issue bonds and levy ad valorem
taxes.

Refuse Disposal Districts

    Districts to provide solid waste disposal and
resource recovery are established by application of 
one or more municipalities to the commissioner of
environmental protection, after public hearing and
referendum.  A board of directors, appointed by the
governing bodies of the municipalities served in
accordance with agreement between participating
governments, governs each district.  The district may
fix fees and charges, levy special assessments, and,
after voter approval, may issue revenue bonds.  In the
1987 Census of Governments, these districts were listed
as "Regional Refuse Disposal Districts."
    Districts of this type that serve only one 
municipality are not counted as separate governments.
See "Subordinate Agencies and Areas," below.
                                   ME - p.  8

Sanitary Districts or Sewer Districts

    The Maine Sanitary District Enabling Act permits
the establishment of sanitary districts by the 
board of environmental protection upon application
of municipal officers or residents of unorganized
territory, following public hearing and local referendum.
An elected board of trustees governs each district.
Sanitary districts may collect rates and charges, levy
benefit assessments, and issue bonds.
    A general law effective January 1, 1982 requires
that new sewer districts, as well as the charters of
sewer districts already established under private and
special laws, comply with uniform provisions in regard
to rate schedules, sewer extensions, and other operating
procedures.  Furthermore, all existing sewer districts
may opt to reorganize as sanitary districts under the
provisions of the Maine Sanitary District Enabling Act.
    The Kennebec Sanitary Treatment District was
authorized by a 1971 special act.  A board of trustees
appointed by the participating municipalities governs
the district.  The district trustees apportion annual
costs to the participating towns and the Waterville
Sewerage District and may also collect charges from
other users of its facilities.  The district may also
issue bonds.

Soil and Water Conservation Districts

    These districts may be formed by the State soil and
water conservation commission upon petition of the
occupiers of the land within the proposed district,
after a public hearing and a local referendum.  Each
district is governed by a board of five supervisors, two
of whom are appointed by the State soil and water
conservation commission and three are elected.  The
districts may require contributions from landowners for
services.

Transportation Authorities and Districts

    A general law permits two or more municipalities in
the same geographic public transportation region to
establish a municipal transit district by legislative
resolution.  Municipalities not in the same region must
gain approval from the State department of transportation
to join.  The district governing body is a board of
directors appointed by the officials of the member
municipalities; the number of directors depends on the
population size of each municipality.  The Greater
Portland Transit District, which comprises the cities of
Portland, South Portland, and Westbrook, and the town of
Cape Elizabeth, was established under this law.
    The Lewiston-Auburn Transportation Authority was
established by a 1959 special act.  A board of five
trustees, appointed in a manner determined jointly by
the two participating cities, governs the authority.  It
may fix rates and charges and issue bonds.
                                   ME - p.  9

    The Casco Bay Island Transit District was authorized
by a 1981 special act to operate ferry services.  A board
of 12 elected directors governs the district.  The
district may fix tolls and issue revenue bonds.
    Districts serving only one city or town are not
counted as separate governments.  See "Subordinate
Agencies and Areas," below.

Village Improvement Corporations

    Village corporations or "village improvement 
societies" are established by special legislation for
limited special purposes within town areas.  An elected
board of assessors, trustees, or managers governs each
corporation.  These corporations may levy ad valorem
taxes and fix charges for services.

Washington County Development Authority

    This authority was established by a 1959 special
act for recreational development purposes.  A seven-
member board appointed by the Governor administers the
authority.  The authority may fix fees and charges for
facilities, accept loans and contributions from public
sources, and issue bonds.  Although authorizing
legislation for this authority has never been repealed,
it was last reported in operation in the 1967 Census of
Governments.

Water and Sewer Districts

    Water and sewer districts have been individually
established by special acts, but all are under
substantially uniform provisions as to their organization
and operation.  The functions performed by districts of
this type vary according to the provisions of the 
specific authorizing legislation; examples of functions
performed include water supply, sewerage, or both.  A few
districts of this type may also provide electric power.
The districts in most instances are governed by an
elected board, although a few have locally appointed
boards.  The districts may issue bonds, and fix and 
collect rates for services.  Some of the districts may
levy special assessments.  Several districts of this
type are named "utilities districts" or "water and
electric districts."
    An act of the legislature requires uniform procedures
for establishment and operation of water districts formed
on or after January 1, 1982.  An elected board of 
trustees governs such districts.  Voter approval of the
level of debt authorization may be required as the result
of voter petition.  Charters of already existing water
districts not in conformity with the above provisions
after January 1, 1982 must be changed.

                         ME - p. 10

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Maine that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as governments.  Legal provisions
for some of the larger of these are discussed below (see
"Public School Systems," above, regarding educational
agencies of this nature).

    Maine Municipal Bond Bank Authority (State).  The
Maine Municipal Bond Bank was created by act of the
legislature to provide adequate capital markets for
local governments in Maine.  The bank is governed by
a board of five commissioners, consisting of the State
treasurer and the State bank commissioner ex officio,
plus three commissioners appointed by the Governor.  The
bank may fix fees and charges for its services, accept
appropriations and grants, and issue revenue bonds.

    Maine School Building Authority (State).  This
authority was established by a special act.  It is
administered by a board comprising the commissioner of
educational and cultural services, plus all members of
the State board of education.  The authority may accept
Federal loans and grants and issue revenue bonds payable
from the rental of its properties.

    Maine State Housing Authority (State).  This
authority was established to provide mortgage credit for
low and moderate income housing.  The authority is
governed by a board of seven members, five of whom are
appointed by the Governor, plus the State treasurer and
the director of the authority, who serve in an ex officio
capacity.  The authority may receive appropriations,
grants, and contributions, fix fees and charges in
connection with its loans, and issue revenue bonds.

    Maine Turnpike Authority (State).  This authority was
established by special act.  The authority board consists
of four members appointed by the Governor plus the
chairperson of the State highway commission, ex officio.
The authority may collect tolls and charges, and may
issue revenue bonds.

    Urban renewal agencies (city and town).  A general
law provides that these authorities may be established on
resolution of municipal officials and after local
referendum.  A board of trustees appointed by officials
of the sponsoring city or town governs each agency.
These agencies receive revenue from charges, grants, and
contributions, and may issue revenue bonds. The 
sponsoring government may levy taxes and issue its bonds
to provide funds for agency purposes.
                              ME - p. 11

    The Portland Renewal Authority and the Bangor Urban
Renewal Authority were established by special acts.
Each is administered by a board of commissioners
appointed by the respective city council.  Other 
provisions for these two agencies are similar to those
provided under general law above.

    Other examples include:
State
    Jail Industries Authority
    Maine Court Facilities Authority
    Maine Development Foundation
    Maine Educational Loan Authority
    Maine Finance Authority
    Maine Health and Higher Educational Facilities
     Authority
    Maine High-Risk Insurance Organization
    Maine Indian Housing Authority
    Maine Low-Level Radioactive Waste Authority
    Maine Port Authority
    Maine Public Utility Financing Bank

County
    Cumberland County Recreation Center and District

Municipal
    City health boards
    City parking districts
    Conservation commissions
    Eastport Landing Authority
    Energy commissions
    Kenduskeag Development District (Bangor)
    Municipal development districts
    Portland Coliseum Recreation Center District
    Primary assessing districts
    Transportation districts (single-city)

Town
    Conservation commissions
    Energy commissions
    Municipal development districts
    Norridgwock Airport Authority
    Northern Aroostook Airport Authority
    Primary assessing districts
    Town health boards
    Town of Kittery Port Authority
    Town parking districts
    Transportation districts (single-town)

Other
    The following are geographical areas outside the area
of any town or organized plantation, and are not counted
as governments:
    Gores      Surpluses
    Islands    Townships

    Maine laws also provide for various types of local
areas for election purposes and administration of 
justice.


                                   MD - p.  1
               MARYLAND

    Maryland ranks 44th. among the States in number of
local governments, with 401 as of January 1992.

COUNTY GOVERNMENTS (23)

    The entire area of the State is encompassed by county
government with the exception of the area of the city of
Baltimore, which is an independent city outside the area
of any county and is counted as a municipal rather than
a county government.  Baltimore County is a county
government but excludes the area of Baltimore City.
    The county governing body is known as the board of
county commissioners, except for Anne Arundel, Baltimore,
Harford, Howard, Montgomery, Prince George's, Talbot, and
Wicomico Counties, which operate under home rule
charters.  These eight counties are governed by county
councils.  In addition, Allegany, Caroline, Kent, Queen
Anne's, and Worcester Counties operate under a special
"code" option, but their governing bodies are still
designated as boards of county commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (155)

Municipal Governments (155)

    The municipal governments in Maryland are the cities,
towns, and villages.  There are no significant 
differences between city and town governments that would
affect their classification for census statistics.  All
municipal governments in Maryland except the City of
Baltimore (which is located outside the area of any
county) are treated as a single class in State 
legislation.
    In cases where "villages" in Montgomery County have
been formed as special taxing units, rather than 
incorporated as municipal governments, under Maryland
law, they are counted as special district governments,
rather than as municipal governments, for census 
purposes.  See "Special District Governments," below.

Township Governments (0)

    Maryland has no township governments.

PUBLIC SCHOOL SYSTEMS (40)

School District Governments (0)

    Maryland has no independent school district 
governments.

Dependent Public School Systems (40)

    Maryland statutes provide for the following types of
dependent public school systems:
                                   MD - p.  2

    Systems dependent on county governments (39):
      County boards of education
      County and regional community colleges

    System dependent on municipal governments (1):
      Baltimore city schools

    In Maryland, the local public school systems are not
counted as separate governments.  Schools in each of the
23 counties are administered by a county board of
education, appointed by the Governor, except in Allegany,
Carroll, Charles, Garrett, Howard, Kent, Montgomery, 
Prince George's, Somerset, and Washington Counties, where
the school board is elected.  County school fiscal
requirements are finally determined and provided for by
the county governing body.  The county school systems are
classified, for census purposes, as dependent agencies of
the county government.
    The Baltimore City schools are governed by a board
of commissioners appointed by the mayor with the consent
of the city council.  Their fiscal requirements are 
subject to review and are provided for by the city of
Baltimore.  They are not counted as a separate 
government, but are classified as a dependent agency of
the city of Baltimore.
    Most community colleges in Maryland are classified,
for census reporting, as dependent on the county 
governments they serve.  They are not counted as separate
governments.  Fiscal requirements of the colleges are
finally determined and provided by the sponsoring county
governments.  In the case of regional community colleges,
which serve two or more counties, each participating
county provides its share of the fiscal requirements of
the college in proportion to enrollment and population.
In January 1992, 16 county and regional community 
colleges were reported in operation.
    Community colleges are governed by a board of 
trustees appointed, in most cases, by the Governor with
the consent of the senate.
    The Baltimore City Community College is now 
classified as a State institution.  In the 1987 Census
of Governments, and in earlier census reporting, that
college was classified as a dependent agency of the 
City of Baltimore.

SPECIAL DISTRICT GOVERNMENTS (223)

    Maryland statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Drainage Districts, Associations, and Ditches

    Maryland statutes authorize the following types of
districts to provide for drainage of agricultural lands:
                                   MD - p.  3

    Drainage or levee districts--Drainage or levee
    districts may be established by the board of county
    commissioners on petition of landowners.  A board
    of drainage commissioners is appointed by the county
    commissioners.  The board may issue bonds and levy
    special benefit assessments.  Up to 1992, no drainage
    districts appear to have been established under this
    law.

    Public drainage associations.  These associations may
    be organized by the board of county commissioners on
    petition of the landowners after a public hearing.  
    An elected board of managers governs each
    association.  Public drainage associations may levy
    special benefit taxes and issue bonds.

    Storm drainage districts.  These districts may be
    established by local law in charter and code home
    rule counties.  Financial provisions governing storm
    drainage districts vary according to terms of the
    local legislation.

    Tax ditches (drainage).  The 1941 legislation 
    providing for public drainage associations (above)
    repealed the former tax ditch legislation, but
    permitted tax ditches then in operation to continue.
    The tax ditch law provided for the establishment of
    drainage ditches by the boards of county 
    commissioners on petition of landowners and after
    a public hearing.  They are governed by elected
    boards of managers.  Tax ditches may levy special
    benefit taxes.

Housing Authorities

    Housing authorities may be established in counties
or in cities of 1,000 or more population, upon resolution
of the governing body.  They are governed by boards of
commissioners appointed by the county governing body or
the mayor.  The authorities may issue bonds, collect
rentals, and borrow money or accept grants from the
Federal Government.
    Housing authorities governed by the county governing
body or subject to county fiscal controls are not counted
as separate governments.  See "Subordinate Agencies and
Areas," below.

Metropolitan Washington Airports Authority

    This authority is counted under "Virginia--Special
District Governments."
                                   MD - p.  4

Northeast Maryland Waste Disposal Authority

    This authority to provide resource recovery
facilities was created by special act.  The authority
board, appointed by the Governor, consists of one member
representing each of the following areas:  Anne Arundel
County, Baltimore County, Baltimore City, and Harford
County.  The authority may fix rates, rentals, and
charges, and issue revenue bonds.

Potomac Highlands Airport Authority

    This authority is counted under "West Virginia
--Special District Governments."

Public Watershed Associations

    These associations to provide for water conservation,
drainage, flood control, and soil conservation may be
established by the county governing body or the mayor of
Baltimore City upon petition of landowners and after 
public hearing.  An elected of directors governs each
association.  The board may issue bonds and may levy
assessments on benefited land.

Sanitary (or "Metropolitan") Districts

    Sanitary districts to provide water supply, sewerage,
and solid waste disposal facilities are established by
ordinance or resolution of the county governing body of
each county served.  A commission, appointed by the
county governing body, governs each district.  The
commission may issue bonds, levy taxes, and impose
charges for services.  The six-member board of the
Washington Suburban Sanitary Commission is appointed by
the governing bodies of Montgomery and Prince George's
Counties, with three members representing each county.
    Commissions of this type that are governed by the
county governing body are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.

Soil Conservation Districts

    These districts are created by the State soil
conservation committee on petition of the land occupiers,
after a public hearing and local referendum.  A board
of supervisors, with four members appointed by the State
soil conservation committee and one by the county 
governing body, governs each district.  The districts
may require contributions from landowners for services
performed, and may accept contributions from Federal,
State, and private sources.  Indebtedness up to $50,000
is permitted with the approval of the State committee.
                                   MD - p.  5

Special Tax Districts

    The governing body of a charter or code home rule
county may establish special tax districts.  These  
districts are known locally by a wide variety of names.
Listed below are the special tax areas that are counted
as governments.  A statement of the function of the
districts is also included where not indicated by the
title.  Each of these units has a separately constituted
governing body.  The district may levy property taxes
and special assessments.

    In Allegany County:
      Cresaptown Civic Improvement Association (water
       supply and street lighting)
      Potomac Park Addition (street lighting and water
       for fire fighting)
      Special tax areas (to provide any or all of
       the following functions:  ambulance service,
       fire hydrants, and street lighting)

    In Anne Arundel County:
      Special community benefit districts (to provide
       for any or all of the following functions:
       community facilities, drainage, erosion control,
       marinas, mosquito control, parking facilities,
       parks, pedestrian malls, pest control, recreation,
       roads, special police, and street lighting)

    In Montgomery County:
      Special tax areas, some of which are called
       "villages" (to provide for any or all of the
       following functions:  building and housing
       regulations; maintenance of streets, sidewalks,
       and similar improvements; drainage, parking,
       police and fire protection; recreation and
       sanitation facilities; and street lighting)

       However, villages that have been incorporated
       as municipal governments under Maryland law
       are counted as municipal governments for census
       purposes.

Upper Potomac River Commission

    This commission was established by special act
to reduce pollution in the Potomac River by providing
facilities for treatment and disposal of sewage and
industrial wastes.  The commission consists of three
members--a chairperson appointed by the Governor, and
one member appointed by the commissioners of Allegany
and Garrett Counties, respectively.  The commission
may issue revenue bonds, fix and collect rates and
charges, and accept grants and contributions.

Washington Metropolitan Area Transit Authority

    This authority is counted under "District of
Columbia--Special District Governments."
                                   MD - p.  6

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Maryland that have certain characteristics of
governmental units, but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government other than those
listed under "Special Tax Districts," above.  This
method of financing additional services in limited areas
by property taxation, while also used by some municipal
and township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Maryland Health and Higher Education Facilities
Authority (State).  This authority, authorized by act of
the legislature, was created to finance the construction
of buildings for hospitals and institutions of higher
education.  The authority is governed by a board of nine
members, eight of whom are appointed by the Governor,
plus the State treasurer ex officio.  The authority may
fix rates, rents, fees, and charges, receive grants and
contributions, make loans to participating hospitals or
institutions of higher education, and issue revenue
bonds.

    Maryland-National Capital Park and Planning
Commission (joint county).  This commission to provide
park and recreational facilities, plus planning services
in Montgomery and Prince George's Counties, was created
by special act.  The governing body consists of 10 
members, 3 appointed by the Montgomery County council
with the consent of the county executive, 2 appointed by
the Montgomery County executive with the consent of the
County Council, and 5 appointed by the Prince George's
County executive with the consent of the county council.
Revenue needs are met by county tax levies.  In addition,
the commission may issue bonds, which may be guaranteed
by the county in which the facilities to be financed are
located.  Since 1972, Montgomery and Prince George's
Counties have had the power to modify the Commission
budget.  The commission also acts as governing body for
the Maryland-Washington Metropolitan District and the
Maryland Washington Regional District.  These two
districts are not counted as separate governments.
                                   MD - p.  7

    Maryland Transportation Authority (State).  This
authority was created by 1970 legislation to finance,
operate, and maintain all State toll highways, bridges,
and tunnels, and finance other transportation related
facilities by revenue bonds.  Authority members are
the secretary of the department of transportation plus
six members appointed by the Governor with the consent
of the senate.  The authority may impose rates and
charges for its facilities and issue revenue bonds.

    Montgomery County fire tax districts (county).  These
fire districts were established by county ordinance.
Each is administered by a separate board.  The fire
district boards submit their budgets to the county
council, which finally sets the tax rate to be levied
for fire department purposes.

    Other examples include:

State
    Auxiliary and Academic Facilities Bond Authority
    Baltimore Convention Center Authority
    Central Maryland Cultural Commission
    Chesapeake Bay Trust
    Forest conservancy districts
    Historic St. Mary's City Commission
    Housing Resource Corporation
    Maryland Agricultural Land Preservation Foundation
    Maryland Deposit Insurance Fund Corporation
    Maryland Economic Development Corporation
    Maryland Food Center Authority
    Maryland Higher Education Loan Corporation
    Maryland Higher Education Supplemental Loan Authority
    Maryland Historical Trust
    Maryland Industrial Development Financing Authority
    Maryland Port Commission (including Maryland Port
     Administration)
    Maryland-Potomac Water Authority (joint State-county)
    Maryland Small Business Development Financing
     Authority
    Maryland Stadium Authority
    Maryland Venture Capital Trust
    Mass Transit Administration (operates the transit
     system in the Baltimore area)
    Seafood Marketing Authority
    State Tobacco Authority

County
    Allegany County Transit Authority
    Allegany County Water Commission
    Baltimore County Metropolitan District (finances
     water and sewer facilities)
    Baltimore County Revenue Authority (operates toll
     bridges)
    Baltimore County revitalization districts
    Bedford Road Fire Area (Allegany County)
    Commercial district management authorities
    County library boards
    Electric lighting districts (Frederick, St. Mary's,
     and Somerset Counties)                                   MD - p.  8

   *Erosion districts
    Harford Educational Foundation
    Historic districts
    Housing authorities governed by county governing
     body or under county fiscal control
   *Howard County fire districts
    Industrial development authorities (county)
   *LaVale Fire Area (Allegany County)
    Local economic development agencies
    Maryland-Assateague Island Bridge Authority
    Maryland-Potomac Water Authority (joint State-county)
    Montgomery County Recreation District
    Montgomery County Revenue Authority
    Montgomery County Suburban District
    Parking authorities--Montgomery and Prince George's
     Counties
   *Parking lot districts (Montgomery County)
    Prince George's County special improvement districts
    St. Mary's County Building Authority Commission
   *St. Mary's County Special Tax District (fire)
    Salisbury-Wicomico Transportation Authority
    Sanitary and sewerage (or "metropolitan") districts
     governed by county governing body
   *Shore erosion control districts
   *Special taxing areas for public transportation
    Urban renewal agencies (special acts)
    Washington County Transportation Authority
    Washington Suburban Transit District
    Waterways improvement districts
    Wicomico Urban Services Commission

Municipal
    Baltimore Civic Center Authority
    Baltimore Community Development Finance Corporation
    Drainage districts in Takoma Park
    Historic districts
    Industrial development authorities (municipal)
    Lexington Market Authority (Baltimore)
    Special taxing districts (to finance storm drainage
     systems, parking facilities, pedestrian mall, street
     lighting, and transit systems)--1961 law
    Urban renewal agencies (special acts)
    Water and/or sewer authorities
    Waterways improvement districts
    Zoning districts

    Maryland laws also provide for various types of local
areas for election purposes and administration of 
justice.


                              MA - p.  1
               MASSACHUSETTS

    Massachusetts ranks 32nd. among the States in number
of local governments, with 843 as of January 1992.

COUNTY GOVERNMENTS (12)

    The entire area of the State is encompassed by
county government except for Nantucket and Suffolk
Counties.
    The area and the governing body of Nantucket County
are identical with those of the town of Nantucket; the
town selectmen serve as county commissioners.  
Nantucket is counted as a town government, rather than
as a county government, in census reporting.
    Suffolk County encompasses an area larger than the
city of Boston, but is substantially consolidated with
that city for governmental purposes.  The combined
city and county government is counted as a municipal
government, rather than as a county government, in
census reporting.
    In Massachusetts counties with county government,
the governing body is called the board of county
commissioners.
    County governments in Massachusetts perform limited
functions.  Some of the most important functions include
provision of jails and other correctional institutions,
recording of deeds, and provision of court houses.  The
counties may also maintain agricultural schools (see
"Public School Systems," below) and hospitals.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (351)

    The 351 subcounty general purpose governments in
Massachusetts comprise 39 municipal (city) governments
and 312 town governments.  These two types of governments
are distinguished primarily by the historical 
circumstances surrounding their incorporation.  In
Massachusetts, city and town governments have similar
powers and perform similar functions.

Municipal Governments (39)

    The term "municipality," as defined for census
statistics on governments, applies only to the cities
in Massachusetts.  Towns, which are treated as
municipalities in Massachusetts statutes, are counted
for census purposes as town rather than municipal
governments (see below).  Massachusetts cities are
established by special acts of the General Court (the
minimum population requirement for incorporation as a
city is 12,000).  Cities exist outside the area of
any town and, in addition to usual city functions,
have responsibility for services handled in other
parts of the State by town governments.  Cities may
adopt home rule charters or one of several standard
charters.
                              MA - p.  2

Town or Township Governments (312)

    Although not differing in legally authorized powers
from cities, units in Massachusetts designated as "towns"
are counted in census statistics as a separate type of
government, including those towns that have a
"representative town meeting" form of government.
Massachusetts towns may adopt home rule charters.
    The entire area of the State is encompassed by town
governments except for areas located within the
boundaries of cities.  

PUBLIC SCHOOL SYSTEMS (370)

School District Governments (84)

    Only the following types of school districts in
Massachusetts are counted as separate governments for
census purposes:

    Regional school districts
    Regional vocational-technical school districts
    Independent vocational schools

    Each of these types of school district is created
by election.  The type of governing body is determined
at the election creating the district.  These districts
may issue bonds and may determine their fiscal needs,
to be provided by the participating towns.  As of
January 1992, there were 52 academic regional school
districts and 27 vocational regional school districts.

Dependent Public School Systems (286)

    Massachusetts statutes provide for the following
types of dependent public school systems:

    Systems dependent on county governments (3):
      County agricultural schools

    Systems dependent on municipal governments (39):
      City school systems

    Systems dependent on town governments (244):
      Town school systems

    The county agricultural schools are governed by
boards of trustees consisting, in each instance, of
the board of county commissioners in an ex officio
capacity, plus other members appointed by the Governor.
They are financed through county appropriations.  County
agricultural schools are classified for census purposes
as dependent agencies of county governments, and are
not counted as separate governments.  In January 1992,
there were three such schools.
    In January 1992, there were 39 city school systems
and 244 town school systems.  Each of these has an
elected school committee to administer the schools, but
their fiscal requirements are determined and provided
                              MA - p.  3

for by the respective city and town governments.  City
and town public school systems are classified for 
census purposes as dependent agencies of city or town 
governments, and are not counted as separate governments.

Other Educational Activities

    In Massachusetts, the superintendency or union
school districts (for the joint employment of 
superintendents) are classified as joint educational
service agencies of the public school systems they 
serve, and are not counted as separate governments.
    In addition, the following are not counted as
separate governments, but are classified as joint
activities of the public school systems served:
Vocational school districts (for joint administration
of vocational education programs) and school districts
for the employment of guidance and placement directors.
    The junior colleges in Massachusetts may be
established by cities or towns, and are classified as
dependent agencies of the city or town they serve.
They are not counted as separate governments.  Only one
municipal junior college (in Quincy) was reported in
operation as of January 1992.
    The educational collaboratives in Massachusetts may
be formed by agreement between any two or more public
school systems to provide vocational or special
education.  A board of directors appointed by the
participating school systems governs each collaborative.
The collaboratives may receive contributions from
participating public school systems, and may accept
State and Federal grants.  As of January 1992, 34
educational collaboratives were reported in operation.

SPECIAL DISTRICT GOVERNMENTS (396)

    Massachusetts statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Boston Metropolitan District

    This district to plan and finance rapid transit
improvements in the Boston metropolitan area was created
by a 1929 special act.  It is separate from the
metropolitan district commission (listed below under
"Subordinate Agencies and Areas").  Its governing body
is a board of trustees, with four members appointed by
the Governor and one by the mayor of Boston.
    This district acted as the financing agent for the
former Metropolitan Transit Authority (see Massachusetts
Bay Transportation Authority, below), and will continue
as such for the liquidation of bonds issued for the
Metropolitan Transit Authority.  District fiscal needs
are met by assessments against the 14 cities and towns
included in the district area and from principal and
interest payments on bonds of the Metropolitan Transit
Authority.
                              MA - p.  4

Conservation Districts

    Conservation districts to provide soil conservation
are created by the State committee for conservation of
soil, water and related resources of the department of
natural resources on petition of landowners.  An elected
board of supervisors governs each district.  The district
may require contributions from benefited landowners and
may accept assistance from any government.

Fire and/or Water Districts

    Fire or water districts have been individually
established by special acts, subject to local referendum,
that provide substantially uniform provisions as to
their operation and financing.  These districts may
provide fire protection, water supply, or both.  An
elected board of commissioners governs each district.
The district may fix rates for the use of facilities and
levy taxes with the approval of the voters.
    Also included under this heading are fire districts
set up under general law authorizing the creation of
fire districts in towns of less than 2,000 population
by the board of selectmen on petition and after
referendum.  The governing body of each such fire
district is an elected prudential committee.  The
district determines its own fiscal needs, for which the
town levies ad valorem taxes.

Housing Authorities

    A general law in Massachusetts provides for the
creation of housing authorities in cities and towns.
The authority governing body has five members; one member
is appointed by the State department of community
affairs.  The other four members are appointed by the
city governing body (in cities) or are elected (in
towns).  The authorities may fix rates and charges for
use of facilities, issue bonds, and receive loans,
grants, or appropriations from the Federal Government or
other sources.  Massachusetts housing authorities may
undertake redevelopment projects in addition to providing
assisted housing.
    Any combination of cities and towns may form a 
regional housing authority, with the same powers as
city or town housing authorities.

Improvement Districts

    Improvement districts to provide street lighting,
libraries, sidewalks, and police protection, may be
established by vote of the town meeting.  An elected
prudential committee governs each district.  The
district may levy ad valorem taxes.
                              MA - p.  5

Massachusetts Bay Transportation Authority

    This authority, which operates, manages, and
coordinates bus and rail transit and commuter rail
service in the Boston metropolitan area, was established
by 1964 legislation and replaces the former Metropolitan
Transit Authority that served 14 cities and towns in the
Boston metropolitan area.  A five-member board of
directors appointed by the Governor, with the approval of
designated agencies, governs the authority.  The 
authority may fix rates and fares, and receive State,
city, and town contributions.  The authority may issue
bonds, with a portion of the debt service being assumed
by the State government for obligations incurred for
specific purposes.  The Boston Metropolitan District
(see above) continues as the financing agency of the
authority for the purpose of liquidating debt issued
for the former Metropolitan Transit Authority.

Massachusetts Municipal Wholesale Electric Company

    This company is a public corporation organized to
provide and operate facilities for the wholesale
generation of electric power.  It is governed by a board
of nine members, seven of whom are selected by the
managers of the publicly-owned electric utilities of
member cities and towns.  Two additional board members
are appointed by the Governor.  The company may fix
charges for the sale of electric power to member cities
and towns, and may issue bonds.

Reclamation Districts

    Districts to reclaim lowlands and provide mosquito
abatement may be established by the State reclamation
board on petition of landowners and after local 
referendum.  An elected prudential committee governs
each district.  The district may levy assessments and
issue bonds with the approval of the voters.

Regional Police Districts

    Districts to provide police protection in two or
more contiguous towns are established by resolution
of the towns to be served.  A board of commissioners,
with two members appointed by the governing body of each
member town, governs each district.  The district may
establish the amount to be contributed by each member
town, and, after voter approval, may issue bonds.

Regional Refuse Disposal Districts

    General law authorizes cities and towns to establish
regional refuse disposal districts to provide refuse
disposal services after referendum.  A committee,
selected by agreement between member cities and towns,
governs each regional refuse disposal district.  The
district committee may issue bonds and apportion district
costs to member cities and towns.
                              MA - p.  6

    Similar provisions apply to regional refuse disposal
districts established by special acts.

Regional Transportation Authorities

    Two or more cities or towns may establish a regional
transportation authority to provide, operate, and 
maintain transit service.  The governing body consists of
the mayor or the city manager of each member city and
the chairperson of the board of selectmen of each member
town.  The authorities may fix rates and fares, receive
contributions from the State and from member cities and
towns, and may issue bonds.

Sewer Districts

    Sewer districts are individually established by
special acts to provide sewerage facilities, but with
substantially the same provisions as to their
organization and operation.  An elected board of
commissioners governs each district.  The boards may
fix charges, levy taxes and/or benefit assessments, and
issue bonds.
    The South Essex Sewerage District board consists of
appointed and ex officio officials of the establishing
governments.  This district determines its own fiscal
requirements, and apportions the amount to be
contributed by each participating government.  The
Greater Lawrence Sanitary District is now covered under
"Water Pollution Abatement Districts," below.

South Shore Transportation District

    This district was authorized by a 1961 special act
to provide transit service in the city of Quincy and
the towns of Braintree, Hingham, and Weymouth.  Although
this legislation has never been repealed, the district
has never been reported in operation.  The area included
in this district is now served by the Massachusetts Bay
Transportation Authority.

Transportation Areas

    A single city or town, or two or more cities or
towns, after local referendum, may establish 
transportation areas for operation of transit systems.
A board of trustees appointed by the city councils and
town selectmen governs each such area.  The area board
of trustees may fix and collect tolls, rates, and fees.
Participating cities and towns may be assessed for any
deficit.  The Greenfield-Montague Transportation Area
was established under this law.
                              MA - p.  7

Water Pollution Abatement Districts

    General law provides that water pollution abatement
districts may be established by two or more cities or
towns after local referendum.  The governing body 
consists of two members of the board of selectmen of each
participating town and two members of the city council of
each participating city, with one additional member 
appointed if a city or town has more than 20,000
population, and two additional members appointed if it
has more than 50,000 population.  Such a district may
receive grants and contributions and may issue general
obligation bonds.  District costs are apportioned to
member cities and towns.  Some districts of this type are
called "water quality districts" or "sanitary districts."
    Similar provisions apply to water pollution control
districts authorized by special acts.

Western Suburbs Transportation District

    This district was authorized by a 1961 special act
to provide transit service in the cities of Boston and
Newton, and the towns of Framingham, Natick, and
Wellesley.  Although this legislation has never been
repealed, the district has never been reported in 
operation.  The area included in this district is now
served by the Massachusetts Bay Transportation Authority.

Worcester Health and Hospitals Authority

    This authority was created by 1990 legislation to
acquire the Worcester City Hospital.  A five-member board
governs the authority, with two appointed by the
Worcester city manager, two by the State secretary of
human services, and one appointed by the other four.  The
authority may charge fees for its services, and may issue
revenue bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Massachusetts that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    Building authorities (State).  The Massachusetts
State Colleges Building Authority, the Southeastern
Massachusetts University Building Authority, the
University of Lowell Building Authority, the University
of Massachusetts Building Association, and the University
of Massachusetts Building Authority were all created by
special acts to construct and lease buildings for use
by State agencies and institutions.  Each of these
authorities is governed by a board appointed by the
                              MA - p.  8

Governor.  All of these agencies may issue bonds to be
financed from rental income from properties constructed
and leased.

    Massachusetts Convention Center Authority (State).
This authority was created by act of the general court
to develop convention center facilities in the Boston
area.  A board of five members, including the State
treasurer and four members appointed by the Governor,
governs the authority. The authority may fix rates, fees,
and charges, receive State appropriations, and issue
revenue bonds.

    Massachusetts Health and Higher Educational
Facilities Authority (State).  This authority was created
by act of the general court to finance the construction
of facilities for hospitals and institutions of higher
education.  A board of nine members appointed by the 
Governor governs the authority.  The authority may fix
rates, rents, fees, and charges; receive grants, loans,
and contributions; make mortgage loans; and issue revenue
bonds.

    Massachusetts Home Mortgage Finance Agency (State).
This agency was created by act of the general court to
provide mortgage credit for low and moderate income
housing.  The agency is governed by a board of nine
members, five of whom are appointed by the Governor, plus
the secretary of communities and development, the 
commissioner of corporations and taxation, the 
commissioner of banking, and the Executive Director of
the Massachusetts Housing Finance Agency, who serve in
an ex officio capacity.  The agency may fix fees and
charges, accept gifts and grants, make mortgage loans,
and issue revenue bonds.

    Massachusetts Housing Finance Agency (State).  This
agency was created by act of the general court to finance
the construction and the rehabilitation of low and
moderate income housing.  The agency is governed by a
board of seven members, five of whom are appointed by the
Governor, plus the secretary of communities and
development and the secretary of administration and
finance, who serve in an ex officio capacity.  The
agency may make mortgage loans, set interest rates,
accept gifts, grants, and contributions, and issue
revenue bonds.

    Massachusetts Port Authority (State).  This authority
was established by 1956 special legislation.  Its board
consists of seven members appointed by the Governor with
the consent of the Governor's Council.  The authority may
charge tolls, rates, fees, and rentals, receive grants,
and issue revenue bonds.  This authority has acquired and
now administers the Mystic River Bridge, the Port of
Boston, and State-owned airports, including Logan
International Airport and Hanscom Field.
                              MA - p.  9

    Massachusetts Turnpike Authority (State).  This
authority was established by special act to build,
operate, and maintain the Massachusetts Turnpike and
the East Boston toll tunnels.  Its board consists of
three members appointed by the Governor with the consent
of the Governor's Council.  The authority may fix tolls
and charges, and issue revenue bonds.

    Massachusetts Water Resources Authority (State).
This authority was created in 1985 by act of the general
court to operate the water supply and sewage disposal
system in the Boston metropolitan area.  A board of 11
directors governs the authority, including 4 members
appointed by the Governor, 3 members appointed by the
mayor of Boston, 3 members selected by an advisory
board representing local governments in the area,
and the State secretary of environmental affairs
ex officio.  The authority may impose charges, fees,
and rates, may specify the amounts to be assessed 
participating cities and towns, and may issue revenue
bonds.  The commission must make debt service payments
to the metropolitan district commission for debt issued
by that commission prior to 1985.

    Metropolitan District Commission (State).  This
commission was established by act of the General Court
to build, operate, and maintain park, sewerage, and
water supply facilities in the Boston metropolitan area.
It is separate from the Boston Metropolitan District
(listed above under "Special District Governments").
The commission is governed by one commissioner and four
associate commissioners appointed by the secretary of
environmental affairs with the approval of the Governor.
The commission receives revenues from charges and from
State appropriations.
    Effective July 1, 1985, the metropolitan district
commission turned over operation of the Boston area
water and sewer system to the Massachusetts Water
Resources Authority.  However, the metropolitan district
commission is still in existence to service debt, and
to operate parks and parkways.

    Redevelopment authorities or community development
authorities (municipal and town).  Any town or city may
establish such an authority by declaring a need therefor.
The local housing authority, if any, must consent.  A
five-member board administers each redevelopment
authority, with four members either appointed by the
mayor or the city manager (in cities) or elected (in
towns), plus one member appointed by the department of
community affairs.  Redevelopment authorities may issue
bonds, collect rentals, and receive grants and loans.

    Other examples include:
State
    Air pollution control districts
    Bay State Skills Corporation
    Community Economic Development Assistance Corporation
                              MA - p. 10

    Government Center Commission
    Government Land Bank
    Health districts
    Massachusetts Community Development Finance Authority
    Massachusetts Corporation for Educational
     Telecommunications
    Massachusetts Educational Financing Authority
     (formerly Massachusetts Education Loan Authority)
    Massachusetts Horse Racing Authority
    Massachusetts Industrial Development Authority
    Massachusetts Industrial Finance Agency
    Massachusetts Legal Assistance Corporation
    Massachusetts Product Development Corporation
    Massachusetts Technology Development Corporation
    Massachusetts Technology Park Corporation
    Mosquito control projects
    Pollution Liability Reinsurance Corporation
    State Lottery Commission
    Woods Hole, Martha's Vineyard, and Nantucket
     Steamship Authority

County
    County hospitals for chronic diseases

Municipal
    Boston Water and Sewer Commission
    City airport commissions
    City fire prevention districts
    City historic districts
    City parking commissions and authorities
    Drinking water protection districts
    Economic development and industrial corporations
     --1972 general law; also special acts
    Holyoke Geriatric Authority
    Incinerator authorities
    Industrial development financing authorities
    Neighborhood Development Agency (Boston)
    Public beach districts
    Public welfare districts
    Regional health districts
    Regional industrial commissions
    Veterans' service districts
    Waste disposal facilities financing authorities

Town
    Baker Hill Road District (in Lanesborough)
    Bourne Recreation Authority
    Drinking water protection districts
    Economic development and industrial corporations
     --1972 general law; also special acts
    Incinerator authorities
    Industrial development financing authorities
    Nantucket Islands Land Bank
    Public beach districts
    Public welfare districts
    Regional or town health districts
    Regional industrial commissions
    Town airport commissions
                              MA - p. 11

    Town fire prevention districts
    Town historic districts
    Town parking commissions and authorities
    Veterans' service districts
    Waste disposal facilities financing authorities
    Webster Lake Commission

Joint city-town
    Bayside Resource Recovery Council
    Planning districts
    Public beach districts
    Regional health districts
    Southeastern Regional Planning and Economic
     Development District
    Veterans' service districts
    Westover Metropolitan Development Corporation
     (joint city-town)
    Weymouth-Braintree Regional Recreation and
     Conservation District (joint city-town)


    Massachusetts laws also provide for various types
of local areas for election purposes and administration
of justice.


                              MI - p.  1
               MICHIGAN

    Michigan ranks 14th. among the States in number
of local governments, with 2,721 as of January 1992.

COUNTY GOVERNMENTS (83)

    There are no areas in Michigan lacking county
government.  The county governing body is called
the board of county commissioners.  Most counties operate
in accordance with general statutes, although they may
also organize under a locally approved charter.  To date,
only Wayne County has its own home rule charter.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1,776)

    The 1,776 subcounty general purpose governments in
Michigan comprise 534 municipal (city and village)
governments, and 1,242 township governments.

Municipal Governments (534)

    The term "municipality," as defined for census
statistics on governments, applies only to the
cities and villages in Michigan.  Townships, to which
the term "municipality" is applied by some Michigan
statutes, are classified for census purposes as township
rather than municipal governments (see below).
    Cities are organized as home rule, special
charter, or fourth class.  Those fourth class
cities that do not adopt a home rule charter are
under the Fourth Class City Act.  Villages are
either home rule or general law villages.  Unlike
cities, which exist outside the area of any township,
villages are included within township areas.

Township Governments (1,242)

    Township governments encompass the entire State
except for areas within the boundaries of cities.
Townships of 2,000 or more inhabitants may organize
as "charter" townships and exercise considerably
broader taxing powers and more administrative
flexibility than other township governments.
    Townships are governed by a township board
consisting of the township supervisor, the township
clerk, the township treasurer, and two or four elected
trustees.

PUBLIC SCHOOL SYSTEMS (585)

School District Governments (585)

    The following types of school districts in Michigan
are counted as separate governments for census purposes:
                                   MI - p.  2

    First class school districts
    Second class school districts
    Third class school districts
    Fourth class school districts
    Primary school districts
    Special school districts
    Community college districts

All Michigan school districts are classed according
to population served.  Change from one class of
school district to another is not automatic.  The school
board of a primary or fourth class district may submit
the question of such a change to the voters; change
from a third class to a second class district is by
petition to the school board, after voter approval.
The district governing body is an elected board of
education.  It may levy local ad valorem taxes and may
issue bonds, both usually requiring the approval
of the voters.
    Community college districts, each administered
by an elected board of trustees, are also counted
as governments.  Community college district boards are
authorized to levy taxes up to limits approved by the
voters, accept gifts, grants, and contributions, and
issue bonds with the approval of the voters.

Dependent Public School Systems (0)

    Michigan has no dependent public school systems.

Other Educational Activities

    The intermediate school districts (areas within
which intermediate school boards provide services
for underlying school districts) are classified for
census purposes as joint educational service agencies
of the constituent school districts, and are not
counted as separate governments.  The intermediate
school district board is appointed by a board composed
of one representative of each constituent school
district.  Although intermediate school districts may
levy ad valorem taxes, their budgets must be approved
by the underlying school districts.  In addition, the
levy of ad valorem taxes for vocational-technical
school and special education purposes by intermediate
school districts requires voter approval.  In January
1992, 57 intermediate school districts were reported
in operation.
    The board of education of first, second, or third
class and special school districts having 10,000
population or more may operate community (junior)
colleges as an extension of the school services
provided by the district.  However, nearly all
community colleges in Michigan are now operated by
independent community college districts.
                                   MI - p.  3

SPECIAL DISTRICT GOVERNMENTS (277)

    Michigan statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Agencies Formed Under Intergovernmental Agreements
 --1968 Law

    Two or more governments (county, city, village,
township, school district, or special district) may
exercise jointly any power common to them.  Whenever
such an agreement establishes an agency that is separate
from the creating governments, the agreement specifies
the functions to be performed, the method of selecting
members of the agency governing body, and the method
of allocating the share of the agency budget to each
participating government.  Agencies formed under this
law may fix charges and borrow money, but may not
levy taxes.

Airport Authorities

    A 1970 general law, with special application to
Ingham County, provides for the formation of an airport
authority by any county having a portion of its
boundaries within 10 miles of any State-owned airport
and any city exceeding 100,000 population (Lansing)
within its boundaries by resolution of each governing
body.  Contiguous counties may participate on petition of
voters and after referendum.  The Capital City Airport
Authority was established under this law.  An airport
board consisting of the director of the Michigan
Aeronautics Commission or a designated representative,
three members from the city appointed by the mayor with
the consent of the council, two members from the county
appointed by its governing body, and two members from
each additional county joining the authority, appointed
by the respective county governing body, governs the
authority.  The authority board determines its fiscal
requirements which are provided by the participating
governments.  The authority may also impose ad valorem
taxes, and may issue revenue bonds.
    Joint airport authorities may be created by
resolution of the legislative bodies of two or
more cities, counties, townships, or incorporated
villages or any combination thereof, after
referendum.  The governing body, an airport
board, consists of one member for each 20,000
inhabitants or fraction thereof for the first
100,000 population, plus one additional member
for each additional 250,000 inhabitants, appointed
by the legislative body of the participating
governments.  An authority may issue bonds, levy
ad valorem taxes after voter approval, and
determine its financial requirements, which are
provided by the participating governments.
                                   MI - p.  4

County Water, Sewer, and Sewer and Garbage Disposal
 Systems

    Any county may, by action of the county board of
commissioners, establish a water, sewer, or sewage and
garbage disposal system to serve cities, villages, and
townships in the county pursuant to contract.  The
county may designate the agency to administer such a
system.  The amounts to be contributed by each city,
township, or village are determined by contract.  The
county may also issue revenue bonds, or issue bonds
secured by the contracting governments, to finance
these systems.  When a separate agency is established
to administer these systems, that agency is counted as
a special district government for census purposes.

District Library Boards

    Two or more county, municipal, township, or
school district governments may establish a district
library upon approval of each of the participating
governments.  The composition of the library board is
specified in the agreement creating the district
library.  Each participating government supports
the district library through appropriations or
tax levies.  Tax levies and general obligation bond
issues for library purposes require voter approval.

Emergency Service Authorities

    Any two or more counties, cities, villages,
or townships may incorporate an authority to
provide emergency services, including fire
protection, ambulance, and police protection,
upon approval of the articles of incorporation
by the governing body of each participating
government.  The method of selecting the authority
governing body is specified in the articles of
incorporation.  The authority may levy ad valorem
taxes upon voter approval.

Huron-Clinton Metropolitan Authority

    A special act of the Michigan Legislature
created this authority for acquiring and developing
parks in southeastern Michigan.  The authority is
governed by a board of commissioners, consisting of
five members appointed by the participating county
boards of commissioners and two appointed by the
Governor.  The authority may levy taxes within
voter-authorized limits, and collect fees, tolls,
and charges.
                                   MI - p.  5

Irrigation Districts

    These districts may be created to provide
irrigation facilities in counties having a population
of 400,000 or less by the State water resources
commission on petition of landowners to the county
drain commissioner of the county having the most
acreage in the district, after a feasibility study
and public hearing.  An irrigation board, consisting of
the drain commissioner of each constituent county, the
director of the department of agriculture or a
designated representative, and the chairperson, or
representative thereof, of each soil conservation
district in the district, may accept grants, fix and
collect charges, levy benefit assessments, and issue
bonds.  No irrigation districts were reported in
operation as of January 1992.

Joint Agencies for Electric Power

    These agencies may be created to generate and
distribute electric power by resolution of the
legislative bodies of two or more counties,
cities, villages, townships, or metropolitan
districts.  The governing body is a board of
commissioners composed of representatives of the
participating governments.  An agency may set
rents, rates, and fees, and accept appropriations
from participating governments.  An agency also
may issue revenue bonds.  The Michigan Public
Power Agency was established under this law.

Joint Hospital Authorities

    Joint hospital authorities are created to
provide, operate, and maintain hospitals by
resolution of the legislative bodies of two or
more cities, villages, or townships with the
approval of the voters.  The authorities are
governed by hospital boards with one member
appointed for the first 20,000 inhabitants,
one for each additional 40,000 or fraction
thereof by the creating legislative bodies, and
seven members selected by these appointees.  The
authorities determine their fiscal needs, which
are provided by the participating cities, villages,
and townships.  In addition, joint hospital
authorities may issue bonds.

Mass Transportation Authorities--1963 law

    Any city with a population not exceeding
300,000 may, by action of its governing body,
incorporate a mass transportation authority
to provide transit service within the city and
surrounding areas within a 10-mile radius of
the city.  The method of selecting the authority
governing body members is specified in the articles
                                   MI - p.  6

of incorporation.  Mass transportation authorities
may fix fares and other charges, and may issue
revenue bonds.  Similar provisions apply to
transportation commissioners formed under
intergovernmental agreements.
    Authorities governed by the city governing
body ex officio are not counted as separate
governments.  See "Subordinate Agencies and
Areas," below.

Metropolitan Councils

    Metropolitan councils to provide public
improvements and services, including water supply,
sewerage, solid waste collection and disposal, parks
and recreation, transportation facilities, higher
education facilities, and economic development and
planning are established by an agreement between two
or more local governments.  The composition of the
metropolitan council governing body is specified in
the agreement creating the council.  Metropolitan
councils may fix charges for their facilities and
services, levy ad valorem taxes, and require the
participating governments to contribute to the council
in proportion to their assessed valuation.  If their
articles of incorporation so permit, they may also
issue bonds.

Metropolitan Transportation Authorities--1967 law

    Under general law, metropolitan transportation
authorities may be established to provide transit
service in major metropolitan areas by resolution
of the board of commissioners of one or more
contiguous counties.  A board of directors,
consisting of nine members, is appointed by the
Governor with the consent of the senate; six of
the appointments are made from lists submitted
by the boards of commissioners of the member
counties and the mayor of any city within the
authority with a population exceeding 500,000.
In the case of the Suburban Mobility Authority for
Transportation (formerly Southeastern Michigan
Transportation Authority), which was established
under this law, 15 members are apportioned
on the basis of population and appointed by their
respective governing bodies.
    Metropolitan transportation authorities may
fix and collect rates, fares, tolls, and other charges,
accept appropriations and grants, and issue revenue
bonds.  In addition to operating transit service
itself, a metropolitan transportation authority
may make contracts with other public or private
transit systems for construction or operation of
any portion of the transit facilities within the
area served by the authority.
                                   MI - p.  7

Port Authorities--1978 law

    Any city and county, combination of counties,
or a combination consisting of at least one city
and one county may request the Governor to
authorize the incorporation of an authority to
provide, operate, and maintain port facilities.
The governing body of an authority has one member
appointed by the Governor and repesentatives of
the participating governments.  In a county over
2,000,000 population, one member is appointed by
the Governor, two by the county board of
commissioners, and two by the mayor of a city
having a population of at least 1,000,000.  
Authorities may set and collect rates, fees, and
charges, and may issue revenue bonds.  Fifty
percent of the authority operating budget is
funded by the department of transportation.  These
provisions replace former provisions that authorized
port districts.

Public Transportation Authorities--1986 Law

    Authorities to provide transit service may be
created under this law by one or more counties, cities,
townships, or villages, or combination thereof.  The
composition of the authority governing body is specified
in the agreement creating the authority.  The authorities
may fix fares, fees, rents, and charges, and receive
appropriations from participating governments.  They
may also levy ad valorem taxes and issue general
obligation bonds after voter approval, but may not pledge
the credit of participating governments without the
approval of those governments.

Soil Conservation Districts

    The State soil conservation committee creates these
districts on petition and after hearing and referendum.
The governing board consists of three directors
popularly elected and two directors appointed by the
State soil conservation committee.  The districts may
require contributions from benefited landholders.

Water and Sanitation Districts and Authorities

    Michigan general laws authorize the following
types of districts or authorities to provide for
water supply and sanitation:

    Charter water authorities--1957 law
    Metropolitan districts--1929 law
    Rubbish and garbage disposal authorities--1947 law
    Sewage disposal and water supply system authorities
     --1955 law
    Water authorities--1952 law
    Water and/or sewage disposal districts--1956 law
                                   MI - p.  8

    Charter water authorities under the 1957 law are
created by agreement between any two or more cities,
villages, or townships having a combined equalized
valuation of $200 million or more, with voter approval,
to acquire and operate a water supply system.  A board
of commissioners, appointed by the legislative bodies
of the member governments, governs each authority.
The authority may collect rates and charges, levy
taxes, and issue general obligation bonds.
    Metropolitan districts under the 1929 law are
created by agreement between two or more cities,
villages, or townships, or combinations thereof,
to acquire and maintain water and sewage disposal
systems, as well as parks and transportation
facilities.  The district charters provide for election
or appointment of governing bodies.  Each district may
levy taxes and collect rates, tolls, and excises.
In lieu of levying taxes, the district may prorate
expenses to be provided by participating governments.
    Rubbish and garbage disposal authorities under
the 1947 law are formed by agreement between any
two or more cities, villages, or townships to provide
for collection of rubbish and garbage.  The method of
choosing the governing body is determined in the
articles of incorporation.  Any such authority
determines its fiscal requirements, which are
provided by the participating governments.  "Landfill
authorities," "sanitation authorities," "incinerator
authorities," "resource recovery authorities," and
"sanitary districts" operate under the same provisions
as rubbish and garbage disposal authorities.
    Sewage disposal and water supply system authorities
under the 1955 law are formed by agreement between any
two or more counties, cities, villages, or townships,
to acquire and operate sewage disposal, solid waste
disposal, and water supply systems.  The method of
choosing the authority governing body is determined by
the articles of incorporation.  The authority
determines its fiscal needs, which are provided by the
participating governments.  In addition, an authority
may issue revenue bonds.  "Cooperative authorities,"
"solid waste management authorities," "utilities
authorities," and "waste water authorities" operate
under the same provisions as sewage disposal and
water supply system authorities.
    Water authorities under the 1952 law are formed
by agreement between any two or more cities, villages,
or townships, or combinations thereof, to provide a
water supply system.  The articles of incorporation
provide for the method of selecting the governing body
as well as the method of determining the amount to be
paid by each participating municipality to the
authority for services.  A water authority may issue
revenue bonds.
                                   MI - p.  9

    Water and/or sewage disposal districts under the
1956 law are created to provide a water supply and
sewage disposal system by the State water resources
commission on petition of two or more cities, villages,
or townships after local referendum.  An elected board
of directors governs each district.  The district may
collect rates and charges, levy special benefit
assessments, and issue revenue bonds.

Water Management Districts

    General law provides for the establishment of
these districts, which provide flood control and
drainage facilities, by the director of agriculture
on petition of three or more public corporations.
The district governing body is a water management
board appointed by a water management commission
consisting of representatives of public corporations
in the district area, plus the director of agriculture.
Costs of projects are assessed against each public
corporation in the district and against the State
and counties for drainage and flood control.  The
districts may issue bonds.  No water management
districts were reported in operation as of January 1992.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Michigan that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or
local governments and are not counted as separate
governments.  Legal provisions for some of the larger
of these are discussed below (See "Public School
Systems," above, regarding educational agencies of
this nature).

    Drainage districts (county).  Michigan law authorizes
four types of drainage districts to provide drainage
for agricultural and health purposes:

    Chapter 4 and Chapter 20 drainage districts
     (each covering portions of a single county)
    Chapter 5 and Chapter 21 drainage districts
     (each covering portions of two or more counties)

    Each type is established by petition of landowners
or local governments to the county drain commissioner
or the State director of agriculture, after public
hearing.  Chapter 4 districts are governed by the county
drain commissioner. Chapter 5 districts are governed by
a board consisting of the county drain commissioners of
each county served plus the State Director of 
                                   MI - p. 10

Agriculture.  Chapter 20 and 21 district boards include,
in addition to the above officials, the chairperson of
the county board of supervisors and a third county
official, specified by statute, of each county served.
Each district certifies, to the governing body of each
county, city, village, or township served, the amount
of property taxes and special assessments to be levied
for district purposes.  All types of drainage districts
may issue bonds.

    Housing commissions (county, municipal, or township).
A housing commission is established by county, city,
village, or township ordinance; local referendum is
required if voters petition therefor.  A commission
consists of five members appointed by the chief
administrative officer of the county, city, village,
or township.  In Detroit, the commission includes, in
addition to the five members appointed by the mayor,
representatives of the board of tenant affairs and
the coordinating council on community redevelopment.
A housing commission may collect rentals and issue
revenue bonds.  However, all leases, contracts, and
purchases must be approved by the county, city, village,
or township governing body.  Housing commissions may
also perform redevelopment functions.

    Joint water and sewage disposal systems--1939 
and 1947 laws (county, municipal, or township).  The
question of joint acquisition of a water supply,
sewage disposal, or garbage disposal system serving
two or more county, city, village, township, or
metropolitan district governments may be submitted to
the voters. Each system organized under these two laws
may be governed by a joint board consisting of
representatives of the participating governments or, as
an alternative, administered by one of the participating
governments under contract.  Under the 1939 law, the
amount of service charges to be imposed, as well as
the contributions to be made by each participating
government, is specified by contract.  Under the 1947
law, contributions made by each participating government
are in proportion to revenues received within the area
of that government, unless otherwise specified by 
contract.  Under both laws, participating governments
may issue bonds.

    Michigan Municipal Bond Bank Authority (State).
This authority was established by act of the
legislature to enable local governments to borrow
money for public purposes at favorable interest rates.
A board of trustees, consisting of the State treasurer
serving ex officio, plus two State officials serving at
the pleasure of the Governor, and five other trustees
appointed by the Governor, governs the authority.
The authority may impose fees and charges, and may
issue revenue bonds.
                                   MI - p. 11

    Michigan State Building Authority (State).  This
authority was established by special act to finance
the construction of State buildings.  It is governed by
a board of trustees appointed by the Governor.  The
authority may impose rentals for use of facilities,
and may issue revenue bonds.

    Michigan State Hospital Finance Authority (State).
This authority was established to finance construction
of hospital facilities.  The authority is governed by
a board of seven members, five of whom are appointed
by the Governor with the consent of the senate, plus
the director of the department of public health and
the State treasurer, who serve in an ex officio
capacity.  The authority may receive grants and
contributions, fix charges and fees, make mortgage
loans, and issue revenue bonds.

    State Housing Development Authority (State).  This
authority was established to provide mortgage credit
for low and moderate income housing.  The authority is
governed by a board of seven members, four of whom are
appointed by the Governor with the consent of the
senate, plus the director of social services, the
director of commerce, and the State treasurer, who
serve in an ex officio capacity.  The authority may fix
fees and charges, receive gifts, grants, loans, and
appropriations, make mortgage loans, and issue revenue
bonds.  In addition, the authority may, upon approval
of the legislature and the voters, receive proceeds of
State general obligation bonds.

Other examples include:

State
    Automobile Theft Prevention Authority
    Base conversion authorities
    Forest improvement districts
    Low-Level Radioactive Waste Authority
    Mackinac Island State Park Commission
    Michigan Education Trust
    Michigan Export Development Authority
    Michigan Family Farm Development Authority
    Michigan Forest Finance Authority
    Michigan Higher Education Assistance Authority
    Michigan Higher Education Facilities Authority
    Michigan Higher Education Student Loan Authority
    Michigan State Natural Resources Commission
    State Strategic Fund
    State Waterways Commission
                              MI - p. 12

County
    Building and parking authorities
    Community mental health service boards
    County boards of road commissioners
    County health districts
    County library boards
    Economic development commissions
    Economic development corporations
    Emergency telephone districts
    Health facilities corporations (county)
    Historic districts
    Joint building and parking authorities (city-county)
    Joint county medical care facilities
    Lake improvement ("inland lake") districts
    Library cooperatives
    Local hospital finance authorities
    Regional libraries
    River management districts (county)
    Rural fire protection districts
    Zoning districts

Municipal
    Building and parking authorities
    City market authorities
    Commercial redevelopment districts (municipal)
    Downtown development authorities
    Economic development corporations
    Fire assessment districts
    Health facilities corporations (municipal)
    Historic districts
    Joint building and parking authorities (city-county)
    Joint fire protection districts
    Joint water supply systems--1945 law
    Library boards in cities having less than 10,000
     population and in villages
    Local development finance authorities (municipal)
    Local hospital finance authorities
    Market authorities
    Mass transportation authorities with ex officio
     boards--1963 law
    Plant rehabilitation and industrial development
     districts (municipal)
    River management districts (municipal)
    Rural fire protection districts
    Tax increment financing authorities
    Technology park districts (municipal)
    Twin City Public Safety Authority
                              MI - p. 13

Township
    Building and parking authorities
    Commercial redevelopment districts (township)
    Downtown development authorities
    Economic development corporations
    Fire assessment districts
    Historic districts
    Joint fire protection districts
    Library boards in townships
    Local development finance authorities (township)
    Local hospital finance authorities
    Plant rehabilitation and industrial development
     districts (township)
    Resort district authorities
    River management districts (township)
    Technology park districts (township)
    Township water supply districts--1941 law
    Zoning districts

Other
    Industrial districts within port authorities are
classified as subordinate activities of a port
authority, and are not counted as separate governments.

    Michigan laws also provide for various types of
local areas for election purposes and administration
of justice.


                              MN - p.  1
               MINNESOTA

    Minnesota ranks 6th. among the States in number
of local governments, with 3,579 as of January 1992.

COUNTY GOVERNMENTS (87)

    There are no areas in Minnesota lacking county
government.  The county governing body is called
the county board of commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (2,657)

    The 2,657 subcounty general purpose governments in
Minnesota comprise 854 municipal (city) governments and
1,803 township or town governments.

Municipal Governments (854)

    The term "municipality," as defined for census
statistics on governments, applies only to the cities
in Minnesota.  Towns or townships in Minnesota are
counted as township governments, and not as municipal
governments, in census statistics on governments.
    Minnesota cities are divided into four classes
according to population size, as follows:

    First class - more than 100,000 inhabitants
    Second class - more than 20,000 and not more
     than 100,000 inhabitants
    Third class - more than 10,000 and not more
     than 20,000 inhabitants
    Fourth class - not more than 10,000 inhabitants

"Charter cities" are municipal governments that
have adopted home rule charters.  All other municipal
governments, including those that were villages on
January 1, 1974, are "statutory cities."  There are
no differences between cities that would affect their
classification for census purposes.  Some, but not
all cities, exist within township areas.

Township Governments (1,803)

    Township governments exist in 85 of the 87
Minnesota counties.  In those counties that have
township governments, township governments do not
cover the entire area of such counties.  All
unorganized territory and some, but not all, 
cities, exist outside the area served by any township
government.  In recent years, some township
governments in Minnesota have been dissolved.  The
terms "town" and "township" are used interchangeably
in Minnesota with regard to township governments.
The township governing body is the board of supervisors.
    A number of metropolitan area towns, or urban
towns, have powers similar to those of municipal
governments under special powers granted by the
Minnesota statutes.  
                                   MN - p.  2

PUBLIC SCHOOL SYSTEMS (458)

School District Governments (458)

    The following types of school districts in
Minnesota are counted as separate governments for
census purposes:

    Common school districts
    Independent school districts
    Special school districts
    Technical colleges

An elected board administers each school district of
the above three types.  School districts may levy
school taxes and issue bonds.
    Technical colleges (formerly area vocational-
technical institutes) may be established by school
districts, intermediate districts, or joint vocational
technical districts.  Joint vocational technical school
districts are established by two or more independent
school districts after approval by the State commissioner
of education.  The joint vocational technical board
consists of appointed representatives of the particpating
school districts.  Joint vocational technical districts
may levy ad valorem taxes and issue bonds.  Since 1985,
they may confer associate degrees.  In the 1987 Census of
Governments, and in previous census reporting, technical
colleges were not counted as separate governments.

Dependent Public School Systems (0)

    Minnesota has no dependent public school systems.

Other Educational Activities

    Minnesota has the following types of educational
service agencies in operation:

    Area learning centers
    Educational cooperative service units
    Education districts
    Elementary secondary vocational computer regions
    Interdistrict councils (under Joint Powers Act)
    Intermediate school districts
    Vocational centers (cooperative centers for
     vocational education)

    Area learning centers to provide vocational education
to secondary school pupils with special needs may be
established by a school district or districts, an
educational cooperative service unit, an intermediate
school district, or an institution of post-secondary
education.  For census purposes, they are not counted as
separate governments, but are joint educational service
agencies of the school districts they serve.  In January
1992, there were 26 area learning centers reported in
operation.
                                   MN - p.  3

    Educational cooperative service units, or ECSU's,
were established by 1976 legislation that divided the
State into 10 educational cooperative service units to
provide planning and special educational programs and
services on a regional basis.  A unit becomes operational
upon petition to the State board of education by a
majority of the school board members.  Educational
cooperative service units receive revenue from State and
Federal grants, and from service fees apportioned among
participating school districts and private educational
institutions.  Educational cooperative service units are
not counted as separate governments.  In January 1992,
9 educational cooperative service units were reported
in operation.
    Education districts to provide educational and school
support services to participating school districts may be
established by agreement between 4 or more school
districts.  A board of appointed representatives of the
participating school districts governs each education
district; these representatives serve at the pleasure of
the school district they represent.  Education districts
may levy ad valorem taxes and issue bonds after voter
approval.  In January 1992, there were 35 education
districts reported in operation.  
    Elementary and secondary vocational computer regions,
or ESV's, provide a computer based financial management
accounting system to school districts, utilizing regional
or other computing facilities.  They are not counted as
separate governments.  In January 1992, there were eight
regions of this type reported in operation.
    Interdistrict councils organized under the Joint
Powers Act are established by agreement between two or
more school districts, to exercise powers common to
the contracting parties.  Most of the education
agreements formed under this law provide special
education services.  The agreement determines whether
there is a separate governing body.  Interdistrict
councils under the Joint Powers Act are not counted as
separate governments.  Similar provisions apply to
secondary cooperative facilities districts, special
education cooperative districts, and telecommunications
districts.  In January 1992, there were 2 secondary
cooperative facilities districts, 15 special education
cooperative districts, and 9 telecommunications districts
reported in operation.
    Intermediate school districts are established by
special acts to provide technical colleges or special
education.  A joint board, consisting of appointed
representatives of each participating school district,
governs each intermediate school district.  These
districts may levy ad valorem taxes, receieve Federal,
State, and local contributions, and issue bonds.
They are not counted as separate governments.  In
January 1992, there were three intermediate school 
districts reported in operation.
                                   MN - p.  4

    Vocational centers (also called cooperative centers
for vocational education), which provide vocational
education and other educational services, are 
established by resolutions of two or more independent
school districts.  They are not counted as separate
governments.  In January 1992, 14 vocational centers
were reported in operation.

SPECIAL DISTRICT GOVERNMENTS (377)

    Minnesota statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Area Redevelopment Agencies

    Agencies to provide redevelopment may be established
by joint powers agreement between two or more 
municipalities.  A joint board consisting of one member
appointed by the Governor and the remainder by the
municipalities served governs each agency.  The agency
may collect fees, rentals, and charges, issue bonds, and,
with approval of the municipalities served, may levy ad
valorem taxes and special assessments.
    These agencies are to be distinguished from the
municipal redevelopment agencies listed under 
"Subordinate Agencies and Areas," below.

Carey Lake Recreational District

    A 1969 special act permits establishment of this
district after approval of the governing bodies of the
cities of Chisholm, Buhl, and Hibbing, and Stuntz
township.  The district board of trustees consists of
two representatives from each of the governing bodies.
The district may fix sales and rental charges.

Drainage and Conservancy Districts

    Authorizing legislation for drainage and conservancy
districts was repealed in 1987.

Hospital Districts--1957 and 1959 Laws

    Municipal hospital districts, authorized by 1959
legislation, may be established by resolution of the
governing bodies of any two or more contiguous cities
(except first class) or townships.  A referendum is
required if requested by the voters.  The district
hospital board consists of one member elected from each
constituent government plus one member elected at large.
The board may collect charges for services, levy taxes,
accept county appropriations, and issue general 
obligation bonds with the approval of the voters.
    Under 1957 legislation as amended in 1973, hospital
districts may be created by a county governing body or
by two or more county governing bodies acting jointly,
on petition of any combination of two or more contiguous
cities or townships.  A referendum on creation of the                                   MN - p.  5

district is required if petitioned by voters.  The
district hospital board consists of one member elected
from each constituent city or township.  Provisions for
financing are similar to those for municipal hospital
districts.
    A few county hospital districts have also been
established by special acts with generally similar
provisions.

Housing and Redevelopment Authorities

    General law provides for the establishment of a
housing and redevelopment authority in each municipality
and most counties on resolution of the respective
governing bodies.  Multicounty authorities may also be
established.  Each authority is administered by a board
of commissioners appointed by the mayor with the consent
of the municipal governing body or by the county 
governing body, as appropriate.  Authorities may issue
revenue bonds, fix and collect rentals, and accept 
grants, gifts, and contributions.  A property tax may be
levied with the approval of the establishing government.
The Minneapolis Public Housing Authority, organized in
1986, was also established under this law.
    Special acts authorize city governing bodies to serve
as housing authority commissioners ex officio in a few
localities.  A housing authority governed by the city
governing body is not counted as a separate government.
See "Subordinate Agencies and Areas," below.

Medical Clinic District

    A 1989 special act authorizes creation of this
district by resolution of the towns of Crystal Bay,
Beaver Bay, and Stony River, the cities of Beaver Bay
and Silver Bay, and the county of Lake.  The district
board consists of one representative from each of the
participating governments.  The district may levy ad
valorem taxes and fix charges for its services.

Metropolitan Airports Commission

    This commission was created by special legislation
to provide, operate, and maintain airports in the
Minneapolis-St. Paul metropolitan area.  It is governed
by a board of commissioners comprised of the mayors of
Minneapolis and St. Paul or their appointed 
representatives acting in an ex officio capacity, plus
13 additional members (including the chairperson)
appointed by the Governor.  The commission may set rates,
collect fees and rents, levy ad valorem taxes, and issue
general obligation bonds.
                                   MN - p.  6

Metropolitan Council

    The metropolitan council was created by a special
act primarily to coordinate planning and development in
the Minneapolis-St. Paul metropolitan area.  It has been
given broad powers to review and require consistency and
compatibility of all comprehensive plans of governments
in the seven-county area.  The council consists of 17
members appointed by the Governor.  It may levy ad
valorem taxes and may issue bonds.

Metropolitan Mosquito Control District

    A special act permits any two or more counties in
the Minneapolis-St. Paul area to establish this district.
A 17-member commission, composed of members of the boards
of county commissioners from each of the participating
counties, governs the district.  The district may certify
the amount of ad valorem taxes to be levied on its
behalf.

Metropolitan Sports Facilities Commission

    This commission was established by 1977 legislation
to provide  sports stadiums in the Minneapolis-St. Paul
area.  The commission consists of nine members appointed
by the Governor.  It may fix rents, fees, and charges,
and impose admissions taxes.  The metropolitan council
issues bonds to finance construction of facilities owned
by the commission.  The commission may also receive the
proceeds of municipally-imposed sales taxes.
    In the 1987 Census of Governments, and in earlier
census reporting, the metropolitan sports facilities
commission was classified as a dependent activity of the
metropolitan council, and was not counted as a separate
government.

Metropolitan Waste Control Commission

    The metropolitan waste control commission was
established by 1969 legislation to provide for sewage
disposal facilities in the Minneapolis-St. Paul area.
The metropolitan council appoints eight members of the
board of directors; the Governor appoints the
chairperson.  The board has acquired and operates
facilities formerly operated by the Minneapolis-St. Paul
Sanitary District as well as other such facilities in
the metropolitan area.  The commission apportions its
operating costs in accordance with a statutory formula
to the member governments.  The commission has no taxing
or bonding powers.  However, the metropolitan council
may levy ad valorem taxes and issue general obligation
bonds to finance construction of sewage disposal
facilities owned by the commission.
                                   MN - p.  7
Minneapolis-St. Paul Housing Finance Board

    This board was established by a joint exercise of
powers agreement between the Minneapolis Community
Development Agency and the Housing and Redevelopment
Authority of St. Paul to provide mortgage credit.  The
composition of the board is specified in the agreement
establishing it.  The board may fix fees and charges for
its services, and may issue revenue bonds.

Municipal Gas Agencies

    Municipal gas agencies, which provide and distribute
gas, are established when two or more cities file a
written agreement with the secretary of state.  A board
of directors, in which at least five directors represent
the participating cities, governs each agency.  The
agency may charge rents, rates, and other fees, accept
appropriations from member cities, and issue revenue
bonds.  No municipal gas agencies were reported in
operation as of January 1992.

Municipal Power Agencies

    Municipal power agencies are established by written
agreement between two or more member cities, upon
resolution of the respective city governing bodies, to
generate and distribute electric power.  A board,
consisting of representatives of the governing bodies
of the member cities, governs each agency.  The number
of representatives per city and their manner of selection
are specified in the agreement establishing the agency.
Municipal power agencies may impose service charges,
accept appropriations and grants from member cities,
and issue revenue bonds.

North Koochiching Area Sanitary District

    This district was authorized by a 1981 special act
to provide wastewater treatment facilities.  It is
governed by a 9-member board appointed by the governing
bodies of the cities of International Falls, Rainier,
and South International Falls, and the East Koochiching
and Papermakers sewer districts.  The number of board
members appointed by each member government is specified
in the act.  The amount paid by each member government
for current expenses of the district is determined by
the district board.  The district may also levy ad
valorem taxes and issue general obligation bonds.

Park Districts

    Park districts are authorized under a general law
applicable only to counties with 350,000 or more
inhabitants; adjoining counties may also be included in
the district.  Establishment is by the board of county
commissioners following petition of voters or resolutions
adopted by a majority of the governing bodies of the
cities within each county in the proposed district; 
local referendum is required if petitioned for or if the
county commissioners so desire.                                   MN - p.  8

    The Suburban Hennepin Regional Park District
(formerly the Hennepin County Park Reserve District) was 
established under this law to provide park facilities
in Hennepin County.  Single-county park districts are
coterminous with the county, but exclude first class
cities.  Multicounty park districts may include all or
part of two or more counties, exclusive of first class
cities.  An elected board of commissioners governs each
district.  The district may fix charges and issue bonds.
The district may also determine the amount to be
contributed by each participating government.

Ramsey Health Care Corporation

    This corporation was established by 1986 legislation
as the successor to the former St. Paul-Ramsey Medical
Center Commission.  The directors are selected by a
nominating committee; that committee must include a
member of the Ramsey County board of commissioners.
The corporation may fix charges, receive Federal, State,
and local contributions, and issue revenue bonds.

Regional Development Commissions

    These commissions, which coordinate State, Federal,
and local planning and development programs, are
established by the Governor following petition by a
combination of the governing bodies of the cities and
counties representing a majority of the population
residing in the area of the proposed commission.  Each
commission consists of members chosen from local
governing bodies, councils of governments, and public
interest groups.  The commission by-laws specify the
method of selection of board members; in all cases,
the other board members select the chairperson.
Regional development commissions may receive State and
Federal grants, and may levy property taxes.

Regional Railroad Authorities

    Regional railroad authorities to preserve and improve
local freight or passenger rail service may be 
established by resolution adopted by the governing
body of one or more counties, after application to the 
secretary of state.  A board of 5 or more commissioners
governs each authority.  The number of commissioners
appointed by each member county is specified in the
certificate of incorporation.  The authority may charge
fees and rentals and issue revenue bonds; with voter
approval, it may levy ad valorem taxes.
    Authorities of this type that are governed by the
county board of commissioners ex officio are not counted
as separate special district governments.  See
"Subordinate Agencies and Areas," below.
                                   MN - p.  9

Regional Transit Board

    This board was established by 1984 legislation to
direct and coordinate public transit in the Minneapolis-
St. Paul area.  Members of the board are appointed by the
metropolitan council.  The board may levy ad valorem 
taxes.  The metropolitan council may issue bonds to
finance projects for the benefit of the board.  The
regional transit board is separate from the metropolitan
transit commission (see below).

Rural Development Financing Authorities

    Authorities to acquire, construct, and improve
agricultural development and improvement projects are
established by resolution of one or more counties.
A board of directors, appointed by the county governing
bodies of the counties served, governs each authority.
The authorities may fix charges for their services,
levy special assessments, and receive State contributions
(including proceeds from tax increment financing).
    Authorities governed by the county commissioners ex
officio are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.

Rural Water User Districts

    Rural water user districts to conserve, store, and
distribute water may be established under general law
upon petition of at least 50 percent of the landowners
to the State District Court.  If the district includes
an area within a city, then the petition must include a
resolution of the city governing body.  An elected board
of directors governs each district.  The districts may
impose service charges and issue revenue bonds.

Sanitary Disposal Authorities

    General law provides that two or more cities (except
first class cities), if located within 25 miles of the
Minneapolis city hall, may establish a sanitary disposal
authority by resolution of the governing bodies.  A board
of directors consisting of one member from each member
municipality, appointed by the mayor, governs each
authority.  The board may fix rates and charges for
services, levy ad valorem taxes, and issue bonds.

Sanitary Districts

    Sanitary districts may be established by the
Minnesota Pollution Control Agency on petition of the
governing bodies of one or more county, municipal, or
township governments.  A board of managers, selected
by the governing bodies of the constituent governments,
governs each district.  The district may fix service
charges, accept gifts and grants, and issue bonds.
Similar provisions apply to the Western Lake Superior
Sanitary District, which was established by a special 
act.
                                   MN - p. 10

    Regional sanitary districts are created by special
acts, with substantially uniform provisions, that
enumerate the cities and townships included therein.
A board of directors, with one member appointed by the
governing body of each participating city or township,
governs the district.  Each district may fix service
charges, levy ad valorem taxes and special assessments,
and issue bonds.

Soil and Water Conservation Districts

    Soil and water conservation districts are created by
the State Soil and Water Conservation Board on petition
of landowners after referendum.  An elected board of
supervisors governs each district.  The board may
require contributions from benefited landowners and
accept State or Federal aid.  In addition, the county
may levy ad valorem taxes and issue bonds for the
benefit of the district.

Solid Waste Management Districts

    Solid waste management districts may be established
to build and operate solid waste facilities of the
State waste management board following petition from
governing bodies of at least half the counties that
lie wholly or in part within the proposed district.
Each participating government appoints two members to the
district board of directors.  The district may charge
fees and issue revenue bonds.

Transit Commissions (Special Acts)

    The Metropolitan Transit Commission operates the
transit system in the Minneapolis-St. Paul area.  It
consists of 5 members appointed by the regional
transit board.  The commission may fix fares and
charges.  Since 1985, ad valorem taxes have been levied
by the regional transit board, and general obligation
bonds have been issued by the metropolitan council.
However, the metropolitan transit commission continues
to certify the amount of property taxes needed to service
bonds issued by the metropolitan transit commission
prior to 1985.
    The St. Cloud Metropolitan Transit Commission was
established by a 1969 law.  It consists of members
appointed by the governing bodies of the participating
municipalities.  The commission may issue revenue bonds,
impose charges, and levy ad valorem taxes.

Watershed Districts

    General law authorizes the State water resources
board to establish these districts to provide flood
control, reclamation, water supply, sewerage, drainage,
and soil and water conservation on petition of landowners
and after public hearing.  The governing body is a board
of managers, appointed by the county boards of
commissioners.  The district board may levy special
                                   MN - p. 11

benefit assessments and issue revenue bonds. An ad
valorem tax levy is authorized for organizational and
administrative expenses only.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Minnesota that have certain characteristics of 
governmental units but that are classified in census
statistics on governments as subordinate agencies of the
State or local governments and are not counted as
governments.  Legal provisions for some of the larger of
these are discussed below (see "Public School Sustems,"
above, regarding educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may 
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the areas served.

    Higher Education Coordinating Board (State).  This
board, authorized by act of the legislature, was created
to oversee higher education in Minnesota and to 
administer student loans and scholarships.  The board
consists of 11 members appointed by the Governor with
the consent of the senate.  The board may receive
appropriations and grants, make loans to lenders, receive
income from charges and loan repayments, and issue
revenue bonds.

    Minnesota Higher Education Facilities Authority
(State).  This authority was created by 1971 legislation
to finance the construction of higher education
facilities.  A board consisting of the executive director
of the Minnesota Higher Education Coordinating Board ex
officio, and eight other members appointed by the Governor
governs the authority.  The authority may fix
rates, rents, fees, and charges for its services, and may
issue revenue bonds.

    Minnesota Housing Finance Agency (State).  This
agency, authorized by an act of the legislature, was
created to provide mortgage credit for low and moderate
income housing and related improvements.  A board of 
seven members governs the agency, including five members
appointed by the Governor with the consent of the senate,
plus the State auditor and the commissioner of trade and
economic development, who serve in an ex officio
capacity.  The agency may set fees and charges, receive
grants and appropriations, make mortgage loans, and issue
revenue bonds.
                                   MN - p. 12

    Port authorities (municipal).  General law authorizes
the establishment of these authorities in cities of the
first class, and also elsewhere by special act.  A port
commission of three members appointed by the city council
governs each authority.  By unanimous resolution, 
however, a port commission may increase its membership
to seven.  Contiguous first class cities may establish
joint port commissions.  The port commission submits its
annual budget to the city council which, at its
discretion, may levy an ad valorem tax for port authority
needs.  Port authorities may also fix rates, fees, and
charges.  The port commission may issue revenue bonds.
Industrial development districts within port authorities
are classified as dependent agencies of the establishing
authority, and are not counted as separate governments.

    Other examples include:

State
    Greater Minnesota Corporation
    Lake Superior Center Authority
    Minnesota Agricultural and Economic Development Board
     (formerly Minnesota Energy and Economic Development
     Authority)
    Minnesota Educational Computing Corporation
    Minnesota Export Finance Authority
    Minnesota Pollution Control Agency
    Minnesota Project Outreach Corporation
    Minnesota Public Facilities Authority
    Minnesota World Trade Center Corporation
    Mississippi River Parkway Commission
    Rural Finance Authority
    St. Paul Landmark Authorty

County
    Byllesby Park District
    Cook County and Grand Marais Joint Economic
     Development Authority
    County and judicial drainage systems
    County building commissions
    County water and sewer districts
   *Lake improvement districts
    Mississippi Headwaters Board
    Regional libraries
    Regional railroad authorities governed by the
     county board of commissioners
   *Road districts in unorganized territory
    Rural development financing authorities with ex
     officio boards
   *Subordinate service districts (Anoka County)
                                   MN - p. 13

Municipal
    City development districts
    Duluth Airport Authority
    Duluth Transit Authority
    Economic development authorities
    Economic development districts
    Housing and redevelopment authorities with ex
     officio boards
    Lake Minnetonka Conservation District (in
     Hennepin County)
    Minneapolis Community Development Agency
    Minneapolis Housing Finance Agency
    Municipal redevelopment agencies
    St. Paul Civic Center Authority
    St. Paul Public Housing Agency
    Special service districts
    Spirit Mountain Recreation Area Authority
    Storm sewer improvement districts
    Tax increment financing districts (may also be
     dependent on a special district)
    Urban and rural service (taxing) districts

Township
    Road districts (in areas having organized township
     governments)
    Special fire protection districts

Joint Municipal-Township
    Joint East Range Economic Development Authority
    White Bear Lake Conservation District

Other
    The Metropolitan Parks and Open Space Commission
is classified as a dependent activity of the Metropolitan
Council.

    Minnesota laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   MS - p.  1
               MISSISSIPPI

    Mississippi ranks 31st. among the States in number of
local governments, with 869 as of January 1992.

COUNTY GOVERNMENTS (82)

    There are no areas in Mississippi lacking county
government.  The county governing body is called the
county board of supervisors.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (294)

Municipal Governments (294)

    Municipal governments in Mississippi are the cities
(municipalities having 2,000 inhabitants or more), towns
(municipalities having 300 to 1,999 inhabitants), and
villages (municipalities having 50 to 299 inhabitants).
Villages can no longer be created except in special
circumstances, but villages now in existence may retain
their status so long as they have at least 50 
inhabitants.

Township Governments (0)

    Mississippi has no township governments.

PUBLIC SCHOOL SYSTEMS (177)

School District Governments (173)

    Only the following types of school districts in
Mississippi are counted as separate governments for
census purposes:

    Countywide school districts
    Consolidated school districts
    Municipal separate school districts
    Special municipal separate school districts
    Junior colleges

    Countywide school districts comprise all of the
territory of a county, exclusive of the territory
included in a municipal separate school district.
The elected county board of education governs the 
district.  Such districts exist in 71 counties.
    Consolidated school districts are subdivisions
of that territory of a county that are not included
in a municipal separate school district or in a
countywide district.  An elected board of trustees
governs the district.  "Line" (intercounty) districts
operate under similar provisions.
    Municipal separate school districts include the
area of a municipality and may include added territory.
A board of trustees appointed by the municipal governing
body governs the district.  If "added territory" includes
15 percent of pupils enrolled in a district, 1 member of
the board is elected from that area, and if 30 percent
or more, two trustees are elected from that area.
                                   MS - p.  2

Further provision is made for an elected board of
trustees for any municipal separate school district in a
county of fewer than 15,000 inhabitants that, with its
"added territory," embraces the entire county.  Although
authorizing legislation for municipal separate school
districts was repealed in 1987, existing districts may
continue to operate until abolished by action of the
county board of education or by petition of voters to
the board of the district to be abolished.
    Special municipal separate school districts are
municipal separate school districts having "added
territory" that contains 25 percent or more of the total
number of educable children of the the district.  An
elected board of trustees governs each special municipal
separate school district.
    The county boards of education and the boards of
trustees of the municipal separate and consolidated
school districts determine the amount of local taxes to
be levied for school purposes.  Bonds for school purposes
are also issued by the county or municipal government at
the request of the school boards, but usually in the
name of the school district.
    In addition, junior colleges in Mississippi are
counted as governments.  These junior colleges are
administered by boards of trustees appointed by the
respective boards of county supervisors.  They are
financed through local tax levies.

Dependent Public School Systems (4)

    Mississippi statutes authorize the following types
of dependent public school systems:

    Systems dependent on county governments (4):
      Agricultural high schools

    The agricultural high schools in Mississippi are
classified as dependent agencies of county governments
for census purposes, and are not counted as separate
governments.  A board of trustees appointed by the county
supervisors, plus the county superintendent of schools
ex officio, governs each agricultural high school.  The
county may levy taxes for the support of agricultural
high schools, and may finance capital improvements
through county bond issues.  In January 1992, there were
four such schools. 

SPECIAL DISTRICT GOVERNMENTS (320)

    Mississippi statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Air Ambulance Service Districts

    These districts may be established to provide air
ambulance service by resolution of the board of 
supervisors of two or more counties having common
                                   MS - p.  3

boundaries with a State highway safety patrol district.
A referendum is required if the voters so petition.  The
district board of directors consists of one member 
appointed by the Governor, plus one member from each
participating county, appointed by its board of 
supervisors.  The district board may fix rates and
charges, and accept loans and grants.  The participating
counties may make appropriations to these districts.

Bienville Recreational District

    This district was created by special act to provide
recreational facilities in a four-county area.  A board
of directors governs the district; its members are
appointed by the boards of supervisors of the 
participating counties, plus two members appointed by the
Governor from the district at large.  The district may,
upon approval of the voters in each of the counties
served, levy ad valorem taxes; in addition, the district
may fix charges, rentals, tolls, and rates, and may issue
bonds.  This district was not reported in operation as
of January 1992.

Big Black River Basin District

    This district, which provides flood control,
recreation, and navigation facilities in an 11-county
area, was created by a special act.  The district board
of directors consists of representatives of the State
board of water commissioners, game and fish commission,
forestry commission, and board of health; four members at
large from the district area, all appointed by the
Governor; plus two members from each participating county
appointed by the county board of supervisors.  The 
district may receive appropriations from member counties,
and may issue bonds.

Cooperative Service Districts

    Districts to provide joint financing, construction,
and administration of governmental facilities and 
services are established by action of the board of
supervisors of each participating county.  A board of
commissioners, five of whom are appointed by the county
supervisors of each participating county, governs each
district.  The districts may charge fees and tolls, and
apportion costs to participating county and municipal
governments.  However, bonds may only be issued by the
participating governments.

Drainage Districts

    Drainage districts with local commissioners are
created on petition to the chancery court and after
public hearing.  Consolidated drainage districts
(combinations of three or more drainage districts) are
also created by the chancery court on petition of the
drainage districts involved and after public hearing.
Governing bodies of both of these types of districts
                                   MS - p.  4
are appointed by the chancery court.  The districts may
levy ad valorem taxes and special assessments, and may
issue bonds.
    Similar provisions are made for drainage districts
with county commissioners, except that their governing
bodies are appointed by the county board of supervisors.
Legislation for swampland districts has been repealed,
with the provision that any in existence may continue
to operate.  Subdistricts of drainage districts are
classified as activities of the main drainage district,
and are not counted as separate governments.

Flood Control Districts

    The chancery court, on petition of a county board of
supervisors and after a public hearing, may establish
flood control districts to provide and maintain flood
control facilities.  The district governing body is
appointed by the chancery court.  It may levy ad valorem
taxes and issue bonds.
    Two flood control districts--the Mississippi River
Levee District and the Yazoo-Mississippi Delta Levee
District--were given permanent existence by the State
constitution.  Their governing bodies are elected boards
of levee commissioners.  These two districts may levy
ad valorem taxes and issue bonds.

Gas Districts

    A number of districts have been established in
Mississippi by special acts to provide natural gas
transmission systems.  The provisions for the selection
of the governing body of such districts vary.  Where gas
districts have separate elected or appointed governing
bodies, they are counted as governments for census
purposes.  Gas districts may fix rates and charges, and
issue revenue bonds.
    Districts governed by municipal officials in an ex
officio capacity are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Gulf Regional District

    This district, to provide for the rehabilitation and
redevelopment of areas devastated by Hurricane Camille
in 1969, was authorized by a special act.  Upon
resolution of its governing body and after referendum,
any county or city within the affected area may become a
member of the district.  The district governing body
consists of the presidents of the boards of supervisors
and the mayors of each participating county and city,
three members appointed by the Governor, plus four
members appointed by the above board members.  The
district board determines its fiscal requirements which
are apportioned to the member governments on the basis of
population. In addition, the district and the participat-
ing governments may issue revenue bonds, and each city
and county may also issue general obligation bonds.
Although authorizing legislation for this district has
never been repealed, it has never been reported in operation.                                   MS - p.  5

Harrison County Wastewater Management District

    This district to provide water pollution abatement
facilities was formed pursuant to a special act.  A board
of directors consisting of the mayors of each 
participating city plus the president of the Harrison
County Board of Supervisors, or their designees, governs
the district.  The district may fix charges, receive the
proceeds of county tax levies, and issue revenue bonds.

Housing Authorities

    There are three types of housing authorities in
Mississippi--county or city, consolidated, and regional.
An individual county or municipality may establish a
housing authority through resolution of its governing
body; two or more municipalities may jointly establish a
consolidated housing authority; and two or more 
contiguous counties may jointly establish a regional
housing authority.  The mayors of municipalities or the
county governing bodies appoint the housing authority
commissioners.  The authorities may issue bonds, 
establish and collect charges for use of authority
facilities, and accept grants or contributions from the
Federal Government.

Joint Municipal Electric Power Agencies

    These agencies may be established by joint agreement
of municipalities that own electrical generation or
distribution systems to provide facilities for generation
or transmission of electric power.  The composition of
the agency governing body is determined by the agreement.
These agencies may fix rents, rates, and fees, accept
gifts, and issue bonds.  The Municipal Energy Agency of
Mississippi was organized under this law.

Joint Water Management Districts

    Districts to provide for water supply and 
conservation and for wastewater management are created by
joint resolutions of two or more counties, cities, or
combination thereof, after public hearing.  A referendum
is required if voters so petititon.  A board of
commissioners, selected in the manner specified in the
joint resolution creating the district, governs each
district.  The districts may fix rates and charges,
levy special assessments, receive the proceeds of a
county-imposed property tax, and issue revenue bonds.

Lower Mississippi River Basin Development District

    This district is authorized by a special act and may
be created by resolution of the board of supervisors of
any county that is part of the lower Mississippi River
basin.  A referendum may be required.  The purpose of
this district is to develop the lower Mississippi River
                                   MS - p.  6

basin for flood control, navigation, irrigation, 
industrial, and related purposes.  A board of directors
appointed by the Governor administers this district.
The district may fix rates and charges and sell or lease
property.  The directors may accept Federal grants and
loans and issue bonds that may be subject to voter
approval.  This district was not reported in operation
as of January 1992. 

Lower Yazoo River Basin Development District

    This district was established by special act to
develop the lower Yazoo River basin for purposes of
navigation and industrial development.  The district
board of directors consists of one representative from
the State board of water commissioners, the State
department of economic and community development, the
Board of Levee Commissioners of the Yazoo-Mississippi
Delta Levee District, and the Board of Levee
Commissioners of the Mississippi Levee District, plus two
directors appointed by the board of supervisors of each
member county and one director appointed by the Governor.
The district receives revenue from a special property tax
levied by the county boards of supervisors.  The
directors may accept Federal grants and loans, fix and
collect rates and charges, sell or lease property, and
issue bonds. 

Master Water Management Districts

    These districts may be established to provide for
drainage, flood control, and water conservation by the
chancery court on petition of landowners after public
hearing.  The governing body consists of five commissioners
appointed by the chancery court.  The district may
accept gifts and grants, levy benefit assessments, and
issue bonds with the approval of the chancery court.
    The Tombigbee River Valley Water Management District,
which in addition to water conservation and flood control
services may also provide navigation and recreational
facilities, was established by a special act.  Its board
of directors consists of those members of the Tombigbee
Valley Authority whose counties become members of the
district, each State-at-large member of the Tombigbee
Valley Authority, one director appointed by the board of
supervisors of each county in the district, one director
appointed by the Governor from each county in the
district that is not a member of the Tombigbee Valley
Authority, plus four representatives of specified State
agencies.  The district may fix charges, and receive the
proceeds of a special ad valorem tax levied and collected
by the participating counties after voter approval.  The
district may also issue revenue bonds.
                                   MS - p.  7

Mississippi Coast Transportation Authority

    This authority was established to provide transit
service by agreement between participating local
governments.  A board consisting of representatives of
member governments governs the authority.  The authority
may fix fares and other charges, receive grants, and
issue bonds.

Mississippi Gulf Coast Regional Wastewater Authority

    This authority to construct, finance, operate, and
maintain wastewater collection and treatment facilities
was organized under 1980 legislation.  A board of
commissioners appointed by the governing bodies of
participating cities and counties governs the authority.
The authority may fix rates, fees, and charges, receive
the proceeds of property taxes levied by county or
municipal governments under contract, and issue revenue
bonds.

Municipal Gas Authority of Mississippi

    This authority to provide for the distribution of gas
is created by joint resolution of the participating
municipalities.  A board of commissioners appointed by
the member municipalities governs the authority.  The
authority may fix rents, rates, fees, and charges, and,
after approval of the participating municipalities, may
issue revenue bonds.  

Northeast Mississippi Regional Water Supply District

    This district was created by intergovernmental
agreement to manage the water supply in the vicinity of
Tupelo.  A board consisting of representatives of the
participating governments governs the district.  The
district may fix service charges.  Under terms of the
agreement creating the district, the city of Tupelo
issues bonds for facilities operated by the district.

Pat Harrison Waterway District

    This district was established by petition of eligible
counties to the chancellor of the chancery court, after
referendum.  The purpose of this district is to develop
the Chicksawhay, Leaf, and Pascagoula Rivers, the 
Tallahala Creek, and their tributaries for flood control
and navigation purposes.  The district board of directors
is appointed by the Governor, one from each member county
and three from the State at large.  The district may fix
charges, and receive the proceeds of a special county-
imposed ad valorem tax.  The district may also issue
revenue bonds.
                                   MS - p.  8

Pearl River Basin Development District

    This district, to provide flood control, irrigation,
navigation, timber development, and pollution control,
was created by a special act.  The district board of
directors consists of representatives of the Mississippi
Commission on Environmental Quality, the Mississippi
Commission on Wildlife, Fisheries, and Parks, the
forestry commission, and the board of health; one member
appointed at large from the district area appointed by
the Governor; plus two members from each participating
county appointed by the county board of supervisors.
The district may fix charges, receive the proceeds of a
special county ad valorem tax, and issue bonds.

Pearl River Valley Water Supply District

    A 1958 special act provides for the establishment
of this district by the chancery court on petition of
the Pearl River Industrial Commission after hearing and
referendum.  The district distributes water for domestic,
commercial, and irrigation purposes, and may also provide
public parks and recreational facilities.  The district
board of directors consists of one member appointed by and
from each of the following State agencies--Mississippi
Commission on Environmental Quality, Mississippi 
Commission on Wildlife, Fisheries and Parks, forestry
commission, and State board of health--plus each member
of the Pearl River Industrial Commission whose county is
located in the district, and 1 additional member 
appointed by the board of supervisors of each 
participating county.  The district may fix charges,
levy ad valorem taxes, and issue bonds.

Port Commissions

    A Mississippi statute authorizes the creation of a
port commission to provide and operate port facilities
in any city having a seaport or harbor designated as a
port of entry by the Federal Government.  A five-member
board of commissioners governs each port commission, and
consists of two members appointed by the Governor, one by
the county board of supervisors, and two by the municipal
governing body.  The commissioners may levy privilege
taxes or receive the proceeds of a special property tax
levy, collect fees and charges, and receive municipal
and county aid.  The Biloxi Port Commission operates
under this law.
    For port commissions and authorities that are not
counted as separate governments, see "Subordinate
Agencies and Areas," below.
                                   MS - p.  9

Power Districts

    Power districts may be created to operate an electric
utility by resolution of a municipal or county governing
body or on petition to the clerks of the county boards
of supervisors, and after election.  The members of the
governing body are appointed by the chief executive
officers of the participating governments acting jointly.
The districts may fix and collect rates and charges for
services and may issue bonds.  No power districts were
reported in operation as of January 1992.

Railroad Authorities

    Railroad authorities to preserve, develop, and
maintain rail freight service may be formed by the county
board of supervisors after a public hearing.  Two or more
counties may form a regional railroad authority.  The
authority commissioners are appointed by the county
governing body; in the case of a regional railroad
authority, the Governor appoints a member if there is an
even number of counties participating.  The authorities
may accept grants and contributions; establish fees,
rentals, and charges; and issue bonds.  The authorities
may also certify an ad valorem tax levy upon voter
approval.  No railroad authorities were reported in
operation as of January 1992.

Regional Airport Authorities

    These authorities may be established to provide,
operate, and maintain airport facilities on resolution
of each participating governing body and after public
hearing.  A regional airport authority has one 
commissioner appointed from each participating 
municipality and, if there is an even number, the
Governor appoints an additional member.  The authorities
may issue revenue bonds, accept Federal, State, and
municipal aid, and fix fees and charges.

Regional Solid Waste Management Authorities

    Authorities to manage disposal of solid waste are
created by ordinance or resolution of two or more local
governments.  The authority governing body includes at
least one appointed representative of each participating
government, as specified in the articles of incorporation
creating the authority.  The authorities may fix rates,
fees, and charges, and may issue revenue bonds.

Sixteenth Section Development Authorities

    These authorities may be created in counties of
200,000 or more population by the county board of
supervisors after the municipal separate school district
submits the request.  The purpose of these authorities
is to lease land for the development of commercial,
                                   MS - p. 10

industrial, or recreational uses.  A board of five
trustees governs the authority, with two trustees
appointed by the county board of education, two by the
municipal separate school district, and one by the county
board of supervisors.  The superintendent of the Hinds
County school board is an ex officio member.  These
authorities may fix charges, accept grants, and issue
revenue bonds.  No sixteenth section development
authorities were reported in operation as of January
1992.

Soil and Water Conservation Districts

    The State soil and water conservation commission may
create these districts on petition and after local
referendum.  A board of commissioners governs each
district, with two members appointed by the State 
commission and three elected.  The commissioners may
require contributions from landowners for benefits, and
may accept contributions from Federal, State, or private
agencies.

Urban Flood and Drainage Control Districts

    These districts are established to provide flood
control facilities in or adjacent to municipalities of
100,000 population or more, upon resolution of the city
governing body and petition to the chancery court.  A
board of directors appointed by the city and county
governing bodies governs the district.  The district may
levy ad valorem taxes, and issue bonds upon voter approval.

Waveland Regional Wastewater Management District

    This district was created by special act to alleviate
pollution in the waters of the Mississippi Sound.  Its
governing body consists of the mayors of the 
participating municipalities and the president of the
board of supervisors of Hancock County.  The district may
fix rates and charges, accept gifts, and issue bonds.

Yellow Creek Watershed Authority 

    This authority was established by special act and
serves Alcorn, Prentiss, and Tishomingo Counties.  The
purpose of the authority is to develop the Yellow Creek
watershed; it may engage in drainage, flood control,
irrigation, water conservation, electric power, and
                                   MS - p. 11

related projects.  The authority has nine directors, of
whom three are appointed by the Governor, one each by the
county boards of supervisors of Alcorn, Prentiss, and
Tishomingo Counties, and one from each of those three
counties selected by the mayors of incorporated
municipalities in that county.  The authority may receive
contributions from member counties.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Mississippi that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
    Among the subordinate agencies and areas listed 
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Mississippi Coast Coliseum Commission (State).  This
commission was established by special act to provide and
operate a multi-purpose coliseum in Harrison County.
Three members are appointed by the Governor, one member
by the Harrison County Board of Supervisors, and one
member by the Harrison County Municipal Association.  The
commission receives revenue from rentals and other 
service charges, from grants, from taxes on the gross
receipts of restaurants, hotels, and motels in Harrison
County, and from taxes on the sale of beer and alcoholic
beverages in Harrison County.  Capital expenditures are
financed through the issue of State general-obligation
bonds.

    Mississippi Home Corporation (State).  This 
corporation, formerly named the Mississippi Housing
Finance Corporation, was formed to provide mortgage
credit for low and moderate income housing.  A 13-member
board appointed by the Governor governs the corporation.
The corporation may fix fees and charges in connection
with its loans, receive grants and loans, and issue
revenue bonds.
                                   MS - p. 12

    Port commissions and authorities (county or
municipal).  The following port commissions and 
authorities, which provide and operate port facilities,
are not counted as separate governments for census
purposes:

    City port commissions in Greenville, Natchez, and
     Vicksburg
    County port authorities
    Pascagoula Port Commission
    Port commissions in counties adjoining the
     Mississippi River

    In the cities of Greenville, Natchez, and Vicksburg,
the city governing body serves ex officio as the city
port commission.  County port authorities are governed
by a seven-member board; two members are appointed by the
Governor and five members by the county board of 
supervisors.  The Pascagoula Port Commission operates
jointly with the Jackson County Port Authority and is
classified for census purposes as part of that authority;
the Jackson County Port Authority, in turn, is classified
as an agency of Jackson County for census purposes.  Port
commissions in counties adjoining the Mississippi River
consist of seven members, all appointed by the county
board of supervisors.  The county board of supervisors,
at its discretion, may levy an ad valorem tax for the
support of county port authorities and of port
commissions in counties adjoining the Mississippi River.

    Other examples include:

State
    Central Data Processing Authority
    Educational building corporations
    Major Economic Impact Authority
    Mississippi Business Finance Corporation (formerly
     Mississippi Economic Development Corporation)
    Mississippi Commission on Environmental Quality
     (formerly Mississippi Commission on Natural 
     Resources)
    Mississippi Development Bank
    Mississippi Educational Facilities Authority for
     Private, Nonprofit Institutions of Higher Learning
    Mississippi Hospital Equipment and Facilities
     Authority (formerly Mississippi Hospital Equipment
     Financing Authority)
    Mississippi Seed Capital Corporation
    Mississippi Superconductor Super Collider Authority
    Mississippi Wayport Authority
    State port authorities (Port of Gulfport and Yellow
     Creek Inland Port)
                                   MS - p. 13

County
    Adams County water and sewer districts
    Community hospitals (county)
    Convention bureaus (county)
    County airport authorities
    County development commissions
    County industrial development authorities
    County mosquito control commissions
    County rice field mosquito control commissions
    County recreational districts (certain counties)
    Economic development districts
    Emergency communiciations districts (county)
    Historic preservation districts
    Hospital districts (county)
    Jackson County Fair Board
    Mississippi Gulf Coast Fairgrounds Commission
    Rankin County Industrial Services District
    Regional libraries
    Sanitary districts in Harrison County
   *Separate road districts
    Southeast Mississippi Industrial Council
   *Special service districts
    Supervisor districts
    Tombigbee Valley Authority (joint county)
    Water, sewer, garbage collection, and fire protection
     districts (certain counties)

Municipal
    Consolidated fire districts
    Convention bureaus (municipal)
    Emergency communiciations districts (municipal)
    Fire districts
    Gas districts governed by city governing body
     (special acts)
    Historic preservation districts
    Hospital districts (municipal)
    Landscape improvement districts in Jackson
    Municipal airport authorities
    Municipal development commissions
    Municipal recreational districts (certain cities)
    Redevelopment authorities

Joint City-County
    Alcorn-Corinth Recreation Commission
    Franklin County Economic Development Authority
    Harrison County Solid Waste Management District
    Highway and street revenue bond authorities
    Mississippi Zoological Park and Garden District
    West Central Mississippi Waterway Commission

    Mississippi laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   MO - p.  1
               MISSOURI

    Missouri ranks 8th. among the States in number
of local governments, with 3,309 as of January 1992.

COUNTY GOVERNMENTS (114)

    The entire area of the State is encompassed by
county government with the exception of the city of
St. Louis, which is an independent city outside the
area of any county, and is counted for census
purposes as a municipal rather than a county
government.  St. Louis County is a county government,
but excludes the area of the city of St. Louis.
    The county governing body is called the county
commission except in St. Louis County, where the charter
adopted in 1968 provides for an elected county
supervisor and county council, and in Jackson County,
where the charter effective January 1, 1973 provides
for an elected county executive and county legislature.
Counties are generally divided into four classes on the
basis of their total assessed valuation, as follows:

    Classification 1--$450,000,000 or more
    Classification 2--$300,000,000 to $449,999,999
    Classification 3--less than $300,000,000, except for
     5 Classification 4 counties
    Classification 4--counties that had attained
     Classification 2 prior to August 13, 1988 and would
     otherwise revert to Classification 3 because of
     changes in assessed valuation

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1,257)

    The 1,257 subcounty general purpose governments in
Missouri comprise the 933 municipal (city, town, and
village) governments, and the 324 township governments.

Municipal Governments (933)

    Municipal governments in Missouri are the cities,
towns, and villages.  Cities having 5,000 inhabitants or
more, as well as cities having legislative charters
granted prior to 1875, may adopt charters for their own
government and become "constitutional charter" cities.
Currently, 29 cities have done so.  In addition, prior
to the adoption of the Constitution of 1875, several
special legislative charters were enacted; currently,
six cities still operate under such charters.  The other
cities and towns in Missouri are divided into the
following classes, based on their population at the
time of incorporation:

    Third class--3,000 or more inhabitants
    Fourth class--500 to 2,999 inhabitants
    Towns created by special law and having fewer than
     500 inhabitants and villages having more than 200
     inhabitants may become cities of the fourth class.

                                   MO - p.  2

    Villages are incorporated places with no minimum
population.  Municipal governments maintain their 
existing city classification or their status as a town
or village unless they elect to become a city of the
class to which their population entitles them.  Cities,
towns, and villages in Missouri exist within township
areas (see "Township Governments," below), except for
the city of St. Louis.

Township Governments (324)

    Only Classification 3 counties in Missouri may
have township governments.  Township governments exist
in 23 of the 114 Missouri counties.  Townships in the
other 91 Missouri counties are geographical areas only,
and are not counted as governments.  Within the 23
counties with township governments, the entire area of
such counties is encompassed by township governments.

PUBLIC SCHOOL SYSTEMS (552)

School District Governments (552)

     The following types of school districts in Missouri
are counted as separate governments for census purposes:

    Districts operating elementary and secondary schools:
      Six-director school districts
      Urban school districts
      Metropolitan school districts
    Junior college districts
    Special school districts for handicapped children

    An elected board of directors governs each six-
director, urban, or metropolitan school district.  These
districts may levy ad valorem taxes and issue bonds.
    Junior college districts, as authorized by 1961
legislation, are also counted as governments.  Such a
district is established on petition of voters or of a
school district operating a college, after referendum.
An elected board of trustees governs each junior college
district.  Junior college districts may levy ad valorem
taxes and issue bonds.
    Legislation also provides that special school
districts for handicapped children may be established
by petition to the State board of education after
referendum.  Vocational training may also be provided
by these special schools.  Such a district, administered
by an elected board, is counted as a school district
government for census reporting.

Dependent Public School Systems (0)

    Missouri has no dependent public school systems.

Other Educational Activities

    School districts that operate an accredited high
school may also operate a junior college.
                                   MO - p.  3
SPECIAL DISTRICT GOVERNMENTS (1,386)

    Missouri statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Ambulance Districts

    Districts to provide ambulance service in rural areas
may be established by the county commission on petition
of voters and after public hearing and local referendum.
An elected board of directors governs each district.
The district may impose charges, levy ad valorem taxes,
and issue bonds.

Bi-State Metropolitan Development District

    This district was authorized by a compact between
Illinois and Missouri to plan, construct, and operate
passenger transportation facilities, bridges, tunnels,
industrial parks, airports, and terminal facilities and
to plan and establish policies for sewage and drainage
facilities and coordination of streets and highways,
recreation facilities, parking facilities, etc. in
municipalities served.  The governing body is a board of
commissioners (five commissioners appointed by the
Governor of each State).  The district may issue bonds,
fix and collect fees for use of facilities, and receive
contributions from any political subdivision or the
Federal Government.  This district operates the Bi-State
Transit System in the St. Louis area, and the Bi-State
Parks Airport in Illinois.

County Airport Authorities

    Authorities to provide airports are established by
resolution of the county governing body.  An elected
board of directors governs each authority.  The authority
may fix fees and rents for its services, and may issue
revenue bonds.

County Joint Recreational Lake Authority

    This authority to construct, operate, and maintain
recreational lakes and related facilities in Cape
Girardeau and Bollinger Counties was established by
a 1990 special act.  An elected board governs the
authority.  The authority may charge fees and rents,
receive State and local appropriations, use tax increment
financing, issue revenue bonds, and, after voter 
approval, may levy a sales tax.

County Land Trusts

    This trust to administer and sell tax delinquent
lands in St. Louis city and St. Louis County was created
by an act of the legislature.  A board of three trustees
governs the trust, of whom one each represents St. Louis
County, St. Louis city, and the largest school district
                                   MO - p.  4
in the St. Louis area.  The trust may receive revenue
from land rentals, leases, and sales.

County Library Districts

    Districts of this type are now listed below under
"Library Districts."

Drainage Districts

    Missouri statutes authorize the following types of
drainage districts:

    Drainage districts.  Drainage districts are created
    by the circuit court on petition of landowners.  An
    elected board of supervisors governs each district.
    The district may levy taxes based on benefits and
    issue bonds.  Drainage districts administered by the
    county court, however, are not counted as separate
    governments.  See "Subordinate Agencies and Areas,"
    below.

    Mine drainage districts.  The circuit court, on
    petition of landowners, may create districts to
    drain lands for mining.  An elected board of
    supervisors governs each district.  The district
    may impose special taxes based on minerals produced
    or processed and may issue bonds.

    Sanitary drainage districts.  The provisions of this
    law apply to cities having 300,000 inhabitants or
    more and to counties adjoining such cities.  The
    districts are established by the circuit court on
    petition of the mayor and the legislative body of
    the city and/or the county commission, after
    referendum.  A board of trustees governs each
    district; the county commission, the circuit court,
    and the mayor each appoint one trustee.  The district
    board fixes the amount of special drainage taxes to
    be collected and may issue bonds upon approval of the
    circuit court.

Economic Development Districts

    Districts to encourage economic development may be
established by agreement of the governing bodies of
adjacent counties (including cities not within a county).
The district board consists of representatives of each
participating government, as specified in the agreement
creating the district.  The district may receive revenue
from rentals and service charges.                                   MO - p.  5

Fire Protection Districts

    These districts are established by the circuit court
after petition of voters and local referendum.  They also
provide ambulance service with voter approval.  An
elected board of directors governs each district.  The
district may levy property taxes and issue bonds with
voter approval.

Greater Kansas City Port District and Authority

    This authority is described under "Kansas--Special
District Governments."

Hospital Districts

    These districts are established in counties of under
400,000 inhabitants by the county commission on petition
of voters and after public hearing and local referendum.
An elected board of directors governs each district.
The district may fix, charge, and collect fees, levy
ad valorem taxes, and issue bonds with the approval of
the voters.

Housing Authorities

    Housing authorities may be created by resolution of
municipal or county governing bodies.  A board of
commissioners, appointed by the mayor or the county
commission, governs each authority.  Housing authorities
may issue bonds, collect rentals for the use of their 
facilities, and accept Federal grants.

Interstate Bridge Commissions

    Interstate bridge commissions are established by
interstate compact subject to Congressional approval.
A board of 10 commissioners (5 appointed by the Governor
of each State) governs each commission.  The commission
may fix and charge tolls and issue revenue bonds.  To
date, the following commissions of this type have been
authorized:

    Missouri-Illinois Bridge Commission
    Missouri-Illinois Jefferson-Monroe Bridge Commission
    Tennessee-Missouri Bridge Commission

    None of these was reported in operation as of
January 1992.

Jackson County Sports Complex Authority

    This authority was authorized under a 1965 law.  A
board of five commissioners appointed by the Governor,
with the consent of the senate from a panel of names
submitted by the county legislature, governs the 
authority.  The authority may collect fees and grants,
receive contributions and appropriations, and issue
bonds.
                                   MO - p.  6

Joint Municipal Utility Commissions

    These commissions are created by contract between
municipal governments to develop and operate public
utilities.  The governing body is a board of directors
whose composition is determined by the contract.  The
district may fix charges, and issue revenue bonds after
approval by referendum in each contracting municipality.

Kansas City Area Transportation Authority

    This authority was authorized by interstate compact
between Kansas and Missouri to provide transit service
in the Kansas City area.  A board of commissioners--five
from each State--administers the authority.  The 
authority may collect fares and other charges, accept
appropriations and grants, and issue revenue bonds.  In
addition, a termporary city sales tax has been authorized
for public transportation purposes.

Levee Districts

    Missouri statutes provide two alternative methods of
establishing levee districts:  by petition to the circuit
court; or by resolution of the county commission.  A
board of five elected supervisors governs each district
established by the circuit court.  A board of directors
appointed by the county commission governs each district
established by the county commission.  Both types of
levee districts may issue bonds and may levy benefit
assessments.

Library Districts

    Missouri statutes provide for the following types
of library districts:

    City-county libraries
    County library districts
    Municipal library districts
    Urban public library districts

    City-county libraries are established by petition of
a city library meeting specified population and tax
rate requirements to the county governing body.  County
library districts are created by the county commission on
petition of taxpayers after local referendum.  Municipal
library districts are established by petition of voters
to the city governing body, after voter approval.  Urban
public library districts are established by resolution
of a nine-member school district board, after voter
approval.  When two or more library districts join to
form a consolidated library, the consolidated library is
counted as one government.
    A board appointed by the governing bodies of the
cities or counties served governs each of these types
of library districts.  These districts may levy ad
valorem taxes with voter approval, accept State and
Federal contributions, and issue bonds.
                                   MO - p.  7

Metropolitan Zoo District (Springfield)

    This district was authorized by an act of the
legislature, subject to local referendum.  The district
board consists of 9 members appointed by the Mayor with
the consent of the city council.  If the district serves
adjoining areas outside the city, the county commission
appoints an additional member.  The district may charge
fees and, after voter approval, levy ad valorem taxes and
issue bonds.

Metropolitan Zoological Park and Museum District

    This district, authorized by general law applicable
to St. Louis city and St. Louis County, is established
by elected officials of the two governments upon petition
of voters and following referendum.  A board of eight
commissioners, four of whom are appointed by the mayor of
St. Louis city and four are appointed by the chief
executive officer of St. Louis County, governs the
district.  The district may levy ad valorem taxes and
issue bonds.  The district is divided into subdistricts
that are classified as adjuncts of the parent district
for census reporting, and are not counted as separate
governments.

Missouri and Kansas Culture and Recreation District

    This district to provide cultural and recreational
facilities is established by ratification of a compact
by Missouri and Kansas and after petition by voters
or resolution of the governing body of the county or
counties to be served.  A board of commissioners
appointed by the counties to be served governs the
district.  The district may impose fees and rents,
issue revenue bonds, and, after voter approval, may
levy sales taxes.  This district was not reported in
operation as of January 1992.

Missouri-Kansas Development District and Agency

    This district is described under "Kansas--Special
District Governments."

Nursing Home Districts

    These districts are established in counties of
400,000 or fewer inhabitants by the county commission on
petition of voters, followed by a public hearing and
local referendum.  An elected board of directors governs
each district.  The district may fix charges for
services, levy ad valorem taxes, and, with the approval
of the voters, issue bonds.

                                   MO - p.  8

Port Authorities

    Regional port authorities serving two or more
counties or cities are formed by application of
participating counties or cities to the State
transportation commission.  A board of directors governs
each port authority; the number of directors and the
method of selecting them is specified in the agreement
among participating counties or cities.  An authority
may accept grants and issue bonds.
    Authorities serving a single county or city are not
counted as separate governments.  See "Subordinate
Agencies and Areas," below.

Regional Convention and Visitors Commission

    This commission to promote conventions and tourism in
St. Louis city and St. Louis County was established by a
1984 special act.  The commission is  appointed by the
governing bodies of St. Louis city and St. Louis County. 
The commission may collect fees and charges for its
services and, after voter approval, may levy a hotel-
motel sales tax.

Regional Cultural and Performing Arts Development
District

    This district to encourage cultural institutions in
St. Louis city and St. Louis County was established by a
1984 special act.  A board of commissioners appointed
by the governing bodies of St. Louis city and St. Louis
County governs the district.  The district may, after
voter approval, levy a hotel-motel sales tax.

Road Districts

    Missouri statutes authorize the following types of
road districts:

    Benefit assessment special road districts.  There are
    two laws in Missouri (one applicable to counties
    with township organization, the other to counties
    not having township organization) authorizing this
    type of road district.  Both laws provide for
    creation of these districts by the county commission
    on petition.  An elected board of commissioners
    governs each district.  The district may levy special
    benefit assessments and issue bonds with the approval
    of the voters.  Districts located in counties without
    township governments receive a portion of the county
    road and bridge tax.

                                   MO - p.  9

    Special road districts.  These districts may be
    created by the county commission after referendum.
    Counties having organized township governments and
    most class 1 counties are excluded from the
    provisions of this law.  The district must have a
    city, town, or village of less than 100,000
    population within its area.  A board of 
    commissioners, appointed by the mayor and city
    council and the county commission, governs each
    district.  The county and the municipalities within
    the districts are required to give the districts a
    portion of fees collected for certain business
    licenses as well as a portion of the county road and
    bridge tax.  The district may issue bonds with voter
    approval.

    Special road subdistricts.  Subdistricts of this type
    are established by county ordinance, after petition
    of landowners and a public hearing.  A board of
    commissioners, initially appointed by the county
    commission, but thereafter elected, governs each
    subdistrict.  The subdistricts may, upon voter 
    approval, levy ad valorem taxes and issue bonds.

St. Charles County Convention and Sports Facility
Authority

    This authority to provide convention, visitor, and
sports facilities in St. Charles County is established
pursuant to special act by order of the county governing
body.  A board of commissioners appointed by the Governor
governs the authority.  The authority may impose fees
and rents, receive Federal, State, and local 
contributions, and issue revenue bonds.

St. Louis Regional Convention Center and Sports Complex
Authority

    This authority was authorized by act of the
legislature to provide convention centers, stadiums,
field houses, and related facilities.  A board of 
commissioners, consisting of up to three appointed by the
mayor of St. Louis, up to three appointed by the chief
executive of St. Louis County, and up to five appointed
by the Governor, governs the authority.  The authority
may impose fees and rates, receive State and local 
appropriations (including the proceeds of county and
city hotel-motel taxes), and issue bonds.

Sewer Districts

    A 1961 law provides that sewer districts may be
established in class two counties by the circuit court
on petition of landowners and after public hearing.
An elected board of supervisors governs each district.
The district may levy ad valorem taxes, fix rates and
charges, and issue bonds with the approval of the
voters.
                                   MO - p. 10

    In addition, sewer districts may be established in
counties having a population of 700,000 to 1,000,000
(St. Louis County) by the circuit court upon petition
of resident landowners and hearing.  An elected board
of three trustees governs each district.  The district
may fix the amount of sewer taxes and issue bonds with
voter approval.
    The Metropolitan St. Louis Sewer District operates 
under an authorization in the Missouri constitution that
authorizes the establishment of metropolitan districts
in St. Louis city and St. Louis County to provide
services common to the area after approval of the voters.
Creation of this district, which provides sewer services,
received voter approval in 1954.  A board of trustees
consisting of three members appointed by the mayor and
three by the county supervisor with the approval of a
majority of the judges of the circuit courts of the city
and the county, respectively, governs the district.  The
district may levy property taxes and special benefit
assessments, and fix rates and charges for services.
Bond issues must be approved by the voters.

Street Light Maintenance Districts

    These districts may be created in class one counties
by the county commission on petition of taxpayers and
after local referendum.  An elected board of directors
governs each district.  The district may levy ad valorem
taxes.

Transportation Development Districts

    Districts to develop highway, water, air, railroad,
and transit facilities are established by petition of
voters or resolution of the governing body of a local
transportation-related agency, after voter approval.
An elected board of directors governs each district.
The district may levy special assessments, ad valorem
taxes, retail sales taxes, and tolls and fees after
voter approval, and may issue bonds.

Water Conservancy Districts

    These districts may be created by the circuit court
after petition and referendum.  A board of trustees,
with six members elected and two appointed by the
Governor, governs each district.  The district may levy
ad valorem taxes and issue general obligation bonds.

Water Supply Districts

    Metropolitan water supply districts or public water
supply districts are created by the circuit court on
petition of taxpayers after hearing and local referendum.
An elected board of directors governs each district.  The
district may issue bonds, fix rates and charges for
services, and determine the amount of ad valorem taxes
to be levied.
                                   MO - p. 11

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Missouri that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below.

    Health and Education Facilities Authority (State).
This authority was established by act of the general
assembly to finance the construction of buildings for
health and higher educational institutions.  A board of
seven members appointed by the Governor with the consent
of the senate governs the authority.  The authority may
lease facilities to participating institutions, fix
rates, rents, fees, and charges, make mortgage loans,
and issue revenue bonds.

    Higher Education Loan Authority (State).  This
authority was established by act of the general assembly
to finance student loans.  A board of seven members, five
of whom are appointed by the Governor, plus a member of
the coordinating board for higher education and the State
commissioner of higher education ex officio governs the
authority.  The authority may fix fees and charges in
connection with its loans and may issue revenue bonds.

    Land clearance for redevelopment authorities
(municipal and county).  These authorities are
established by resolution of the municipal or county
governing body.  A board of commissioners appointed by
the mayor (in the case of municipal authorities) or the
county governing body (in the case of county authorities)
governs each authority.  An authority may accept
advances, loans, grants, and other financial assistance
from any public source and may issue revenue bonds.
Regional authorities may be created by two or more
municipal and/or county governments.

    Missouri Housing Development Commission (State).
This commission was established by act of the general
assembly to provide mortgage credit for low and moderate
income housing. The commission consists of nine members,
six of whom are appointed by the Governor with the
consent of the Senate, plus the Governor, the State
treasurer, and the attorney general, who serve in an ex
officio capacity.  The commission may fix fees and
charges, receive appropriations and grants, make mortgage
loans, and issue revenue bonds.
                                   MO - p. 12

    Soil and water conservation districts (State).  These
districts are established by the State soil and water
districts commission on petition of landowners and after
public hearing and local referendum.  A board of four
elected supervisors, plus the county agricultural 
extension agent ex officio, administers each district.
The district may receive appropriations and gifts, 
grants, and contributions.
    Soil conservation subdistricts to provide watershed
protection and flood control may be established on 
petition to the supervisors of the soil conservation
district, after hearing and referendum.  The supervisors
of the parent soil and water conservation district govern
each subdistrict.  Soil and water conservation districts
may levy an annual tax to finance the subdistricts.  For
census purposes, soil conservation subdistricts are
classified as dependent activities of the parent 
district, and are not counted as separate governments.

    Other examples include:

State
    Area revitalization authorities
    Forest cropland districts
    Missouri Access to Higher Education Trust
    Missouri Agricultural Small Business Development
     Authority
    Missouri Board of Public Buildings
    Missouri Coordinating Board for Higher Education
    Missouri Economic Development, Export, and
     Infrastructure Board (formerly Missouri Industrial
     Development Board)
    Missouri Family Trust
    Missouri Public Entity Risk Management Fund
    Missouri Rail Facility Improvement Authority
    State Environmental Improvement and Energy Resources
     Authority (formerly Environmental Improvement
     Authority)

County
    Common road districts (county)
    Common sewer districts
    County health centers
    Drainage districts under county court
    Homeless assistance programs (Jackson, St. Charles,
     and St. Louis Counties)
    Industrial development corporations and authorities
    Neighborhood improvement districts (county)
    Port authorities (single county)
    Senior citizens' services boards
    Sewer districts in counties having 500,000 to 700,000
     population (Jackson County)
    Sheltered workshop boards
    Solid waste management districts
                                   MO - p. 13

Municipal
    Business districts
    City redevelopment authorities--1988 law
    Homeless assistance program (St. Louis city)
    Industrial development corporations and authorities
    Kansas City Public Building Authority
    Land reutilization authorities (St. Louis city)
    Neighborhood improvement districts (municipal)
    Planned industrial expansion authorities--cities
     over 400,000 population
    Port authorities (single-city)
    Sheltered workshop boards (St. Louis city)
    Tax increment financing commissions

Township
    Common road districts (township)

    Missouri laws also provide for various types of
local areas for election purposes and administration of 
justice.


                                   MT - p.  1
               MONTANA

    Montana ranks 25th. among the States in number of
local governments, with 1,275 as of January 1992.

COUNTY GOVERNMENTS (54)

    The entire areas of the State is encompassed by
county government, except for the following areas:

      The former counties of Deer Lodge and Silver Bow,
    which were consolidated in 1977 with the cities of
    Anaconda and Butte, respectively.
      The area occupied by that portion of Yellowstone
    National Park which lies in Montana.

    In 1977, the former county of Deer Lodge consolidated
with the city of Anaconda to operate as one government,
designated Anaconda-Deer Lodge County.  Also in 1977,
the former county of Silver Bow consolidated with the
city of Butte to operate as one government, designated
Butte-Silver Bow.  Anaconda-Deer Lodge County and Butte-
Silver Bow are classified under Montana law both as
counties and as municipalities.  However, Anaconda-Deer
Lodge and Butte-Silver Bow are each counted only once
for census purposes--as municipal governments rather
than as county governments.  The area occupied by that
portion of Yellowstone National Park which lies in
Montana is under the jurisdiction of the Federal
Government, and is not counted as a government.  In
Montana counties with county government, the governing
body is called the county board of commissioners.
Counties are divided into seven classes according to
assessed valuation.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (128)

Municipal Governments (128)

    Municipal governments in Montana are the cities and
towns.  They are divided into the following classes
according to population size:

    First class--with 10,000 inhabitants or more
    Second class--with 5,000 to 9,999 inhabitants
    Third class--with 1,000 to 4,999 inhabitants
    Towns--with 300 to 999 inhabitants

    Cities between 5,000 and 7,500 population may remain
a second-class or become a third-class city, and cities
between 1,000 and 2,500 poopulation may retain town
status.

Township Governments (0)

    Montana has no township governments, although the
term "township" is applied to certain geographic
subdivisions for election of some county government
officers.
                                   MT - p.  2

PUBLIC SCHOOL SYSTEMS (537)

School District Governments (537)

    The following types of school districts in Montana
are counted as separate governments for census purposes:

    First class--6,500 inhabitants or more
    Second class--1,000 to 6,499 inhabitants
    Third class--fewer than 1,000 inhabitants
    County high school districts
    Joint (intercounty) school districts
    Joint high school districts
    Consolidated school districts
    Community college districts

    An elected board of trustees governs each school
district of the above types.  Montana school districts
may levy taxes and issue bonds.  In cases where an
elementary school district and an overlying high school
district are both governed by the same board of trustees,
the two districts, which are separate legal entities
under Montana law, are counted as separate school
district governments.  Tax levies and budgets of high
school districts are separate from those of elementary
school districts.  Furthermore, high school districts
frequently do not have the same boundaries as the
elementary school districts they serve.  In such cases,
high school district boards may include representatives
from more than one elementary school district.
    Legislation enacted in 1991 permits creation of K-12
school districts, with elected boards and powers similar
to those of high school districts.  However, no K-12
school districts were reported in operation as of
January 1992.
    Community colleges in Montana are operated by
community college districts.  These districts are
established by petition to the State board of regents.
An elected board of trustees governs each district.
Community college districts may levy taxes and may
issue bonds.

Dependent Public School Systems (0)

    Montana has no dependent public school systems.

Other Educational Activities

    The full service education cooperatives in Montana
(formerly called special education cooperatives) are
created by contract between participating school
districts to provide special education services.  A
joint board consisting of appointed representatives of
each participating school district governs each
cooperative.  These cooperatives receive contributions 
from the State and the participating school districts.
Special education cooperatives are classified as joint
educational service agencies of the participating school
districts for census purposes.  They are not counted as
                                                       MT - p.  3

separate governments.  As of January 1992, there were 25
special education cooperatives reported in operation.
    School districts or community college districts
designated by the State superintendent of public 
instruction, upon direction of the legislature, may
administer vocational or technical education programs.

SPECIAL DISTRICT GOVERNMENTS (556)

    Montana statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Conservation Districts

    These districts are established by the State
department of natural resources and conservation, after
petition of residents and local referendum.  An elected
board of supervisors governs each district.  The 
districts may levy special assessments, require 
contributions from landowners benefited by district
activities, and accept State and Federal contributions.

Conservancy Districts

    Conservancy districts to provide water conservation
and flood control facilities are established by the
district court on petition of landowners, after public
hearing and local referendum.  A board of directors,
appointed by the district court, governs each district.
The districts may levy ad valorem taxes, collect service
charges, and issue bonds upon voter approval.  These
districts may also be called "flood control districts"
or "dike districts."

County Water and Sewer Districts

    County water and/or sewer districts may be created by
the board of county commissioners on petition of the
voters, after referendum.  The district governing body is
a board of directors of three or five members elected at
large plus one additional member from each municipality
included in the district apppointed by the mayor of the 
municipality, and one member from any unincorporated 
territory within the district appointed by the board of
county commissioners.  The districts may issue bonds,
fix rates and charges for services, and levy assessments
on lands benefited by the district.

Drainage Districts

    Drainage districts are created by the district court
on petition of landowners and after hearing.  An elected
board of commissioners governs each district.  The
districts may issue bonds and levy assessments.
                                   MT - p.  4

Fire Districts

    These districts are created by the board of county
commissioners after petition and hearing.  An elected
board of trustees governs each district.  The county
commissioners set the property tax rate needed to raise
the revenues required by the district.

Fire Service Areas

    Areas to provide fire protection are created by
petition of property owners, after resolution of the
county commissioners and a public hearing.  A board of
trustees, either elected by the property owners or
appointed by the county commissioners, governs each
fire service area.  The service area board may levy
special assessments and issue special obligation bonds.
    Fire service areas that are governed by the county
board of commissioners are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.

Housing Authorities

    Montana statutes provide that city or county 
governing bodies may establish housing authorities by
resolution on petition of residents and after a public
hearing.  A board of commissioners, appointed by the
mayor (in the case of city housing authorities) or the
county commissioners (in the case of county housing
authorities) governs each authority.  Housing authorities
may issue bonds, fix rents and charges, and accept
grants from other governments.

Irrigation Districts

    Irrigation districts are established by the district
court on petition of landowners and after hearing.  An
elected board of commissioners governs each district.
The districts may levy ad valorem taxes and issue bonds.
Two or more irrigation districts may operate under a
joint board of control.

Local and Regional Port Authorities

    These authorities to provide transportation terminals
are established by resolution of the governing body of a
county or municipal government.  A board of commissioners
appointed by the governing body of the establishing
government governs each authority.  The authorities may
fix fees and rentals, levy ad valorem taxes, issue 
revenue bonds and, after voter approval, issue general
obligation bonds.  Similar provisions apply to regional
port authorities, which serve two or more governments.
                                   MT - p.  5

Montana Municipal Insurance Authority

    This authority to provide an insurance pool for
participating municipalities was established under a
general law authorizing agreements between local
governments.  A board consisting of representatives
appointed by participating cities governs the authority.
The authority may assess premiums on participating
cities, and may issue revenue bonds.

Public Cemetery Districts

    Public cemetery districts may be created by the
board of county commissioners on petition of landowners
after hearing and referendum.  A board of trustees,
appointed by the board of county commissioners, governs
each district.  The district may determine the amount of
revenue to be raised from ad valorem tax levies.

Public Hospital Districts

    These districts are established by the board of
county commissioners on petition of property owners,
after public hearing and referendum.  An elected board
of trustees governs each district.  The districts may
collect rates for services and determine the amount
of revenue to be raised from ad valorem taxes.


Regional Airport Authorities and Joint Airport Boards

    These authorities may be created by joint resolution
of two or more municipal or county governing bodies
after a public hearing.  A board of commissioners,
appointed by the governing bodies of the member
municipalities, governs each authority.  An authority
may issue revenue bonds, impose service charges, and
accept Federal and State aid and grants.  In addition,
participating municipalities may levy ad valorem taxes
to meet fiscal needs as certified by an authority.
Joint airport boards are similarly established.        
    An airport authority or airport board established
by a single municipal or county government is not counted
as a separate government.  See "Subordinate Agencies and
Areas," below.

Solid Waste Management Districts (formerly listed as
 Refuse Disposal Districts)

    Solid waste management districts may be created by
resolution of the board of county commissioners.  Cities
and towns may be included in the district on resolution
of their respective governing bodies.  A board of
directors of no fewer than five members, appointed by the
county commissioners, governs each district; the board
includes one county commissioner, and one member from
the county board of health, along with other appointed
members.  The districts may fix service charges, receive
                                   MT - p.  6

grants, and borrow money.  In addition, joint solid waste
management districts may be formed which cover portions
of two or more counties and which have similar provisions
to solid waste management districts generally.
    Solid waste management districts that serve only one
county or municipal government are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

Television Districts

    Television districts to construct, operate, and
maintain television translator stations are created by
the board of county commissioners on petition of voters
and after public hearing and referendum.  A board of
trustees, appointed by the county commissioners, governs
each district.  The districts may impose a special tax
on persons owning a television set.

Urban Transportation Districts

    Urban transportation districts are established by
petition to the county clerk, after hearing and 
referendum.  A three-member transportation board governs
each district; initial members are appointed by a
selection board consisting of the county commissioners
and representatives of each incorporated city in the
district, but their successors are elected.  The
districts may levy ad valorem taxes and issue bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Montana that have certain characteristics of governmental
units but that are treated in census statistics as
subordinate agencies of the State or local governments
and are not counted as separate governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).
    Among the subordinate agencies and areas listed 
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-releated agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Montana Board of Housing (State).  This board was
established to provide mortgage credit for lower income
housing.  The board consists of seven members appointed
by the Governor with the consent of the senate.  The
board may receive appropriations and grants, collect
interest, fees, and charges, make mortgage loans, and
issue revenue bonds.                                   MT - p.  7

    Other examples include:

State
    Forest fire protection districts
    Montana Board of Investment
    Montana Health Facility Authority
    Montana Higher Education Student Assistance 
     Corporation

County
    Business improvement districts (county)
    County airport authorities
    County health units
    County planning districts
    District health units
    Fair districts
    Fire service areas governed by county commissioners
    Herd districts
    Horse herd districts
    Joint fair and civic center commissions
    Livestock protective districts
    Local improvement districts
    Local water quality districts (county)
   *Metropolitan sanitary and storm sewer districts
    Mosquito control districts
    Multijurisdictional service districts (county)
    Public libraries
    Road districts
    Road improvement districts--1989 law
    Rodent control districts
    Rural improvement districts
   *Weed control and weed extermination districts
    Zoning districts

Municipal
    Business improvement districts (municipal)
    City parking commissions
    Fire hydrant maintenance districts
    Industrial districts
    Local water quality districts (municipal)
    Multijurisdictional service districts (municipal)
    Municipal airport authorities
    Public libraries
    Special improvement districts
    Urban renewal agencies

Private associations
    The agricultural cooperative districts and Montana
State grazing districts are classified, for census
purposes, as private associations, and are not counted
as governments.

    Montana laws also provide for various types of
local areas for election purposes and administration
of justice.


                                   NE - p.  1
               NEBRASKA

    Nebraska ranks 10th. among the States in number
of local governments, with 2,923 as of January 1992.

COUNTY GOVERNMENTS (93)

    There are no areas in Nebraska lacking county
government.  The county governing body is called the
board of commissioners, except in counties having
township government, where it is called the board of
supervisors.  There are 65 counties administered by a
board of commissioners and 28 administered by a board
of supervisors.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (986)

    The 986 subcounty general purpose governments in
Nebraska comprise the 534 municipal (city and village)
governments, and the 452 township governments.

Municipal Governments (534)

    Municipal governments in Nebraska are the cities
and the villages.  In Nebraska counties with township
governments, all villages and some, but not all, cities
exist within township areas.
    Cities are divided into the following four classes
according to population size:

    Metropolitan--300,000 inhabitants or more (Omaha)
    Primary--100,000 to 300,000 inhabitants (Lincoln)
    First class--5,000 to 99,999 inhabitants
    Second class--800 to 4,999 inhabitants

    Villages are municipal governments with 100 to 800
inhabitants.  Second class cities may elect to return
to the village class.  The minimum population required
for incorporation is 100.

Township Governments (452)

    Township governments exist in 28 of the 93 Nebraska
counties.  Within the 28 counties with township
governments, township governments do not cover the
entire area of such counties; some cities, but not all,
exist outside the area of any township.
    Three elected officials--the assessor, the
chairperson of the board, and the treasurer--comprise
the township board.

PUBLIC SCHOOL SYSTEMS (797)

School District Governments (797)

    The following types of school districts in Nebraska
are counted as separate governments for census purposes:

    School districts providing elementary grades only:
      Class I districts
                                   NE - p.  2

    School districts providing secondary grades only:
      Class VI districts
      Federated school districts
    School districts providing both elementary and
     secondary grades:
      Class II--population of less than 1,000
      Class III--population of 1,000 to 99,999
      Class IV--population of 100,000 to 200,000
      Class V--population over 200,000
    Technical community colleges
    Educational service units

    An elected board governs each school district
except federated school districts.  Nebraska school
districts may levy local ad valorem school taxes and
borrow money.  The federated school districts provide
secondary schools in areas served solely by Class I
school districts.  A board consisting of representatives
selected from each participating school district governs
each federated school district.  Federated school 
districts have the same taxing and bonding powers as the
school districts they serve.
    Legislation in 1971, as amended in 1975, provided
for a system of six technical community colleges to
encompass the State.  An elected board administers each
college.  The college board may levy local ad valorem
taxes, impose charges and fees, and issue bonds.  These
technical community colleges may also operate vocational-
technical schools.
    In addition, Nebraska statutes provide for 
"educational service units" that provide special services
(i.e., education for handicapped children, etc.) to
school districts.  An elected board governs each of
these service units.  The board may levy ad valorem taxes
and receive grants.

Dependent Public School Systems (0)

    Nebraska has no dependent public school systems.

SPECIAL DISTRICT GOVERNMENTS (1,047)

    Nebraska statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Airport Authorities

    General law provides for three types of airport
authorities--city, county, and joint.  An airport
authority becomes operative upon appointment of a board
by officials of the sponsoring government.  However,
succeeding members of the board are elected, except for
the board of an authority located in a city of the
metropolitan class (Omaha).  An airport authority may
issue bonds, fix fees, rentals, and charges, accept
grants from the Federal Government and other sources,
and determine the amount of an annual ad valorem tax
                                   NE - p.  3
to be levied by the sponsoring government for airport
purposes.

Cemetery Districts

    Cemetery districts may be established by the county
governing body on petition of taxpayers.  An elected
board of trustees governs each district.  The district
may levy ad valorem taxes.

Community Building Districts

    Districts to provide buildings for various community
enterprises and activities are established by petititon
of residents of the area to be served, after public
hearing and referendum.  A board of five or more trustees
appointed by the county governing body governs each
district.  The districts may levy ad valorem taxes and
borrow money.

Drainage Districts

    Nebraska statutes authorize the following types of
drainage districts:

    Drainage districts may be created by two alternate
    methods--by the district court on petition and after
    hearing, or by the county clerk on petition and after
    referendum.  An elected board of supervisors governs
    each district.  The district may issue bonds and
    levy special benefit assessments.  After 1972, new
    districts may not be established under the above
    laws, but districts then in existence may continue
    to operate.

    Sanitary drainage districts for drainage of lands
    in municipalities are created by the county board on
    petition of resident landowners after referendum.
    An elected board of trustees governs each district.
    The district may levy an annual tax, issue bonds,
    and make special benefit assessments.

Groundwater Conservation Districts

    These districts to provide domestic and irrigation
water are created by petition to the county clerk,
after public hearing and voter approval.  An elected
board of directors governs each district.  The districts
may levy ad valorem taxes.  After 1972, no new districts
of this type may be created.  However, one groundwater
conservation district was still reported in operation
as of January 1992.

Health Districts

    Health districts may be created in counties having
over 200,000 inhabitants by the county board on petition
of voters and after referendum.  An elected board governs
each district.  The district may levy taxes and issue
bonds with the approval of the voters.  No health 
districts were reported in operation as of January 1992.                                   NE - p.  4

Hospital Districts and Authorities

    Nebraska statutes authorize the following types of
hospital districts and authorities:

    Hospital districts authorized under 1959 law are
    established by the county governing body on petition
    of landowners and after a hearing and referendum.
    An elected board of directors governs each district.
    The district may fix and collect rates and levy an
    annual ad valorem tax which the county collects.

    Hospital districts authorized under a 1971 law are
    established by the board of county commissioners
    after petition of voters and public hearing.  A
    board of trustees, initially appointed by the county
    governing body, but with succeeding trustees elected,
    governs each district.  The district may fix rates
    and charges for rates and services and may issue
    revenue bonds.

Housing Authorities

    Nebraska law provides for the establishment of
housing authorities by resolution of a city, village,
or county governing body on its own motion or on 
petition of residents.  Housing authority commissioners
are appointed by the mayor or by the village or county
governing body.  The authorities may issue revenue bonds
and establish rents and charges as well as accept
Federal grants.
    Nebraska laws provide that the chief administrative
officer and governing body of a first or second class
city or village having a military installation within
its boundaries, or within 3 miles thereof, may constitute
the authority board if it takes over the installation
as a housing project.  Such a housing authority would
not be counted as a separate government.  See
"Subordinate Agencies and Areas," below.

Irrigation Districts

    The county board, on petition of landowners, may
create irrigation districts.  An elected board of
directors governs each district.  The district may levy
property taxes and special benefit assessments, issue
bonds, and fix rates and charges for water.  Irrigation
districts are also authorized under the public power and
irrigation district law discussed below.

Joint Electric Power, Sewerage, and Solid Waste Disposal,
and Water Distribution Agencies--1981 Law

    Agencies of this type may be established by 
ordinance of the participating municipal governments,
to provide electric power, sewerage and solid waste
disposal, and water distribution services.  Agencies
that provide water distribution services may be
established only after approval of the State department
                                   NE - p.  5

of water resources.  A board of directors appointed by
the participating governments governs the agency; the
number of directors representing each member municipality
is determined by agreement.  The agency may fix rates,
rents, fees, and charges, and issue revenue bonds.  The
Municipal Energy Agency of Nebraska was organized under
this law.

Joint Public Power Authorities--1982 Law

    Authorities to enable public power districts to
issue bonds at lower cost are established by resolution
of two or more public power or rural public power 
districts, after approval by the Nebraska Power Review
Board.  A board of directors governs each authority;
it consists of one director appointed by each particpating
public power district.  The authority may fix and collect
rents, charges, rates, and fees for its services, and
may issue revenue bonds with the approval of the
participating public power districts.  The Nebraska
Electric Power Authority was established under this law.

Metropolitan Transit Authority

    This authority was authorized by a 1957 general
law to provide transit facilities in cities of the 
metropolitan class (Omaha). A board appointed by the
mayor with the approval of the city council governs
the authority.  The board may issue revenue bonds, fix
rates, fares, and charges, accept grants, and determine
the amount of taxes to be levied for its purposes.  The
Omaha Metropolitan Transit Authority was established
under this law.

Mosquito Abatement Districts

    Legislation authorizing mosquito abatement districts
was repealed in 1983.  No mosquito abatement districts
were reported in operation as of January 1992.

Natural Resources Districts

    On July 1, 1972, the natural resources districts
were created by combining the following types of
districts:  soil and water conservation districts,
watershed conservancy districts, watershed districts,
advisory watershed improvement boards, and watershed
planning boards.  An elected board of directors governs
each natural resources district.  The district may levy
ad valorem taxes, fix charges, accept grants, and issue
revenue bonds.  In addition, the district may issue
general obligation bonds with the approval of the voters.

Omaha Metropolitan Utilities District

    This district was originally established under 1903
law as the Omaha Water Board.  That board was succeeded
in 1913 by the Metropolitan Water District, which in
turn was succeeded in 1921 by the present Omaha
                                   NE - p.  6

Metropolitan Utilities District.  The Omaha Metropolitan
Utilities District assumed control and operation of the
Omaha gas utility in addition to control of the Omaha
water utility operated by the predecessor districts.
An elected board of directors governs the district.
The district may levy ad valorem taxes, fix rates, and
issue bonds.  Public utility districts established by
the Omaha Metropolitan Utilities District are classified
as dependent activities of the district, and are not
counted as separate governments.

Public Power Districts

    Nebraska statutes authorize the following types of
power districts:

    Public power and irrigation districts--Districts to
    provide public power, irrigation, or both are
    established by the Nebraska power review board on
    petition of voters and after investigation.  An
    elected board of directors governs each district.
    The district may sell water and/or electric power,
    and may issue bonds.  Districts created under this
    act but to provide only irrigation facilities are
    included under irrigation districts, above.

    Rural power districts--Nebraska law provides that
    any electric cooperative corporation may petition
    the State department of water resources to become a
    rural power district.  When established, they operate
    under the same provisions as public power and 
    irrigation districts above.

Reclamation Districts

    Reclamation districts may be created by the State
department of water resources on petition of landowners.
An elected board of directors governs each district.
The district may levy benefit assessments and ad valorem
taxes and issue bonds with the approval of the voters.

Road and Street Improvement Districts--1957 and 1961 Laws

    These districts are established by the county
governing body on petition of landowners and after public
hearing and referendum.  An elected board of trustees
governs each district.  The district may levy ad valorem
taxes and special assessments and issue bonds.  These
districts may provide road lighting as well as road
improvement services.  In the 1987 Census of Governments,
these districts were listed as "Road Improvement
Districts."
    These districts are to be distinguished from street
improvement districts formed under 1901 and 1879 laws.
Districts formed under those two laws are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.
                                   NE - p.  7

Rural and Suburban Fire Protection Districts

    These districts are established by the county clerk
on petition of landowners after majority approval at a
public meeting.  An elected board of directors governs
each district.  The district may levy ad valorem taxes
and issue bonds.

Rural Water Districts

    Rural water districts are created by the county
governing body following petition of landowners and
public hearing.  A board of directors elected by the
landowners governs the district.  The district may fix
charges on benefits received, and may issue revenue
bonds.  After 1972, new districts may not be established
under this law, but districts then in existence may
continue to operate.  As of January 1, 1992, no rural
water districts were reported in operation.

Sanitary and Improvement Districts

    Districts to provide sewerage or water systems,
street and highway facilities, street lighting, park
and recreation facilities, and certain other services
are created by the clerk of the district court on
petition of voters after referendum.  An elected board
of trustees governs each district.  The district may
issue bonds, levy ad valorem taxes and special 
assessments, and fix rates for services.

Weather Control Districts

    The State department of agriculture, on petition of
landowners and after hearing and referendum, may
establish weather control districts to seed cloud
formations within the district area.  An elected board
of directors governs each district.  The district may
levy ad valorem taxes and accept grants.  No weather
control districts were reported in operation as of
January 1992.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Nebraska that have certain characteristics of 
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
area of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal
and township governments in a few States, is more
widely utilized by county governments.  In the listing
                                   NE - p.  8

below of authorized county-related agencies, a bullet
(*) appears for each entity of this kind--i.e., any
that may individually serve a portion rather than all
of a county and for which a tax may be levied against
the assessed value of property in the area served.

    Nebraska Investment Finance Authority (State).  This
authority was established by act of the legislature to
provide credit for agricultural, economic development,
energy conservation, and housing purposes.  The authority
is governed by a board of nine members, six of whom are
appointed by the Governor, plus the director of economic
development, the chairperson of the Nebraska Investment
Council, and the director of agriculture, who serve in
an ex officio capacity.  The authority may receive grants
and contributions, fix fees and charges, make mortgage
loans, and issue bonds.  It is the successor agency to
the Nebraska Agricultural Development Corporation, the
Nebraska Development Finance Fund, and the Nebraska
Mortgage Finance Fund.

    Other examples include:

State
    Agricultural Revitalization Authority
    Area agencies on aging
    Ethanol Authority and Development Board
    Fort preservation, restoration, and development
     boards (joint State-county)
    Nebraska Conservation Corporation
    Nebraska Educational Facilities Authority
    Nebraska Educational Telecommunications Commission
     (formerly Education Television Commission)
    Nebraska Investment Finance Authority
    Nebraska Railway Council (formerly Nebraska Branch
     Rail Revitalization Council)
    Nebraska State Airline Authority
    Pest eradication districts
    Regional mental health authorities
    Research and Development Authority
    Small Business Development Authority
    Wyuka Cemetery Corporation

County
    Boards of public docks (county)
    City-county buildings (county portion)
    City-county health agencies
    County and regional libraries
    County hospital boards
    County land reutilization authorities
    Fort preservation, restoration, and development
     boards (joint State-county)
    Interstate county bridge commissions
    Interstate conservation or recreational
     improvement districts
    Omaha-Douglas Public Building Commission
     (joint city-county)
    Railroad transportation safety districts
   *Road districts
                                   NE - p.  9

   *Rural road improvement districts
    Weed control authorities

Municipal
    Boards of public docks (county)
    Boards of public trust
    Business improvement districts
    City-county buildings (city portion)
    Fire districts (Lincoln)
    Housing authorities governed by municipal
     governing body
    Industrial development corporations (Omaha)
    Improvement districts (Omaha)
    Interstate city bridge commissions (Omaha)
    Interstate conservation or recreational
     improvement districts
    Joint airport board
    Joint city-school district building commissions
    Landmark heritage preservation districts (Omaha)
    Off-street parking districts (primary, first-, and
     second-class cities)
    Omaha-Douglas Public Building Commission
     (joint city-county)
    Omaha Parking Authority
    Ornamental lighting districts (Lincoln)
    Public improvement districts (Lincoln)
    Public utility districts
    Sewerage and drainage districts
    Sewer and water extension districts
    Sewer and water main connection districts
     (first-class cities)
    Special improvement districts
    Storm sewer districts (first-class cities)
    Street improvement districts--1901 and 1879 laws
    Street sprinkling districts (Omaha)
    Urban renewal or community redevelopment authorities
    Water districts (Lincoln)
    Water service districts (second-class cities and
     villages)
    Water and sewer districts (first-class cities)
    Zoning districts                   

    Nebraska laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   NV - p.  1
               NEVADA

    Nevada ranks 47th. among the States in number of
local governments, with 207 as of January 1992.

COUNTY GOVERNMENTS (16)

    The entire area of the State is encompassed by county
government except for the area of the former Ormsby
County which, effective July 1, 1969, was consolidated
with Carson City to form a single entity named Carson
City.  Carson City is outside the area of any county,
and is counted as a municipal rather than a county
government in census statistics on governments.
    In Nevada, the county governing body is called the
board of county commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (18)

Municipal Governments (18)

    Municipal governments in Nevada are the incorporated
cities and towns which may be incorporated under special
charters or general law.  Cities formed under general law
are divided into three classes:

    First class--20,000 inhabitants or more
    Second class--more than 5,000 but fewer than 20,000
     inhabitants
    Third class--5,000 inhabitants or fewer

    The minimum population for incorporation is 250.
    The "unincorporated towns" in Nevada are adjuncts of
the county governments, and are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.

Township Governments (0)

    There are no township governments in Nevada.
However, most of the counties are divided into "township"
areas for local court and police power purposes.

PUBLIC SCHOOL SYSTEMS (17)

School District Governments (17)

    Each of the 16 counties and Carson City constitutes
a school district government.  An elected board of
trustees administers each school district.  The board of
county commissioners, after voter approval, may levy
school taxes in accordance with State law.   The district
trustees may levy general obligation bonds upon voter
approval.

Dependent Public School Systems (0)

    Nevada has no dependent public school systems.
                                   NV - p.  2

Other Educational Activities

    Educational supervision "districts" in Nevada are
election areas for members of the State Board of 
Education, and are not counted as governments.

SPECIAL DISTRICT GOVERNMENTS (156)

    Nevada statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Airport Authorities (Special Acts)

    These authorities were established by special acts.
The governing body is a board of trustees, appointed by
local officials or elected at large, in accordance with
the special legislation applying to a particular 
authority.  The trustees may collect fees and rentals,
and the county levies a property tax for the authority.
General obligation bonds require voter approval, but
revenue bonds may be issued without voter approval.
To date, authorities of this type have been created in
Lander and Washoe Counties.
    The Airport Authority of Carson City is not counted
as a separate government, because its actions are subject
to review by the Carson City government.  See 
"Subordinate Agencies and Areas," below.

Conservation Districts

    These districts are established by the State 
conservation commission on petition and after hearing and
referendum.  A board of five elected supervisors governs
the district.  The districts may require contributions
from landowners for services and may accept donations
from the State or the Federal Government.

County Fire Protection Districts--1937 Law

    A 1937 law provides for the creation of county fire
protection districts by the county board of commissioners
on petition of landowners and after hearing and special
election.  An elected board of directors governs each
district.  The district may levy taxes and issue general
obligation bonds.
    These districts are distinct from the county fire
protection districts authorized in 1945 and 1963.  
Districts under the 1945 and 1963 laws are not counted
as governments.  See "Subordinate Agencies and Areas,"
below.

County Hospital Districts

    These districts are created by the board of county
commissioners on its own motion or on petition of
property owners and after public hearing.  An elected
board of trustees governs each district.  The board may
fix charges, levy taxes, accept donations, and issue
bonds after local referendum.                                   NV - p.  3

County Library Districts

    These districts are created by the county 
commissioners on petition of the taxpayers.  A board of
five trustees appointed by the county commissioners
governs each district.  The district board determines its
annual needs, which are met from tax levies and from
grants.
    Similar provisions apply to consolidated library
districts (consolidations of a city and county library
in counties over 500,000 population) and to regional
libraries, except that financial requirements of regional
libraries are met by contributions from participating
local governments in accordance with the agreement
creating the regional library.

Elko Convention and Visitors Authority

    This authority was created by special act to provide
convention facilities in Elko.  A board of five members,
of whom three are elected, one is appointed by Elko
County, and one is appointed by the city of Elko, governs
the authority.  The authority may fix rates, tolls,
rents, and charges, levy ad valorem taxes, and issue
bonds.  This authority is the successor to the former
Elko City-County Civic Auditorium Authority.

General Improvement Districts

    These districts are established by ordinance of the
county board of commissioners, on its own motion or on
petition of landowners, after public hearing, to provide
one or more of the following services:  electric light
and power, cemetery, swimming pool, television, space
heating, street, street lighting, sidewalks, storm
drainage, sanitary sewer, garbage and refuse disposal,
recreation, fencing, emergency medical services, fire
protection, water supply facilities, and mosquito and
other pest abatement and extermination.  An elected board
of trustees governs each district.
    General improvement districts may levy taxes or
special assessments, or fix charges, as appropriate.
However, districts providing television facilities may
not levy property taxes, and those providing for pest
abatement, swimming pools, or cemeteries may not levy
special assessments.  Pest abatement districts may not
borrow money, but other general improvement districts
may issue revenue, special assessment, or general
obligation bonds in accordance with their financing
powers.  General obligation bonds must be approved by
the voters.
    General improvement districts providing sanitary
sewer facilities in counties having a population of
250,000 or more are administered by the board of county
commissioners serving in an ex officio capacity.  General
improvement districts providing sanitary sewer facilities
in counties having a population of less than 250,000 and
districts furnishing water facilities may be administered
by the board of county commissioners serving in an ex
                                   NV - p.  4

officio capacity.  Such districts are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

Housing Authorities

    Housing authorities are established by resolution of
the governing bodies of cities, towns, or counties.  A
board of commissioners, appointed by the chief executive
of the municipality or by the county commissioners, 
governs each authority.  These boards may issue revenue
bonds, fix rentals, and accept grants or borrow money
from the Federal Government.

Irrigation Districts

    The county commissioners, on petition of landowners
and after referendum, may establish irrigation districts
that may also provide drainage facilities and generate
and sell electricity.  These districts may also be
designated water conservation, water conservancy, or
water improvement districts.  An elected board of
directors governs each district.  The district may
issue revenue and general obligation bonds with voter
approval, levy ad valorem taxes and special assessments,
and fix tolls and charges.

Local Improvement Districts

    Local improvement districts to construct and operate
electric power, sewerage, or water supply systems may
be established by the county commissioners on petition
of landowners and after hearing and referendum.  An
elected board of directors governs the district.  The
district may issue bonds after voter approval, levy ad
valorem taxes and special assessments, and fix tolls and
charges for facilities.  After May 1, 1967, no districts
of this type may be established, but those then in
existence may continue to operate under the above
provisions.

Tahoe Transportation District

    This district is counted under "California--Special
District Governments."

Water Conservancy Districts and Subdistricts

    Water conservancy districts are established by the
district court on petition of landowners after public
hearing.  The districts are divided into divisions in
the initiating petition; a division is an irrigation or
other special district, an incorporated city or town,
or other political subdivision or combination thereof.
The district board of directors is appointed by the 
district court on recommendations made by these divisions
or subcontracting agencies.  District boards may charge
rates for water and electric power, levy ad valorem taxes
and special benefit assessments, and issue bonds upon
voter approval.                                   NV - p.  5

    Water conservancy subdistricts are also counted, for
census purposes, as separate governments.  They have
the same general powers as water conservancy districts.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Nevada that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as separate governments.  Legal
provision for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Nevada Housing Division (State).  This agency was
created as a division of the Nevada department of
commerce by 1975 legislation.  An administrator appointed
by the State director of commerce administers the
division.  The division may fix fees and charges, and
may issue revenue bonds.

    Other examples include:

State
    Agricultural districts
    Comstock Historic District Commission
    Nevada Rural Housing Authority
    Nonprofit corporations for the acquisition of real
     property for future development and expansion of
     the University of Nevada (Reno or Las Vegas)
    Taxicab authorities (counties of 400,000 or more
     population)
    Water districts

County
    Agricultural associations
    County fair and recreation boards
    County fire department districts
   *Fire protection districts--1945 law
   *Fire protection districts--1963 law
   *Flood control districts
    Health districts
    Historic districts (county)
    Improvement districts (county)
    Joint airport boards
                                   NV - p.  6

   *Las Vegas Valley Water District
    Library boards
    Redevelopment agencies (county)
    Regional planning districts
    Regional transportation commissions
    Road districts
    Rodent control districts
   *Sanitary sewer districts (counties of 400,000 or more
     population)
    Taxing districts to provide emergency (911) telephone
     service
   *Unincorporated towns
    Weed control districts

Municipal
    Airport Authority of Carson City
    Carson City Fair and Recreation Board
    City library boards
    Historic districts (municipal)
    Improvement districts (municipal)
    Joint airport boards
    Redevelopment agencies (municipal)
    Taxing districts to provide emergency (911) telephone
     service
    Taxing districts for police protection
    Taxing districts for maintenance of improvements
    Transportation districts (city)

    Nevada laws also provide for various types of local
areas for election purposes and adminstration of
justice.


                              NH - p.  1
               NEW HAMPSHIRE

    New Hampshire ranks 41st. among the States in number
of local governments, with 527 as of January 1992.

COUNTY GOVERNMENTS (10)

    There are no areas in New Hampshire lacking county
government.  New Hampshire county governments have
relatively few responsibilities.  Most of the functions
of local governments are performed by the towns and
cities.  The county governing body is a board of
commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (234)

    The 234 subcounty general purpose governments in 
New Hampshire comprise 13 municipal (city) governments
and 221 town governments.  These two types of governments
are distinguished primarily by the historical 
circumstances surrounding their incorporation.  In New
Hampshire, city and town governments have similar powers
and perform similar functions.

Municipal Governments (13)

    The term "municipality," as defined for census
statistics on governments, applies in New Hampshire
only to the cities.  Cities are established by
special acts of the general court; in addition to usual
city functions, they have responsibility for services
performed in other parts of the State by town
governments.  Cities exist outside the area of any town.
    Cities in New Hampshire may now adopt home rule
charters.

Town or Township Governments (221)

    Although not differing in legally authorized powers
from cities, units in New Hampshire locally designated as
"towns" are counted in census statistics as a separate
type of government.  
    Although town governments exist in each county in
New Hampshire, they do not cover the entire area of
each county.  Cities, gores, grants, purchases,
unorganized locations, and unorganized townships
exist outside the area of any town.

PUBLIC SCHOOL SYSTEMS (176)

School District Governments (167)

    Only the following types of school districts in
New Hampshire are counted as separate governments for
census purposes:

    Cooperative school districts
    Interstate school districts
    Regular school districts
    Special school districts
                                   NH - p.  2
    The composition and the method of selection of
the boards of cooperative school districts is
determined by the agreement establishing the district.
Regular and special school districts are governed by
elected boards.  All three types of districts may
issue bonds and determine their own fiscal requirements.
Similar provisions also apply to interstate school
districts.

Dependent Public School Systems (9)

    New Hampshire statutes provide for the following
types of dependent public school systems:

    Systems dependent on municipal governments (9):
      City school systems (in 9 cities)

    The public school systems serving the 9 cities of
Berlin, Dover, Franklin, Laconia, Manchester, Nashua,
Portsmouth, Rochester, and Somersworth are governed
by separate school "district" boards that are either
appointed by the city council or, as an alternative,
elected by the voters.  However, the public school
systems serving these 9 cities are subject to municipal
fiscal control.  They are classified for census purposes
as dependent agencies of the cities they serve, and are
not counted as separate governments.

Other Educational Activities

    School administrative units, formerly called
supervisory unions, are entities for the supervision of
school affairs in two or more school districts.  
Expenses are met by the participating districts.
School administrative units are classified as joint
educational service agencies of participating school
districts, and are not counted as separate governments.
As of January 1992, 38 school administrative units were
reported in operation.
    Area vocational high schools and authorized regional
enrollment area (AREA) schools are maintained and 
operated by the school districts in which the facilities
are located.  Such schools are classified as joint
activities of the participating school districts, and
are not counted as separate governments.

SPECIAL DISTRICT GOVERNMENTS (116)

    New Hampshire statutes authorize the creation of
special districts or authorities that are counted as
governments.  These are discussed in detail below.

Conservation Districts

    Under New Hampshire law, each county constitutes
a conservation district.  A board of supervisors
appointed by the State conservation committee governs
the district.  The district board may accept gifts and
grants and require contributions from landowners for
benefits extended.
                                   NH - p.  3

Cooperative Alliance for Seacoast Transportation 

    This alliance was created by act of the general court
to acquire, own, and operate a regional transit system.
A board of directors including representatives of
various State, local, and private agencies governs
the alliance.  The alliance may fix rates, fares, tolls,
rents, and other charges, and receive Federal, State,
and local contributions.

Housing Authorities

    Housing authorities may be established in any city
or town after local referendum.  The housing authority
commissioners are appointed by the mayor or the town
selectmen.  Authorities may issue bonds, collect rentals
for facilities, and accept appropriations.

Maine-New Hampshire Interstate Bridge Authority

    This authority was created by a special act to
operate the Kittery-Portsmouth Bridge.  The governing
body consists of thre members from each State.  In
New Hampshire, the members are appointed by the
Governor and include the State Highway Commissioner.
The authority may issue bonds, fix rates and tolls,
and accept grants.

Regional Refuse Disposal Districts

    These districts may be established by two or more
cities or towns after vote by the governing bodies of
the municipalities to be served.  The district governing
body is a regional refuse disposal committee selected in
a manner determined in the organizational agreement.
The district may issue bonds with the approval of the
participating governments.  Fiscal needs are determined
by the district governing body and are apportioned to
the participating cities and towns, which levy taxes to
meet their proportionate share.  Some districts of
this type are named "solid waste management districts."

Village Districts or Precincts

    These districts or precincts, created by the town
selectmen on petition and after local referendum,
provide one or more of the following functions:
Fire or police protection, park or recreation facilities,
street lighting or sprinkling, water supply and 
electricity, and construction and maintenance of
sidewalks, sewers, and drains.  The district or precinct
governing body is elected.  After vote at a district
meeting, the district or precinct may issue bonds and
levy taxes.  These units may also charge rates for
services.
                                   NH - p.  4

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in New Hampshire that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    Industrial Development Authority (State).  This
authority was created by act of the general court to
develop, operate, finance, and maintain commercial,
industrial, railroad, and recreational facilities.
A board of nine directors, appointed by the Governor,
governs the authority.  The authority may charge fees
and rents, accept grants, make mortgage loans, and issue
revenue bonds.  With the approval of the Governor, State
general obligation bonds may be issued to finance
authority projects.

    New Hampshire Higher Educational and Health
Facilities Authority (State).  This authority was
established to construct educational and health
facilities.  The authority is governed by a board of
seven members appointed by the Governor's council.  The
authority may fix, revise, and collect rates, rents,
fees, and charges for the use of facilities and
services, and may issue revenue bonds.

    New Hampshire Housing Finance Authority (State).
This authority was established to provide mortgage
credit for housing; to provide housing subsidies to
low income persons; and to construct housing.  The
authority is governed by a nine-member board appointed by
the Governor.  The authority may receive appropriations,
contributions, and charges, make mortgage loans, and
issue revenue bonds.

    Other examples include:

State
    Community Development Finance Authority
    Emergency medical services districts
    Fire districts (for forest fire control)
    Forest districts
    New Hampshire Energy Authority
    New Hampshire Municipal Bond Bank
    New Hampshire School Building Authority
    New Hampshire State Port Authority
    Pease Air Force Base Development Authority
    Sweepstakes Commission
                                   NH - p.  5

Municipal
    Airport authorities and districts (special acts)
    Central business service districts
    Economic development and revitalization districts
    Health districts
    Historic districts
    Local industrial development authorities
    Transit authorities
    Zoning districts

Town
    Airport authorities and districts (special acts)
    Central business service districts
    Economic development and revitalization districts
    Health districts
    Highway districts
    Historic districts
    Transit authorities
    Zoning districts


Other
    Gores, grants, locations, purchases, and unorganized
townships are geographical areas outside the area of any
city or town, and are not counted as governments.

    New Hampshire laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   NJ - p.  1
               NEW JERSEY

    New Jersey ranks 20th. among the States in number
of local governments, with 1,512 as of January 1992.

COUNTY GOVERNMENTS (21)

    There are no areas in New Jersey lacking county
government.  The counties are divided into the
following six classes:

    Counties not bordering on the Atlantic Ocean:

      First class--550,000 inhabitants or more and a
       population density of more than 3,000 persons
       per square mile (Bergen, Hudson, Essex)
      Second class--all other counties with 200,000
       inhabitants or more
      Third class--50,000 to 199,999 inhabitants
      Fourth class--fewer than 50,000 inhabitants

    Counties bordering the Atlantic Ocean:

      Fifth class--100,000 inhabitants or more
      Sixth class--fewer than 100,000 inhabitants

The county governing body is called the board of
chosen freeholders.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (567)

    The 567 subcounty general purpose governments in
New Jersey comprise 320 municipal (borough, city, town,
and village) governments and 247 township governments.
These two types of governments are distinguished 
primarily by the historical circumstances surrounding
their incorporation.  In New Jersey, borough, city, town,
village, and township governments have similar powers and
perform similar functions.

Municipal Governments (320)

    The term "municipality," as defined for census
statistics on governments, applies only to the boroughs,
cities, towns, and villages in New Jersey.  Townships,
to which the term "municipalities" is applied by New
Jersey statutes, are counted for census purposes as
township rather than municipal governments (see below).
Cities are divided according to population size and
location as follows:

    First class--150,000 inhabitants or more
    Second class--12,000 to 149,999 inhabitants
    Third class--fewer than 12,000 inhabitants,
     excluding seaside resorts bordering on the
     Atlantic Ocean.
    Fourth class--resort cities bordering on the
     Atlantic Ocean.

                                   NJ - p.  2

There is no standing classification for other
municipalities.  All cities, towns, boroughs, and
villages exist outside the area of any governmentally
active township.

Township Governments (247)

    Townships, although not differing in legally
authorized powers from the types of municipal
governments described above, are classified for census
purposes as a separate type of government.  All areas of
the State are encompassed by township governments except
areas within the boundaries of a borough, city, town, or
village.
    Most of the townships in New Jersey are governed by
a township committee.  However, several townships have
adopted either the commission, the council-manager,
or the strong mayor-council form of government.

PUBLIC SCHOOL SYSTEMS (626)

School District Governments (550)

    Only the Type 2 school districts in New Jersey are
counted a separate governments for census purposes.
Type 1 school districts (see "Dependent Public School 
Systems," below) are not counted as separate governments
in census statistics on governments.  Conversion from
a Type 1 to a Type 2 school district, or vice versa,
requires voter approval.
    Type 2 school districts now include regional school
districts.  Regional school districts are further
classified as "all purpose regional districts" that may
provide all school services within their area and, thus,
replace the basic school districts, and "limited purpose
regional districts" that provide only one or a limited
number of school services for their constituent 
districts.
    An elected board of education governs each Type 2
school district.  Each district may determine the amount
of local school tax levies and issue bonds with the
approval of the voters.  Consolidated school districts
are special types of Type 2 school districts.
                                   NJ - p.  3

Dependent Public School Systems (76)

    New Jersey statutes provide for the following types
of dependent public school systems:

    Systems dependent on county governments (47):
      County vocational school systems
      County special services school districts
      County junior colleges or community colleges
      Community college agencies
      Jointure commissions

    Systems dependent on municipal governments (24):
      Type 1 school districts in boroughs, cities,
       towns, or villages

    Systems dependent on township governments (3):
      Type 1 school districts in townships

    Systems dependent on the State government (2):
      State-operated school districts

    County vocational school systems are authorized by
New Jersey law.  In some first, second, third, and
fifth class counties, the vocational school board is
appointed by the chief elected executive officer of the
county, or by the director of the board of chosen
freeholders, or by a judge of the Superior Court (in all
other counties).  The county superintendent of schools
serves as an ex officio member.  The fiscal needs of
county vocational school systems are determined and
provided for by the county governments.  County
vocational schools are classified as dependent agencies
of the county government in census reporting, and are
not counted as separate governments.  In January 1992,
20 county vocational schools were reported in operation.
    County special services school districts are
established by resolution of the county board of chosen
freeholders for the education and treatment of 
handicapped children.  Each district is governed by
a board of education, consisting of the county 
superintendent of schools, ex officio, plus six members
appointed by the director of the board of chosen
freeholders with the consent of the board.  Fiscal
requirements are determined by a board of school
estimate and are provided by the county and State
governments.  For census reporting, county special
services school districts are classified as dependent
agencies of the establishing county government.  They
are not counted as separate governments.  In January
1992, eight county special services school districts were
reported in operation.
                                   NJ - p.  4

    County junior colleges or community colleges are
classified as dependent agencies of the county government
for census purposes, and are not counted as separate
governments.  Each junior college is governed by a board
of trustees consisting of the county superintendent of
schools and 10 persons, 8 of whom are appointed by the
appointing authority of the county with the consent of
the board of chosen freeholders, and 2 of whom are
appointed by the State board of higher education subject
to approval of the Governor.  In addition, the student
body elects one representative from the graduating class
to serve as a non-voting member for one year.  When a
junior college is established in more than one county,
two additional members are appointed for each additional
participating county.  The membership of the board of
trustees is apportioned by the chancellor according to
the latest United States census.  Each county must have
at least two members and the county superintendent of
schools on the board.  The county government may
appropriate funds and issue bonds for the benefit of
county junior colleges.  In January 1992, 16 county
junior colleges were reported in operation.
    County colleges may also be formed by petition of
any private institution of higher education and any
postsecondary institute of a county board of vocational
education to the State board of higher education.
Such colleges are otherwise under provisions similar to
those governing county junior colleges.  The Union County
College was established under this law.
    Community college agencies may be established in
any county that had not established a junior college
prior to 1974, by the board of chosen freeholders with
the consent of the State board of higher education.  Such
an agency is governed by a community college commission
composed of nine members, seven of whom are appointed by
the county appointing authority with the consent of the
board of chosen freeholders, and two of whom are
appointed by the State board of higher education, subject
to the approval of the Governor, plus the county
superintendent of schools ex officio.  These commissions
have the same powers as the trustees of county junior
colleges except the power to condemn property.  For
census purposes, they are classified as dependent
agencies of county governments, and are not counted as 
separate governments.  In January 1992, one community
college commission (in Hudson County) was reported in
operation.
    Jointure commissions are established by two or more
school districts to provide for education of the 
handicapped.  The commissions consist of representatives
from the constituent school district boards.  Their 
fiscal needs are apportioned to the establishing 
districts.  These commissions are classified, for census
reporting, as dependent agencies of county governments.
They are not counted as separate governments.  In January
1992, one jointure commission (in Union County) was
reported in operation.
                                   NJ - p.  5

    Each Type 1 school district is governed by a board
of education appointed by the mayor or other chief
executive officer of the borough, city, town, township,
or village it serves.  Its fiscal requirements are 
subject to review and final determination by a board of
school estimate composed of two members appointed by the
board of education from its own membership, two appointed
by the municipal governing body from its own membership,
plus the chief executive of the municipality.  If the
municipality has no chief executive, the governing body
of the municipality appoints a third member.  Funds of
Type 1 school districts, however, are separate from
other funds of the borough, city, town, township, or
village governments they serve.  Type 1 school districts
are classified for census purposes as dependent agencies
of borough, city, town, township, or village governments,
and are not counted as separate governments.  In January
1992, there were 24 borough, city, town, or village
school systems, and 3 township school systems reported
in operation.  
    State-operated school districts are established by
administrative order of the State board of education upon
a finding by the commissioner of education that a local
public school system is in need of reorganization in
order to provide efficient schools.  A district 
board of education, appointed by the State board of 
education, administers each State-operated school
district.  The amount of property taxes levied by the
borough, city, town, township, or village governments
served shall be sufficient to meet the amount the State-
appointed district superintendent certifies as necessary
for support of the district.  Once the State commissioner
of education is satisfied that reorganization of the
district is successful, local control of the school
district may be reestablished.  In that event, the 
voters decide whether the reorganized district is to be
a Type 1 school district or a Type 2 school district.
In January 1992, two State-operated school districts were
reported in operation.

Other Educational Activities

    Educational services commissions are created by the
State board of education upon petition of two or more
boards of education to carry on programs of education
research and to provide educational and administrative
services to the establishing districts.  The establishing
districts contribute to the support of educational
services commissions.  For census reporting, these
commissions are classified as joint educational service
agencies of the participating school districts.  They
are not counted as separate governments.  In January
1992, nine such commissions were reported in operation.
                                   NJ - p.  6

    County parental schools for juvenile delinquents
are also authorized, but none is now in existence.

SPECIAL DISTRICT GOVERNMENTS (374)

    New Jersey statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Beach Erosion Control Districts

    These districts may be created to control tidal
erosion in any municipality bordering on tidal waters
and threatened by flooding.  They are established by
ordinance of the municipal governing body and after
referendum.  An elected board of commissioners governs
each district.  Each district may issue bonds, levy ad
valorem taxes, and accept municipal contributions or
appropriations.  No beach erosion control districts
were reported in operation as of January 1992.

County Bridge Commissions

    County bridge commissions may be established to
build, improve, and maintain highway bridges by the
county board of chosen freeholders.  A board of
commissioners, appointed by the county board, governs
each district.  The district may fix tolls and issue
bonds.  Joint county bridge commissions may also be
created; each participating county appoints three
commissioners to the governing board.

County Improvement Authorities

    These authorities, which finance, construct, and
operate public buildings and facilities for various
purposes including public transportation, aviation,
solid waste disposal, financing of low income housing,
and redevelopment projects, may be established by
resolution of the county governing body.  A board of five
members appointed by the county governing body governs
the authority; in some counties, by ordinance, the 
county executive or a county supervisor serves ex officio
as a sixth non-voting board member.  The authority may
fix and collect rents, fares, tolls, and charges, accept
county and municipal appropriations, make loans, and
issue revenue bonds.

County Industrial Pollution Control Financing Authorities

    These authorities are no longer counted as separate
governments.  See "Subordinate Agencies and Areas,"
below.
                                   NJ - p.  7

County Recreation Authorities

    Authorities to develop, operate, and maintain
recreational facilities may be created in any first-class
county by resolution of the county governing body.  A
five-member board appointed by the county governing body
governs each authority.  The authority may fix rentals
and charges, receive appropriations, and issue revenue
bonds.  No county recreation authorities were reported
in operation as of January 1992.

Delaware River and Bay Authority

    This authority is counted under "Delaware--Special
District Governments."

Delaware River Joint Toll Bridge Commission

    This commission is counted under "Pennsylvania--
Special District Governments."

Delaware River Port Authority

    This authority was established by special acts of
the New Jersey and Pennsylvania legislatures to operate
and maintain brides, tunnels, ferries, railroads, and
rapid transit systems, and improve and develop ports,
in and near Philadelphia and Camden.  A board of
commissioners consisting of 16 members governs the
authority--8 appointed by the Governor of New Jersey
with the consent of the senate, 6 by the Governor of
Pennsylvania, and the auditor general and the State
treasurer of Pennsylvania serving in an ex officio
capacity.  The authority may issue revenue bonds, and
fix and collect tolls and other charges for use of
its facilities.
    The Port Authority Transit Corporation, established
to operate the interstate rail transit facilities, is
classified, for census reporting, as a dependent activity
of the Delaware River Port Authority.  It is not counted
as a separate government.

Fire Districts--1971 Law

    A 1971 general law authorizes the creation of fire
districts by ordinance of the governing body of any
borough, city, town, township, or village that does not
have a paid fire department, upon petition and after
voter approval.  An elected board of commissioners 
governs each district.  The district may, after voter
approval, levy ad valorem taxes and issue bonds.
    A 1905 general law that authorized the creation of
fire districts encompassing the area served by a camp
meeting association was repealed in 1989.  No fire
districts created under the 1905 law were reported in
operation as of January 1992.
                                   NJ - p.  8

Garbage Districts (Boroughs)--1930 Law

    Legislation authorizing the creation of garbage
districts in boroughs was repealed in 1987.  No districts
of this type were reported in operation as of January
1992.

Gloucester County Tunnel Commission

    A special law provides for the creation of this 
tunnel commission to build, operate, and maintain a
vehicular tunnel under the Delaware River, by resolution
of the Gloucester County board of chosen freeholders.
The commission is appointed by the Governor with the
consent of the senate.  It may issue revenue bonds and
fix tolls and charges for use of the tunnel.  Although
authorizing legislation for this commission has never
been repealed, it has never been reported in operation.

Housing Authorities

    Housing authorities in New Jersey are no longer
counted as separate governments.  See "Subordinate
Agencies and Areas," below.


Incinerator Authorities

    These authorities may be established by one or more
borough, city, town, township, or village governments to
acquire, operate, and maintain garbage and refuse 
disposal facilities.  A board appointed by the governing
body of the establishing government governs each 
authority.  The authority may fix service charges,
receive grants, and issue revenue bonds.

Joint Water Commissions

    The governing bodies of two or more cities, boroughs,
towns, townships, or villages whose water supply is
provided by privately owned waterworks may apply to the
Superior Court to appoint a commission to acquire such
waterworks by condemnation or purchase.  Election or
appointment of succeeding commission members is specified
by agreement between the participating governments.  The
commissions may fix rates and charges for water and may
accept appropriations from the participating governments.
Bond issues for these commissions are made jointly or
separately by the participating borough, city, town,
township, or village governments, and are obligations of
those governments.  Similar provisions apply to the
Passaic Valley Water Commission.

Lighting Districts--1926 and 1894 Laws

    The 1926 law authorizing lighting districts in 
boroughs was repealed in 1987.  Similarly, the 1894 law
authorizing street lighting districts in townships was
repealed in 1989.  No districts of these types were
reported in operation as of January 1992.                                   NJ - p.  9

Municipal and County Utilities Authorities

    These authorities may be established by resolution or
ordinance of a county or of one or more city, borough,
town, township, or village governments to provide water
or sewerage facilities, or collection, treatment,
recycling, and disposal of solid waste.  Members of the
authority board are appointed by the governing body of
the establishing government.  Each authority may issue
revenue bonds, accept grants, and collect rates and 
charges for services.

Parking Authorities

    Authorities to build, operate, and maintain parking
facilities may be established by resolution or ordinance
of a county, city, borough, town, township, or village
government.  The authority members are appointed by the
governing body of the establishing government.  An
authority may issue revenue bonds, accept grants, and
collect rates and charges for its facilities.

Passaic Valley Sewerage District

    This district was created by a special act to 
provide sewerage facilities in the lower drainage basin
of the Passaic River.  A board of commissioners appointed
by the Governor with the consent of the senate governs
the district.  The district may issue bonds, and receive
payments from participating governments in proportion to
the amount of sewage flowing in from each participating
government.

Port Authorities--1948 Law

    These authorities may be established to provide port
facilities by ordinance of one or more city, borough,
town, township, or village governments.  Authority board
members are appointed by the governing body of the
establishing government.  Port authorities may collect
rates and charges for services and facilities, accept
grants, and issue revenue bonds.
    Municipal port authorities created under a 1960 law
are not counted as separate governments.  See 
"Subordinate Agencies and Areas," below.

Port Authority of New York and New Jersey

    This authority is counted under "New York--Special
District Governments."

Public Road Boards (in Townships)--1893 Law

    Authorizing legislation for public road boards of
this type was repealed in 1989.  No public road boards
were reported in operation as of January 1992.
                                   NJ - p. 10

Road Districts--1947 Law 

    Authorizing legislation for road districts of this
type was repealed in 1989.  No road districts were
reported in operation as of January 1992.

Sewerage Authorities--1946 Law

    These authorities to build, operate, and maintain
sewerage facilities may be established by ordinance of
one or more city, borough, town, village, or township
governments.  Authority board members are appointed by
the governing body of the establishing government.
Sewerage authorities may issue revenue bonds, accept
grants, and collect service charges.

Sewerage Districts in Townships--1951 Law

    The 1951 law authorizing sewerage districts in
townships was repealed in 1989.  No sewerage districts
of this type were reported in operation as of January
1992.

Soil Conservation Districts

    New Jersey statutes provide for the division of the
State into soil conservation districts comprising one
or more counties.  A board of supervisors appointed by
the State soil conservation committee governs each
district.  County governments may appropriate funds for
operation of the districts; the district boards may
require contributions from benefited landowners.

Solid Waste Management Authorities

    These authorities for the collection and disposal
of solid waste may be established by ordinance of one
or more city, borough, town, village, or township
governments.  Members of the authority board are
appointed by the governing body of the establishing
governments. Each authority may issue revenue bonds,
collect rates and charges, and accept appropriations
from the participating governments.

Water Districts (with Elected Boards)

    Township governments may establish these districts to
provide water supply systems by ordinance.  An elected
board of commissioners governs each district.  Fiscal
needs for the districts are determined by the voters at
the annual district meeting.  For water districts with
ex officio boards, see "Subordinate Agencies and Areas,"
below.

Waterfront Commission of New York Harbor

    This commission is counted under "New York--Special
District Governments."
                                   NJ - p. 11

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
New Jersey that have certain characteristics of 
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).

    County pollution control financing authorities
(county).  These authorities to finance industrial
pollution control facilities are created by action of
the county governing body.  A board of five members 
appointed by the county governing body governs each
authority.  The authorities may fix rentals and other
charges, and may issue revenue bonds.  Upon dissolution,
the property of these authorities reverts to the county
creating them.
    In the 1987 Census of Governments, these authorities
were counted as special district governments, and were
listed as "county industrial pollution control financing
authorities."

    Higher Education Assistance Authority (State).  This
authority to provide for the placing and guaranteeing of
loans for higher education was established by special
act in 1959.  The authority consists of five members:
the Chancellor ex officio, and four members appointed by
the Governor with the consent of the senate.  The
authority may receive State appropriations and
contributions from private sources, and issue bonds.

    Housing authorities (county, borough, city, town,
village, or township).  New Jersey statutes authorize the
creation of local housing authorities serving one county,
city, borough, town, township, or village, by
ordinance of the creating government.  The governing
board of a local housing authority consists of seven
appointed commissioners, five selected by the governing
body of the creating government, one by the chief
executive of the creating government, and one by the
State commissioner of community affairs.  New Jersey
housing authorities may issue bonds, fix and collect
charges for use of authority facilities, and accept
grants or contributions from the Federal Government or
other sources.  Housing authorities in New Jersey may
also undertake redevelopment programs.
    Effective January 1, 1992, New Jersey housing
authorities may be abolished by ordinance of the creating
government.  In the 1987 Census of Governments, housing
authorities in New Jersey were counted as special 
district governments.

    New Jersey Building Authority (State).  This
authority was created by 1981 legislation to construct
office buildings for use by State agencies.  A board of
12 directors governs the authority, including nine 
                                   NJ - p. 12
members appointed by the Governor, plus the State
treasurer, the comptroller of the treasury, and the
chairperson of the commission on capital budgeting and
planning, who serve in an ex officio capacity.  The
authority may receive revenue from rentals, and may issue
revenue bonds.  This authority is separate from the
New Jersey State Building Authority created under
1950 legislation.

    New Jersey Economic Development Authority (State).
This authority was established by 1974 legislation to
acquire, finance, construct, sell, and lease industrial
and commercial facilities.  The authority board consists
of three members appointed by the Governor with the
consent of the senate, plus the commissioner of labor and
Industry, the commissioner of community affairs, and
the State treasurer, who serve in an ex officio capacity.
The authority may receive revenue from rentals and other
charges, and may issue revenue bonds.

    New Jersey Educational Facilities Authority (State).
--This authority was established by act of the 
legislature to finance the construction of facilities for
institutions of higher education.  A board of seven
members, five of whom are appointed by the Governor with
the consent of the senate, plus the Chancellor and the
State treasurer, or their designees, who serve in an ex
officio capacity, governs the authority.  The authority
may receive contributions or grants, fix rates, rents,
fees, and charges, and issue revenue bonds.

    New Jersey Health Care Facilities Financing Authority
(State).  This authority was established by act of the
legislature to finance the construction of hospitals and
other health-care facilities.  A board of seven members,
four of whom are appointed by the Governor with the
consent of the senate, plus the commissioners of health,
of insurance, and of institutions and agencies, or their
designees, who serve in an ex officio capacity, governs
the authority.  The authority may receive grants and
contributions, fix rates, rents, fees, and charges, and
issue revenue bonds.

    New Jersey Highway Authority (State).  This authority
was established by act of the legislature to build,
operate, and maintain the Garden State Parkway.  A board
of seven members appointed by the Governor with the
consent of the senate governs the authority.  The
authority may issue revenue bonds, collect tolls and
charges, and may accept Federal grants with the approval
of the Governor.

    New Jersey Housing and Mortgage Finance Agency
(State).  This agency was established by act of the
legislature to finance the construction and
rehabilitation of low to moderate income housing and
increase the supply of mortgage credit available for
housing.  A board of seven members, three of whom are
appointed by the Governor with the consent of the senate,
plus the commissioner of community Affairs, the State
                                   NJ - p. 13

treasurer, the attorney general, and the commissioner of
banking, who serve in an ex officio capacity, governs
the agency.  The agency may make loans, fix and collect
fees and charges, receive grants and contributions, and
issue revenue bonds.

    New Jersey Sports and Exhibition Authority (State).
This authority was established by act of the
legislature to build, operate, and maintain stadiums,
race tracks, and related facilities, including the
Hackensack Meadowlands complex and the Garden State
Racetrack.  A board of 11 members, 7 of whom are
appointed by the Governor with the consent of the
senate, plus the state treasurer, the attorney general,
the president of the authority, and a member of the
Hackensack Meadowlands Development Commission, governs
the authority.  The authority may receive gifts and
grants, may fix rents, tolls, fees, and charges, and may
issue revenue bonds.

    New Jersey State Building Authority (State).  This
authority was established by 1950 legislation to finance
the construction of buildings for State agencies and
institutions.  A board of three members appointed by the
Governor with the consent of the senate governs the
authority.  The authority may fix rents and charges,
and issue revenue bonds.  This authority is separate
from the New Jersey Building Authority created under
1981 legislation.   

    New Jersey Transit Corporation (State).  This 
corporation, successor to the Commuter Operating Agency,
was established by 1979 legislation to operate bus and
rail transportation systems, either directly or under
contract.  A board of seven members, of whom four are
appointed by the Governor with the consent of the senate,
plus the commissioner of transportation, the State
treasurer, and one other member of the executive branch
chosen by the Governor, ex officio, governs the
corporation.  The corporation receives revenue from
fares, rentals, and other charges, and may accept grants
or loans from Federal, State, and local governments.  New
Jersey Transit Bus Operations, which operates local
transit service in Atlantic City, Camden, Jersey City,
Newark, Trenton, and numerous other New Jersey
localities, and New Jersey Transit Rail Operations, which
operates commuter rail services within the State, are
agencies of New Jersey Transit Corporation, and are not
counted as separate governments.

    New Jersey Transportation Trust Fund Authority
(State).  This authority was formed by act of the
legislature to finance State highway and transit 
facilities.  A five-member board consisting of the
commissioner of transportation, the State treasurer, and
three other members appointed by the Governor, governs
the authority.  The authority may receive proceeds from
State motor vehicle registration and motor fuel taxes,
and from tolls, and may issue revenue bonds.
                                   NJ - p. 14

    New Jersey Turnpike Authority (State).  This 
authority was established by act of the legislature to
build, operate, and maintain the New Jersey Turnpike.
A board of five members appointed by the Governor with
the consent of the senate governs the authority.  The
authority may collect tolls and receive grants with the
approval of the Governor, and may issue revenue bonds.

    New Jersey Wastewater Treatment Trust (State).  This
trust was established by 1985 legislation to finance
wastewater treatment facilities.  A board of seven
members governs the trust, including four members
appointed by the Governor, plus the commissioner of
community affairs, the commissioner of environmental
protection, and the State treasurer, who serve in an ex
officio capacity.  The trust may accept contributions,
fix fees and charges, and issue revenue bonds.

    Redevelopment agencies (municipal and township).
These agencies are created by borough, city, town,
township, or village governments.  A board of seven
members, appointed by the governing body of the
sponsoring government, governs each agency.  These
agencies may issue bonds, and may accept contributions
from the Federal and State governments.

    South Jersey Port Corporation (State).  This 
corporation was authorized by 1968 legislation to build,
operate, and maintain port facilities.  It is a successor
to the former South Jersey Port Commission which was
counted as a special district government.  A board of
seven members appointed by the Governor with the consent
of the senate governs the corporation.  The corporation
may issue revenue bonds, fix rates and charges, and
receive appropriations and grants.

    Other examples include:

State
    Atlantic City Convention Center Authority
    Casino Control Commission
    Catastrophic Illness in Children Relief Fund
     Commission
    Hackensack Meadowlands Food Distribution Center
     Commission
    Hackensack Meadowlands Development Commission
    New Jersey Casino Reinvestment Development
     Authority
    New Jersey Development Authority for Small
     Business, Minorities', and Women's Enterprises
    New Jersey Expressway Authority (Atlantic City
     Expressway)                                   NJ - p. 15

    New Jersey Historic Trust
    New Jersey Natural Lands Trust
    New Jersey Public Broadcast Authority
    New Jersey Urban Development Corporation
    New Jersey Water Supply Authority
    North and South Jersey District Water Supply
     Commissions
    Palisades Interstate Park Commission
    Pinelands Commission
    Pinelands Development Credit Bank
    South Jersey Food Distribution Authority
    South Jersey Transportation Authority
    State Public Housing and Development Authority
     (in Department of Economic Development)
    State Lottery Commission
    Transportation development districts

County
    Boards of health
    Burlington County Pinelands Development Credit
     Exchange
    County mosquito extermination commissions
    County park commissions
    County transportation authorities
    Joint agreements for planning and land use control
    Joint flood control commissions
    Joint meetings (non-utility services)
    Shade tree commissions
    Solid waste management districts

Municipal
    Boards of health
    Environmental commissions
    Intermunicipal park commissions
    Joint agreements for planning and land use control
    Joint flood control commissions
    Joint meetings (non-utility services)
    Joint meetings for construction of sewers and drains
    Joint public libraries
    Municipal port authorities--1960 law
    Regional health commissions
    Seaquarium authorities
    Solid waste collection districts--1990 law
    Special improvement districts
    Water districts with ex officio boards
                                   NJ - p. 16

Township
    Boards of health
    Environmental commissions
    Intermunicipal park commissions
    Joint agreements for planning and land use control
    Joint flood control commissions
    Joint meetings (non-utility services)
    Joint meetings for construction of sewers and drains
    Joint public libraries
    Municipal port authorities--1960 law
    Regional health commissions
    Seaquarium authorities
    Solid waste collection districts--1990 law
    Special improvement districts
    Water districts with ex officio boards


Private Associations

    Camp meeting associations are classified for census
     purposes as private associations.  They are not
     counted as governments.

    New Jersey laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   NM - p.  1
               NEW MEXICO

    New Mexico ranks 45th. among the States in number of
local governments, with 341 as of January 1992.

COUNTY GOVERNMENTS (33)

    There are no areas in New Mexico lacking county
government.  The county governing body is called the
county board of commissioners.  Effective February 1992,
there are seven classes of counties, classified on the
basis of assessed valuation and population (previously,
there were nine classes of counties).  Although Los
Alamos County is incorporated, and performs municipal as
well as county-type services, it is designated a county
and is accordingly counted for census purposes as a
county government.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (98)

Municipal Governments (98)

    Municipal governments in New Mexico are the cities,
towns, and villages.  There are no significant 
differences among the various classes of municipalities
that would affect their classification for census
statistics.  The minimum population requirement for
incorporation is 150.

Township Governments (0)

    New Mexico has no township governments.

PUBLIC SCHOOL SYSTEMS (94)

School District Governments (94)

    The following types of school districts in New Mexico
are counted as separate governments for census purposes:

    School districts
    Community college districts--1963 law
    Branch community college districts--1957 law
    Technical and vocational institute districts

    An elected board governs each school district.
School districts may levy ad valorem taxes and, upon
voter approval, issue general obligation bonds.  They
may also issue revenue bonds upon approval by the State
board of education.
    Community college districts under the 1963 law are
established by petition of voters to the State board of
educational finance, after voter approval.  A community
college board, initially appointed by the State board of
educational finance but thereafter elected, governs each
community college district.  Community college districts
may operate community colleges, levy ad valorem taxes,
and issue bonds.  Three community colleges in New Mexico
operate under this law.
                                   NM - p.  2

    Branch community college districts under the 1957
law (listed as "junior college districts" in the 1987
Census of Governments) may be established by one or more
school districts upon approval of the State board of
educational finance and agreement with the board of
regents of the parent institution of higher education.
Districts under this law do not operate community
colleges, but levy taxes for their support.  The district
board is initially selected by the boards of the school
districts served, but is thereafter elected.  Branch
community college districts may levy ad valorem taxes and
issue bonds upon voter approval.  However, no branch
community college districts were reported in operation as
of January 1992.
    Technical and vocational institute districts are
established by petition of school districts, upon
approval by the State board of education.  The initial
board of such districts consists of representatives of
the creating districts, but successor board members
are elected.  Technical-vocational institute districts
may fix tuition and fees, levy ad valorem taxes, and
issue bonds.

Dependent Public School Systems (0)

    New Mexico has no dependent public school systems.

Other Educational Activities

    Branch community colleges in New Mexico are
established cooperatively by a school district or a
branch community college district and a State university
or college, and would be classified for census purposes
as a dependent activity of the parent State university
or college.  However, no branch community colleges were
reported in operation as of January 1992.

SPECIAL DISTRICT GOVERNMENTS (116)

   New Mexico statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Community Land Grants

    These consist of grants of land originally made
before 1848 by the Spanish or Mexican governments for
common use.  An elected or appointed board of trustees
manages each grant.  The trustees may fix and collect
charges for the use of the land and may levy assessments.
Similar provisions apply to community land grants
established under special acts and to corporations for
the management of community land grants.  
    However, corporations for management of community
land grants that have reorganized as domestic stock
corporations are classified as private entities.  They
are not counted as governments.
                                   NM - p.  3

Conservancy Districts

    New Mexico statutes authorize the following types of
conservancy districts:

    Artesian conservancy districts.  These districts are
    created by the district court on petition of 
    landowners to conserve artesian waters after public
    hearing.  An elected board of directors governs each
    district.  The district may levy ad valorem taxes and
    borrow money.

    Conservancy districts.  Conservancy districts are
    established by the district court for flood control,
    drainage, irrigation, and water storage purposes upon
    petition of landowners, after a public hearing.  
    These districts have elected boards, except for those
    districts having over 125,000 acres and covering
    fewer than four counties; such districts have a board
    of directors appointed by the district court.  The
    districts may impose special benefit assessments and
    charges for water sales, and may issue bonds.
    Conservancy districts of 50,000 acres or more may
    levy ad valorem taxes for debt service.

Drainage Districts

    New Mexico statutes authorize the following types of
drainage districts:

    Drainage districts established by district court
    Drainage districts within Federal reclamation
     projects (established by county board of
     commissioners)

    Drainage districts established by the district court
are created on petition of landowners and after a public
hearing.  An elected board of drainage commissioners
governs each district.  The districts may levy special
benefit assessments and issue revenue bonds.
    Drainage districts within Federal reclamation 
projects are established by the county board of
commissioners to provide for drainage of agricultural
lands on petition and after referendum.  An elected
board of directors governs each district.  The districts
may levy special benefit assessments and issue bonds
upon voter approval.

Economic Advancement Districts

    Districts for the acquisition of projects to promote
industry and trade are established by petition of voters
after referendum.  An elected board of trustees governs
each district.  The districts may obtain revenue from the
lease or sale of property, levy ad valorem taxes, and
issue bonds.
                                   NM - p.  4

Flood Control Authorities

    The following flood control authorities have been
established by special act to provide flood control
facilities:

    Albuquerque Metropolitan Arroyo Flood Control 
     Authority
    Las Cruces Metropolitan Flood Control Authority
    Southern Sandoval County Arroyo Flood Control
     Authority

    The Albuquerque Metropolitan Arroyo Flood Control
Authority and the Las Cruces Metropolitan Flood Control
Authority may provide sewer facilities as well as flood
control activities.  An elected board of directors
governs each of these three districts.  These districts
may levy ad valorem taxes and issue revenue or general
obligation bonds after voter approval.

Flood Control Districts--1981 Law

    These districts to provide flood control projects
are created by petition of voters or resolution of a
county or city governing body, after public hearing and
voter approval.  An elected board of directors governs
each district.  The districts may receive revenue from
contracts, accept contributions, levy ad valorem taxes
and special assessments, and issue bonds.

Irrigation Districts

    The following types of irrigation districts may be
established by the county board of commissioners on
petition and after referendum:

    Electrical irrigation districts
    Irrigation districts (also known as water or
     conservancy districts)
    Irrigation districts cooperating with the United
     States under reclamation laws

    An elected board of directors governs each district
of these types.  These districts may levy property taxes
and special assessments, fix charges, and issue bonds
upon voter approval.  Electrical irrigation districts
and irrigation districts cooperating with the United
States under reclamation laws may also generate and sell
electric power.  
    Improvement districts created within irrigation
districts are classified as dependent activities of the
irrigation districts creating them, and are not counted
as separate governments.
                                   NM - p.  5

Metropolitan Water Boards

    These boards are created by joint resolution of a
county and a municipality.  The district board includes
one member appointed by the county, one appointed by the
municipal governing body, seven elected by the voters,
and one selected by the principal private water company
in the municipality.  The board may fix fees, charges,
leases, and rentals, and may issue bonds. 

Regional Housing Authorities

    These authorities, each of which covers several
counties, were established by special act.  A board of
commissioners, appointed by the Governor or by the local
regional planning agency, governs each authority.  The
authorities may accept grants and loans, and may fix
rents.  Housing authorities serving a single county or
municipality are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Regional Solid Waste Authorities

    This authorities are created under joint powers
agreements to consolidate solid waste disposal 
facilities.  A board consisting of representatives of
the participating governments governs each authority.
The authorities may receive payments from participating
governments under the terms of the joint powers
agreement.

Soil and Water Conservation Districts

    Soil and water conservation districts are created to
provide for soil and water conservation and flood
control by the State soil and water conservation
commission on petition of landowners and after hearing
and referendum.  An elected board of supervisors governs
each district.  The districts may require contributions
from benefited landowners, accept Federal aid and, with
voter approval, levy ad valorem taxes.  Some districts
organized under this law may be called "natural resources
conservation districts."
    Watershed districts may be formed as subdistricts of
a soil and water conservation district upon petition of
landowners and after hearing and referendum.  An elected
board of directors governs each watershed district.
Subject to the approval of the board of supervisors of
the soil and water conservation district, watershed
districts may levy ad valorem taxes and issue bonds
after public hearing and local referendum.  Watershed
districts are classified as dependent activities of soil
and water conservation districts, and are not counted as
separate governments.
                                   NM - p.  6

Special Hospital Districts

    These districts are created by the county board of
commissioners to provide, operate, and maintain hospital
facilities on petition and after local referendum.  An
elected board of trustees governs each district.  The
districts may accept donations, fix charges, levy ad
valorem taxes, and, after voter approval, may issue
general obligation bonds.

Water and Sanitation Districts

    A general law provides for the creation of these
districts by the district court on petition of voters
and after hearing and referendum.  In addition to 
providing water and sewer service, these districts may
construct streets and street improvements, and park and
recreational facilities.  An elected board of directors
governs each district.  The districts may levy ad valorem
taxes, fix tolls and charges, and issue bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
New Mexico that have certain characteristics of 
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments, or Indian tribes, or as private rather than
governmental activities, and are not counted as 
governments.  Legal provisions for some of the larger of
these are discussed below (see "Public School Systems,"
above, regarding educational agencies of this nature).

    Housing authorities (county or municipal).  Each
housing authority serving a single county or municipality
is created by resolution of the county or municipal
governing body.  A board of five commissioners, appointed
by the board of county commissioners (in the case of a
county housing authority) or by the mayor (in the case
of a municipal housing authority) governs each authority.
Housing authorities may fix rents, but bonds and notes
issued for the benefit of such authorities are issued by
the parent county or municipal government.

    Indian pueblos (tribal).  Pueblos in New Mexico have
many of the powers of local governments but are not
counted as governments for census reporting.  See page
A-2 concerning Indian tribal organizations and Federal
reservations.

    New Mexico Mortgage Finance Authority (State).  This
authority was created by act of the legislature to 
provide mortgage credit for low-income housing.  A seven-
member board governs the authority, of whom four are 
appointed by the Governor, plus the commissioner of
banking, the State treasurer, and the attorney general,
who serve in an ex officio capacity.  The authority may
fix fees and charges in connection with its loans,
receive grants and contributions, and issue revenue 
bonds.                                   NM - p.  7

    Other examples include:

State
    Agricultural commodity commissions
    Fruit marketing districts
    Grasshopper control districts
    Health districts (State portion)
    Herd law districts
    Industrial and Agricultural Finance Authority
    Local armory boards
    New Mexico Educational Assistance Foundation
    New Mexico Hospital Equipment Loan Council
    New Mexico Organic Commodity Commission
    New Mexico State Fair Commission
    New Mexico Student Loan Guarantee Corporation
    One-variety cotton districts
    Public School Insurance Authority
    Solid waste districts--1990 law
    State Armory Board
    State Housing Authority
    State Transportation Authority
    Transportation development districts
    University research park corporations
    Water districts (State portion)

County
    Bi-State Fair Association (Curry County)
    County housing and redevelopment corporations
    County improvement districts (listed in the 1987
     Census of Governments as "county improvement
     authorities")
    County parking authorities (Los Alamos County only)
    Emergency flood districts
    Fire districts
    Health districts (county portion)
    Historic districts
    Noxious weed control districts
    Refuse disposal districts
    Road districts
    Special zoning districts
    Water districts (county portion)
    Wind erosion districts

Municipal
    Business improvement districts
    Community development agencies
    Historic districts
    Housing finance corporations
    Improvement districts for streets, sidewalks, sewer,
     water, parking, parks, or utilities
    Metropolitan redevelopment agencies
    Municipal parking authorities and districts
    Urban development agencies
                                   NM - p.  8

Private associations
    Community ditches or acequias and water users'
associations are classified, for census statistics, as
private cooperatives.  They are not counted as 
governments.

    New Mexico laws also provide for various types of
local areas for election purposes and administration
of justice.


                                   NY - p.  1
               NEW YORK

    New York ranks 9th. among the States in number
of local governments, with 3,298 as of January 1992.

COUNTY GOVERNMENTS (57)

    The entire area of the State is encompassed by
county governments with the exception of the City of
New York.  The five county areas comprising the City
of New York (Bronx, Kings, New York, Queens, and
Richmond) are substantially consolidated with the city
for governmental purposes, and are not counted as
operating governments.  The City of New York is
counted as a municipal government, rather than as a
county government, in census statistics on governments.
    The county governing body is called the board of
supervisors, the county legislature, the board of
representatives, the legislative board, or the board
of legislators.  County governments in New York have
broad home rule powers.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1,548)

    The 1,548 subcounty general purpose governments in
New York comprise 619 municipal (city and village)
governments, and 929 town governments.  These two types
of governments are distinguished primarily by the
historical circumstances surrounding their incorporation.
In New York, city, town, and village governments have
similar powers and perform similar functions.

Municipal Governments (619)

    In New York, the municipal governments, as
defined for census purposes, are the cities and 
villages.  Town governments, to which the term
"municipalities" is applied by New York statutes, are
counted for census purposes as town rather than
municipal governments (see below).  Unlike cities, which
exist outside the area of any town, villages are included
within town areas and are subject to town taxes for
general government functions.  City and village
governments in New York have broad home rule powers.
    There is no longer any effective size classification
of cities or villages.  
                                   NY - p.  2

Town or Township Governments (929)

    Although not differing in legally authorized powers
from cities and villages, units in New York designated
as "towns" are counted in census statistics as a separate
type of government.  
    The entire area of the State is encompassed by
town governments except for areas within the
boundaries of cities and Indian reservations.
    Towns are divided under general law into two classes
according to population, but there are numerous
exceptions.  First class towns have a population of
10,000 or more, while second class towns have fewer
than 10,000 inhabitants.  However, a town with a
population between 5,000 and 9,999 may choose to
become a town of the first class.  New York laws also
provide for "suburban towns," which must have a
population of 25,000 or more or be near a large city.
New York town governments have broad home rule powers.
Under general law, an elected town supervisor is the
administrative officer of the town, except in towns
with an appointed town manager.
    Numerous kinds of improvement districts or special
service districts are associated with New York towns.
As noted below under "Subordinate Agencies and Areas,"
most of these are classified in census statistics as
dependent agencies of town governments, and are not
counted as separate governments.
                                   NY - p.  3

PUBLIC SCHOOL SYSTEMS (748)

School District Governments (713)

    Only the following types of school districts in New
York are counted as separate governments for census
purposes:

    Central school districts
    Central high school districts
    City school districts (except in cities with a
     population of 125,000 or more)
    Common school districts
    Enlarged city school districts
    Union free school districts

    All six types of school district governments listed
above are governed by an elected trustee or board,
except as follows:  central high school district board
members are chosen by and from the boards of component
school districts; and the boards of some city school
districts are appointed by the mayor or council.  All
six types of school district governments may levy taxes
and issue bonds, except that the component districts of
central high school districts levy and collect taxes
to meet the amounts requested by the central high school
districts.

Dependent Public School Systems (35)

    New York statutes provide for the following types of
dependent public school systems:

    Systems dependent on county governments (27):
      Community colleges

    Systems dependent on municipal governments (8):
      Community colleges
      City school districts in cities with a population
       of 125,000 or more (Buffalo, New York, Rochester,
       Syracuse, and Yonkers)
      City University of New York (community colleges)
      Fashion Institute of Technology

    Community colleges may be established and operated,
individually or jointly, by county, city, or school
district governments.  Community colleges are not counted
as separate governments, but are classified for census
purposes as dependent agencies of the sponsoring county,
municipal, or school district governments.  They are 
governed by boards of trustees including four members
appointed by the Governor, one elected by the students of
                                   NY - p.  4

the college, and five appointed by the sponsoring local
governments, except in the case of the Fashion Institute
of Technology and colleges operated by the City
University of New York (see below).  Financial support of
community colleges is provided by appropriations from
sponsoring governments.
    In January 1992, there were 28 community colleges
located outside the City of New York, one of which was
sponsored by the City of Jamestown, and 27 of which were
sponsored primarily by one or more county governments.
    The public school systems serving the cities of 
Buffalo, New York, Rochester, Syracuse, and Yonkers are
not counted as separate governments for census purposes,
but are classified as dependent agencies of the 
respective city governments.  The boards of these five
public school systems are elected in Buffalo, Rochester,
and Syracuse; appointed by the mayor in Yonkers; and
appointed by the mayor and the borough presidents in the
City of New York.  However, fiscal requirements of these
five public school systems are finally determined by the
city government.
    Community school districts in the City of New York
are each governed by an elected board.  These boards
manage the local schools, but are fiscally subordinate
to the city board of education.  They are not counted
as governments for census purposes.
    The City University of New York, which consists of
11 senior colleges and 7 community collees, is not
counted as a government.  Senior colleges operated by
City University of New York are classified as State
institutions for census purposes; title to property
used by the senior colleges vests in the State, and
senior college budgets are subject to State approval.
However, community colleges operated by City University
of New York are classified as dependent agencies of the
City of New York for census purposes.  Community college
budgets are subject to city approval.  City University
of New York is governed by a 17-member board of trustees
consisting of 10 members appointed by the Governor, 5
members appointed by the mayor of the City of New York,
and the chairs of the student and faculty senates, ex
officio.
    The Fashion Institute of Technology is operated by
the public school system of the City of New York.  It is
not counted as a separate government for census purposes,
but is classified as a dependent agency of the City of
New York.

Other Educational Activities

    Boards of cooperative educational services provide
specialized educational services.  They are selected by
board members of the participating school districts.
Fiscal needs of boards of cooperative educational 
services are provided by each participating district;
                                   NY - p.  5

the amount to be provided by each participating district
is determined according to assessed valuation or average
daily attendance.  These boards are classified as joint
educational service agencies of the participating school
districts, and are not counted as separate governments.
In January 1992, 41 boards of cooperative educational
services were reported in operation.
    Vocational education and extension boards,
established to provide instruction in agriculture, home
economics, and other special subjects, are appointed by
the county governing body.  Their fiscal requirements
are met by county appropriations.  Such boards are not
counted as governments, but are classified for census
purposes as activities of county governments.
    School supervisory districts are areas outside of
cities and certain villages, into which the State is
divided for supervision of local educational activities.
These districts have no revenue-raising powers, and rely
for support on the State and on county and town 
governments in the component school districts.  They are
not counted as governments.
    School hygiene districts, to promote the physical
welfare of pupils and to promote health education, are
financed by the county governing bodies.  They are not
counted as governments but are classified, for census
purposes, as adjuncts of the county government.

SPECIAL DISTRICT GOVERNMENTS (980)

    New York statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Albany Port District

    The Albany Port District was created by a special
act to develop port facilities in the Albany area.  The
district governing body, a commission appointed by the
Governor, consists of four members appointed by the mayor
of Albany and one member by the mayor of Rensselaer.  The
commission may issue general obligation bonds and
determine tax levies and assessments that are collected
by the participating cities.

Consolidated Health Districts

    These districts are established by the State
commissioner of health, on request of the governing
bodies of two or more cities, towns, or villages, to
provide public health services.  A board of health,
consisting of the supervisors of each municipality
included in the district, governs each district.  If
the membership of the board exceeds seven, these
officials select a three-member board.  The districts
determine the amount of taxes to be levied for their use.
    These districts are to be distinguished from county
and local health districts that are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.
                                   NY - p.  6

Development Authority of the North Country

    This authority was established by 1985 legislation
to develop, finance, acquire, construct, operate, and
maintain water, sewer, and solid waste disposal 
facilities in Jefferson, Lewis, and St. Lawrence
Counties.  A board of 13 members, 2 appointed by the
governing bodies of each member county, 2 by the city
of Watertown, and 5 by the Governor, governs the 
authority.  The authority may fix rates, rents, fees,
and charges, and may issue revenue bonds.

Fire Districts

    Two types of fire districts, both of which provide
fire protection in the areas they serve, are counted as
separate governments:

    Joint Fire Districts--These districts may be created
     by concurrent action of the town board of a second
     class town and the trustees of a third or fourth
     class village, on petition of landowners and after
     hearing.  The governing board of commissioners is
     appointed jointly by the town and village boards.
     Such districts may determine the amount of taxes to
     be levied for their needs and may issue general
     obligation bonds.

    Town Fire Districts (outside the area of incorporated
     villages)--These districts may be created by the
     town board on petition of taxpayers or on its own
     motion and with permission of the State comptroller.
     They are governed by elected fire commissioners.
     The district commissioners determine the district
     fiscal requirements and may issue general obligation
     bonds.

    These two types of fire districts are distinguished
from town fire-alarm and fire-protection districts,
which are not counted as governments.  See "Subordinate
Agencies and Areas," below.

Lake Champlain Bridge Commission

    This commission was abolished in 1987.

Library Districts (Special Acts)

    Two library districts established by special act are
counted as special district governments--the Crawford
Library District in Sullivan County, and the Troy Public
Library District.  An elected board of trustees governs
each of these two districts.  These districts may levy
ad valorem taxes.  The municipal governments served may
issue bonds on their behalf.  The Troy Public Library
District was not reported in operation as of January
1992.
                                   NY - p.  7

Long Island Power Authority

    This authority was created by a 1986 act of the
legislature to acquire, maintain, and operate gas and
electric utilities in Nassau and Suffolk Counties.
Effective January 1, 1992, the authority is governed
by a board of 22 elected trustees.  The authority may
fix rates and charges, and may issue revenue bonds.

Multi-Town Solid Waste Management Authorities

    The following authorities of this type have been
created by special acts:

    Eastern Rensselaer County Solid Waste Management
     Authority
    Montgomery, Otsego, and Schoharie Solid Waste
     Management Authority
    Babylon, Huntington, and Islip Solid Waste Management
     Authority (in Suffolk County)
    Oneida-Herkimer Solid Waste Management Authority
    Western Finger Lakes Solid Waste Management Authority

    Similar provisions apply to each of these
authorities.  Their board members consist of 
representatives of the counties or municipalities
served.  These authorities may collect fees and charges
and may issue revenue bonds.

Niagara Falls Bridge Commission

    This commission was created by an act of Congress as
an instrumentality of international commerce, to build,
operate, and maintain toll bridges across the Niagara
River.  The commission consists of 4 members appointed
by the Governor of New York and 4 appointed by
Canadian authorities.  The commission may fix rates and
tolls and may issue revenue bonds.

Port Authority of New York and New Jersey

    This authority was created by an interstate compact
between New York and New Jersey, and may construct, own,
and operate terminal and transportation facilities in
the New York City area, including airports, bus and truck
terminals, economic development projects, marine 
terminals, interstate rail transit, interstate bridges
and tunnels, and the World Trade Center.  The authority
also leases equipment to bus and rail transit and 
commuter rail systems in the area it serves and finances
improvements to rail freight facilities.  A board of
commissioners appointed by the Governors of the two
States governs the authority.  The authority may issue
revenue bonds, fix tolls and charges, and accept 
financial aid from both States and from the Federal
Government.
    The Fund for Regional Development is classified as
a dependent agency of the Port Authority of New York
and New Jersey.
                                   NY - p.  8

    The Port Authority Trans-Hudson Corporation, formed
to operate the interstate rail transit facilities, is
not counted as a separate government.  It is classified
for census purposes as a dependent activity of the Port
Authority of New York and New Jersey.

Regional Market Authorities

    Regional market authorities to provide facilities for
marketing of agricultural produce, are authorized by
special acts of the legislature but with substantially
uniform provisions for each authority.  Each authority
board consists of the State commissioner of agriculture
and markets, or a representative, plus appointees of the
county boards of supervisors.  The authority may issue
revenue bonds and fix and collect rents, fees, and other
charges.

Water Authorities in Nassau County (Special Acts)

    Two water authorities in Nassau County that have
been created by special acts are counted as governments
for census purposes--the Water Authority of Great Neck
North and the Water Authority of Western Nassau County.
Similar provisions apply to both authorities.  Each is
governed by a board of directors representing the
municipalities served.  The authorities may fix rates
and charges, and may issue revenue bonds.

Waterfront Commission of New York Harbor

    This interstate commission was established by New
York and New Jersey to reduce criminal and corrupt
practices in the handling of waterborne freight within
the port of New York.  The commission consists of two
members, one chosen by the Governor of each State with
the consent of the senate.  The commission may impose a
tax not to exceed 2 percent on the gross payroll payments
made by employers of persons registered under this 
compact--pier superintendents and hiring agents, 
stevedores, longshoremen, and port watchmen.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in New York that have certain characteristics of 
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by
property taxation, while more widely used by county
governments in most States, is an important adjunct of
                                   NY - p.  9
town governments in New York (see "Municipal 
Governments," above).  In the listing below of authorized
county and town related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of the
county or town with which it is associated, and for
which a tax may be levied against the assessed value
of property in the area served.

    Battery Park City Authority (State).  This authority
was created by special act to promote development of
an area on the lower west side of Manhattan.  A three-
member board appointed by the Governor governs the
authority.  The authority may collect rents and charges,
accept grants and contributions, and issue revenue bonds.

    Buffalo and Fort Erie Public Bridge Authority
(State).  This authority, created by special act to
operate the Peace Bridge, consists of a board of 10
5 from New York and 5 from Canada.  The New York members
are the attorney general, the commissioner of
transportation, and the chairperson of the Niagara
Frontier Transportation Authority, in an ex officio
capacity, plus two members appointed by the Governor with
the consent of the senate.  The authority may collect
tolls and may issue revenue bonds.

    Buffalo Sewer Authority (municipal).  This authority
was created by special act to build, operate, and maintain
the Buffalo sewer system.  The authority board consists
of five members appointed by the mayor of Buffalo with
the consent of the council.  The authority may collect
rates and fees for its services, and may issue revenue
bonds.

    Dormitory Authority of the State of New York (State).
This authority was established to finance and construct
buildings for schools, hospitals, cultural centers, and
other institutions.  The authority board consists of the
commissioner of education, the State comptroller or a
representative, the director of the budget, and four
members appointed by the Governor.  The authority may fix
and collect rents and charges, and issue revenue bonds.

    Housing authorities (municipal and town).  These
authorities are individually established by special acts,
but general law regulates their government and financing.
A board appointed by the mayor (in the case of a city or
village housing authority) or the town governing body (in
the case of a town housing authority) governs each
authority.  An authority may issue bonds and may collect
rentals, but administrative costs are met by city, town,
or village appropriations.

    Industrial development agencies and authorities
(county, municipal, or town).  These authorities are
established by special acts, but with substantially
uniform provisions for each.  Industrial development
agencies or authorities are created to finance
industrial, pollution control, or winter recreation
facilities.  Members of the agency board are appointed                                   NY - p. 10

by the county, city, town, or village governing body.
Industrial development agencies or authorities may fix
rentals, fees, and charges, and may issue revenue bonds.

    Metropolitan Transportation Authority (State).  This
authority, established by special act to coordinate bus
and rail transit and commuter rail service in the 
vicinity of the City of New York, includes the City of
New York and the counties of Dutchess, Nassau, Orange,
Putnam, Rockland, Suffolk, and Westchester (this area is
also referred to as the "metropolitan commuter 
transportation district" in New York statutes).  The
chairperson and 13 members of the authority board are
appointed by the Governor with the consent of the senate,
with 4 of the appointees on recommendation of the mayor
of the City of New York, and 4 others selected from lists
submitted by chief executives of the counties.  The 
authority may fix fares, tolls, rentals, charges, and
other fees, and receive grants and contributions.  The
authority may issue revenue bonds, receive the proceeds
of State general obligation bonds for mass transportation
purposes, and receive surplus funds from the Triborough
Bridge and Tunnel Authority.  In addition, the authority
may finance facilities to be leased to New York City
Transit Authority.
    The following entities are classified as subsidiaries
of the Metropolitan Transportation Authority, and are not
counted as separate governments:

    Long Island Rail Road
    Metro-North Commuter Rail Company
    Metropolitan Suburban Bus Authority
    Staten Island Rapid Transit Operating Authority

    In addition, the Metropolitan Transportation 
Authority board adminsters the New York City Transit
Authority and the Triborough Bridge and Tunnel Authority,
both of which are classified as dependent agencies of the
City of New York for census purposes, and are not counted
as governments.

    Municipal Assistance Corporation for the City of New
York (State).  This corporation was established under
special act to assist the City of New York in financing
essential services.  A board of nine directors appointed
by the Governor, four of whom shall be recommended by the
mayor of the City of New York, governs the corporation. 
Activities of the corporation are financed from proceeds
of the State stock-transfer tax and city sales and use
taxes.  In addition, the corporation may issue bonds that
are secured by proceeds of the state stock-transfer tax
and city sales and use taxes.

    Nassau County Bridge Authority (county).  This 
authority was created by special act to build, operate,
and maintain the Atlantic Beach Bridge.  A five-member
board appointed by the county executive, with the
approval of the county board of supervisors, governs the
authority.  The authority may collect tolls, charges, and
fees, and may issue revenue bonds.                                   NY - p. 11

    New York City Educational Construction Fund
(municipal).  This fund was created by an act of the
legislature to finance the construction of school 
buildings within the City of New York.  A board of three
trustees governs the fund, with one appointed by the
mayor, plus the chancellor of the city school district
and the president of the city board of education, who
serve in an ex officio capacity.  The fund may fix
rentals, fees, and charges, and may issue revenue bonds.

    New York City Housing Development Corporation
(municipal).  This agency was formed to stimulate 
development and restoration of housing in the City of
New York by providing low-interest loans.  Its governing
board consists of the commissioner of housing 
preservation and development, the commissioner of 
finance, the director of management and budget, two
members appointed by the Governor, and two appointed by
the mayor.  The corporation issues revenue bonds to
finance its mortgage loans.  Housing New York Corporation
is classified as a subsidiary of the New York City
Housing Development Corporation, and is not counted as a
separate government.

    New York City Municipal Water Finance Authority
(municipal).  This authority to finance water supply and
sewage disposal facilities in the City of New York was
created by act of the legislature.  The authority board
of directors consists of seven members, two of whom are 
appointed by the mayor and one by the Governor, plus the
following officials ex officio:  city commissioner of
environmental protection, city director of management and
budget,  city commissioner of finance, and State
commissioner of environmental conservation.  The 
authority receives the proceeds of charges imposed by the
New York City Water Board, and may issue revenue bonds
upon approval of the city comptroller.

    New York City Transit Authority (municipal).  This
authority, created by special act, operates local bus
and rail transit within the City of New York.  It is
administered by the board of the Metropolitan
Transportation Authority (see above).  The authority may
fix and collect fares, receive grants and contributions,
issue revenue bonds and equipment trust certificates,
make agreements with the New York City Transit 
Construction Fund, and receive surplus funds from the
Triborough Bridge and Tunnel Authority.  Capital costs
are financed through city and State bond issues.  The
authority may also lease facilities from the Metropolitan
Transportation Authority.  Title to transit properties
operated by the authority is vested in the City of New
York.  The Manhattan and Bronx Surface Transit Operating
Authority is classified as a subsidiary corporation of
the New York City Transit Authority, and is not counted
as a separate government.
                                   NY - p. 12

    New York City Water Board (municipal).  This board to
operate water and sewer facilities in the City of New
York was created by act of the legislature.  The board
consists of seven directors appointed by the mayor.  The
board imposes rates, fees, rents, and charges sufficient
to pay debt service on bonds issued by the New York City
Municipal Water Finance Authority.

    New York Job Development Authority (State).  This
authority was established by special act to create and
improve job opportunities.  The authority board consists
of the commissioner of commerce, the industrial 
commissioner, and the superintendent of banks serving ex
officio, plus six members appointed by the Governor with
the consent of the senate.  The authority may receive
State appropriations and proceeds from its investments,
and may issue revenue bonds.

    New York State Bridge Authority (State).  This 
authority was established by special act to build, 
operate, and maintain toll bridges across the Hudson
River.  The authority board consists of five members
appointed by the Governor with the consent of the
senate.  The authority may collect tolls and issue
revenue bonds.

    New York State Energy Research and Development
Authority (State).  This authority was created to develop
new energy technologies, including technologies for
energy conservation.  The authority board consists of
the commissioner of the State energy office, the
commissioner of environmental conservation, the
chairperson of the public service commission, the
chairperson of the Power Authority of the State of New
York, and nine members appointed by the Governor with the
consent of the senate.  The authority may fix and collect
fees, rentals, and charges for the use of property or
facilities, accept gifts, grants, and loans, and issue
revenue bonds.

    New York State Environmental Facilities Corporation
(State).  This corporation was created by act of the
legislature to finance sewerage systems, solid waste
disposal facilities, air pollution control facilities,
water management facilities, and storm sewers.  A board
of seven directors governs the corporation, including
four appointed by the Governor, the commissioner of 
environmental conservation, the commissioner of health,
and the secretary of state.  The corporation may make
loans, fix and collect fees, rentals, and charges, and
issue revenue bonds.

    New York State Housing Finance Agency (State).  This
agency makes mortgage loans for housing and medical
facilities.  The agency board consists of the 
commissioner of housing and community renewal, the
                                   NY - p. 13

director of the budget, the commissioner of taxation and
finance, and four members appointed by the Governor with
the consent of the senate.  The agency may accept gifts, 
grants, or loans, collect fees and charges, and issue
revenue bonds.  The Housing Trust Fund Corporation and
the Affordable Housing Corporation are subsidiaries of
the New York State Housing Finance Agency, and are not
counted as separate governments.

    New York State Medical Care Facilities Finance Agency
(State).  This agency was created to make mortgage loans
to non-profit hospitals, nursing homes, and medical
corporations.  The agency board consists of the
commissioner of taxation and finance, the commissioner
of health, the director of the budget, the chairperson of
the New York State Housing Finance Agency, and three
members appointed by the Governor with the consent of the
senate.  The agency may collect fees and charges and may
issue revenue bonds.

    New York State Project Finance Agency (State).  This
agency was created by special act to assist the New York
State Urban Development Corporation in the financing of
its operations.  The agency board consists of the
commissioner of taxation and finance, the commissioner
of housing and community renewal, the director of the
budget, the chairperson of the New York State Housing
Finance Agency, and three members appointed by the
Governor with the consent of the senate.  The agency may
receive proceeds from State appropriations and from fees
charged in connection with its mortgage loans.  The
agency may issue revenue bonds.

    New York State Thruway Authority (State).  This
authority was established by special act to build, 
operate, and maintain the Thomas E. Dewey Thruway.
A three-member board appointed by the Governor with the
consent of the senate governs the authority.  The
authority may collect tolls, fees, rentals, and charges.
Bond issues of the authority, up to a maximum of $500
million, are guaranteed by the State.

    New York State Urban Development Corporation (State).
This public corporation was formed to finance industrial,
commercial, and residential projects in blighted or slum
areas.  Its governing body consists of the superintendent
of banks, the superintendent of insurance, and seven
directors appointed by the Governor with the consent of
the senate.  The corporation may collect rents and 
charges, and may issue revenue bonds.  A number of
subsidiaries of the New York State Urban Development
Corporation have been created, including the American
Exchange Facility Development Corporation, the New York
Convention Center Development Corporation, the New York
State Urban Development and Research Corporation, and the
Urban Development Guarantee Fund.  These subsidiaries
are not counted as separate governments.
                                   NY - p. 14

    Power Authority of the State of New York (State).
This authority was created by special act to build, 
operate, and maintain hydroelectric projects.  The 
authority board consists of five members appointed by the
Governor with the consent of the senate.  The authority
may issue revenue bonds and may collect rates and charges
for services.

    Soil and water conservation districts (county).
These  districts are created by resolution of the county 
governing body to provide soil and water conservation
services.  A board of directors governs each district; it
consists of five directors appointed by the county
governing body, including two directors who are members
of the county governing body, except in Nassau County,
which has a seven-member board of directors appointed by
the county executive with the consent of the county
governing body, and Westchester County, which has a 
five-member board of directors appointed by the county
executive.  The districts may require contributions from
benefited landowners.

    State of New York Mortgage Agency (State).  This
agency purchases mortgage loans from banks and makes
loans to students.  Its governing body consists of the
superintendent of banks, the State comptroller or
designee, the director of the budget, the commissioner
of housing and community renewal, one member appointed by
the president pro tempore of the senate, one member
appointed by the speaker of the assembly, and three
members appointed by the Governor with the consent of the
senate.  The agency may fix premiums or fees in 
connection with its loans or purchases, and may issue
revenue bonds.

    Thousand Islands Bridge Authority (county).  This
authority was established by special act to build,
operate, and maintain the Thousand Islands Bridge, plus
convention, cultural, and sports facilities in
Jefferson County.  A board appointed by the chairperson
of the county board of supervisors of Jefferson County,
with the consent of that board, governs the authority.
The authority may issue revenue bonds and collect rates
and tolls.

    Triborough Bridge and Tunnel Authority (municipal).
This authority was created by special act to build,
operate, and maintain toll bridges, tunnels, and parking
facilities within the City of New York and the New York
Coliseum.  It is administered by the board of the
Metropolitan Transportation Authority (see above).  The
authority may issue revenue bonds and collect rates,
tolls, and rentals.  Title to all projects is vested in
the City of New York.  The authority is required to
transfer its surplus funds to the Metropolitan 
Transportation Authority or the New York City Transit
Authority.
                                   NY - p. 15

    Trust for Cultural Resources of the City of New York
(municipal).  This trust was created by 1976 legislation
to finance facilities for cultural institutions in the
City of New York.  A board of seven trustees governs the
trust, with five appointed by the mayor, plus the deputy
mayor for finance and economic development and the
chairperson of the New York City Industrial Development
Agency, who serve in an ex officio capacity.  The trust
may receive tax equivalency payments from combined-use
facilities, and may issue revenue bonds.

    United Nations Development District and Corporation
(municipal).  This corporation was created by act of the
legislature to finance facilities for the United Nations
headquarters.  A board of directors, consisting of the
chairperson of the New York City Planning Commission,
the New York City Housing and Development Administrator,
plus eight members appointed by the Governor and five members
appointed by the mayor of the City of New York, governs
the corporation.  The corporation may receive revenue
from lease or sale or properties and from city and State
contributions, and may issue revenue bonds.  Projects of
the corporation must be approved by the City of New York.

    Urban renewal or community development authorities
(municipal and town).  These agencies are individually
established by special acts, but a general law regulates
their government and financing.  The governing body may
be provided for by the special acts or by general law and
may comprise appointed or ex officio officials, or
combinations of both.  The authority may receive
appropriations from the sponsoring governments, rentals,
and other income from projects, and may issue revenue
bonds.

    Other examples include:

State
    Adirondack Park Agency
    Affordable Housing Corporation
    Capital District Transportation Authority (owns
     Albany area transit system)
    Central New York Regional Transportation Authority
     (owns Syracuse area transit system)
    City University of New York Research Foundation
    Drainage improvement Districts
    Forest fire districts
    Fruiting currant districts
    Homeless Housing and Assistance Corporation
    Housing Trust Fund Corporation
    Industrial Exhibit Authority
    Joint river regulating, river improvement, and
     drainage improvement districts
                                   NY - p. 16


    Lake George Park Commission
    Natural Heritage Trust
    Nelson Rockefeller Empire State Plaza Performing
     Arts Center Corporation
    New York City University Construction Fund
    New York Convention Center Operating Corporation
    New York Local Government Assistance Corporation
    New York State Facilities Development Corporation
    New York State Higher Education Services Corporation
    New York State Institute on Superconductivity
    New York State Municipal Bond Bank Agency
    New York State Olympic Regional Development Authority
    New York State Racing and Wagering Board
    New York State Sports Authority
    Niagara Frontier Transportation Authority (including
     Niagara Frontier Port Authority) (airport, port,
     and transit facilities in the Buffalo area)
    Ogdensburg Bridge and Port Authority
    Palisades Interstate Park Commission
    River improvement districts
    River regulating districts
    Rochester-Genessee Regional Transportation Authority
     (owns Rochester area transit system)
    Roosevelt Island Operating Corporation
    St. Lawrence-Eastern Ontario Commission
    State park commissions
    State Science and Technology Foundation
    State University Construction Fund

County
    Agriculture districts
    Broome County Sports Center Authority
    County drug control authorities
   *County health districts
    County hurricane protection, flood and shoreline
     erosion control districts
    County mosquito control commissions
    County park commissions
    County small watershed protection districts
    County solid waste or resource recovery authorities
     (special acts)
    County tuberculosis hospitals
    County water authorities (special acts)
    County water, sewer, waste water disposal, drainage,
     and refuse districts
    Forest regions
   *Local health districts
    Local water and sewer authorities (county)
    Long Island Job Development Authority
    Monroe County Airport Authority
                                   NY - p. 17


    Nassau County Police District
    Public welfare districts
    Regional off-track betting corporations
    Rensselaer County Water and Sewer Authority
    Suffolk County Police District

Municipal
    Albany Municipal Water Finance Authority
    Albany Water Board
    Brooklyn Navy Yard Development Corporation
    Buffalo Municipal Water Finance Authority
    Buffalo Water Board
    Business improvement districts
    Center Authority of Glens Falls
    City drug control authorities
    Community planning districts in the City of New York
    Economic Development Corporation of New York City
    Elmira Water Board
    Financial Services Corporation of New York City
    Greater Utica Area Water Purification Finance
     Authority
    Green Island Power Authority
    Joint garbage and refuse districts
    Joint water districts
    Joint water works systems
    Local water and sewer authorities in cities,
     towns, or villages
    New York City Health and Hospitals Corporation
    New York City Off-Track Betting Corporation
    New York City Public Development Corporation
    New York City Rehabilitation Mortgage Insurance
     Corporation
    New York City School Construction Authority
    New York City Transit Construction Fund
    Parking authorities
    Peekskill Civic Center Authority
    Port of Oswego Authority
    Public library districts
    Public welfare districts
    Rome City Historic Development Authority
    Salamanca Hospital District Authority
    Salamanca Indian Lease Authority
                                                       NY - p. 18

    Saratoga Springs Center Authority
    Schenectady special assessment districts
    Syracuse Special Assessment District
    Utica Transit Authority

Town
    Adirondack Regional Hospital District
    Brookhaven Town Solid Waste Management Authority
    Clifton Park Town Water Authority
    Islip Resource Recovery Authority
    Joint garbage and refuse districts
    Joint water districts
    Local water and sewer authorities (town)
    North Hempstead Solid Waste Management Authority
    Parking authorities
   *Public improvement districts and special improvement
     districts (for beach erosion, drainage, lighting,
     parks, parking, docks, garbage removal, sewers,
     sidewalks, snow removal, street improvement, and
     water supply)
    Public library districts
    Public welfare districts
   *Town fire-alarm and town fire-protection districts


Private Associations

    The American Museum of Natural History Planetarium
Authority is governed by the trustees of the American
Museum of Natural History, a private organization.  This
authority is therefore treated as a subsidiary of a
private organization, and is not counted as a government.
    Drainage section associations are not counted as
governments for census purposes.  They are operated as
private associations.
    Private housing finance corporations have been 
established in some New York localities.  These are
treated as private entities, and are not counted as
governments.

    New York laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   NC - p.  1
               NORTH CAROLINA

    North Carolina ranks 29th. among the States in number
of local governments, with 937 as of January 1992.

COUNTY GOVERNMENTS (100)

    There are no areas in North Carolina lacking county
government.  The county governing body is called the
board of county commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (516)

Municipal Governments (516)

    Municipal governments in North Carolina are the
cities, towns, and incorporated villages, among which
there appear to be no significant differences in legal
powers or status that would affect their classification
for status purposes.

Township Governments (0)

    North Carolina has no township governments.  Each
county is divided into geographic areas called townships,
but these no longer serve any purposes except, in some
counties, as a "district" for the election of county
commissioners.

PUBLIC SCHOOL SYSTEMS (191)

School District Governments (0)

    North Carolina has no independent school district
governments.

Dependent Public School Systems (191)

    North Carolina statutes authorize the following types
of dependent public school systems:

    Systems dependent on county governments (191):
      County and city school administrative units
      Community colleges and technical colleges

    School administrative units in North Carolina are
not counted in census statistics as independent local
governments, but are classified as dependent agencies
of the county governments.  This classification applies
to the 33 "city" administrative units that administer
schools in and near various municipalities as well as
to the 100 county administrative units that are
directly concerned with other schools.
    Budgets for all administrative units are submitted to
the county board of commissioners with a request for an
appropriation to the unit from the county and, in some
cases, a request for the levy of a supplemental property
tax on behalf of the unit.  After the county has made its
appropriation, the administrative unit adopts and
administers its own budget.
                                   NC - p.  2

    The county administrative units have elected boards
of education.  Most city administrative units also have
elected boards of education.  In a few city units,
however, the board is appointed by the city council or
the county board of education.
    School financing is provided mainly by State
appropriations.  Countywide taxes are a second source of
revenue; county funds for current operating purposes are
divided between the city and county administrative units
in a particular county on the basis of school population.
These resources may be supplemented by an additional tax
levy for any administrative unit upon voter approval.
    North Carolina statutes also provide for the 
establishment of community colleges and technical
colleges, which may serve one or more counties.  A board
of trustees, consisting of four trustees appointed by the
boards of education of all county and city administrative
units served, four trustees appointed by the county
commissioners of all counties served, four trustees
appointed by the Governor, and the president of the
student body ex officio, governs each institution.
These institutions are financed primarily through State
appropriations; taxes levied by each county served are a
second source of revenue.  In January 1992, 58 community
colleges and technical colleges were reported in
operation.  They are classified as dependent agencies of
the county government(s) they serve in census statistics
on governments, and are not counted as separate
governments.

Other Educational Activities

    Education "districts" are State areas for 
administration of education activities, and are not
counted, for census purposes, as separate governments.

SPECIAL DISTRICT GOVERNMENTS (321)

    North Carolina statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Airport Authorities and Commissions (special acts)

    A number of airport authorities and commissions,
established jointly by two or more local governments to
operate airports, are counted for census purposes as
governments.  The boards of airport authorities and
commissions are appointed by the participating 
governments.
    Airport authorities and commissions may fix rates
and charges in most cases.  In addition, most may issue
revenue bonds.  The Henderson-Oxford Airport Authority
receives revenue from an ad valorem tax levied by the
board of county commissioners with voter approval.
    Similar agencies serving a single county or city
are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.
                                   NC - p.  3

Black Mountain-Swannanoa Recreation District

    Authorized by a special act to provide and maintain
parks and recreational facilities, this district may be
activated on petition of landowners after referendum.
The district board of commissioners may consist of two
members appointed by the municipality and three or more
members appointed by the board of county commissioners.
The district may levy taxes and issue bonds upon voter
approval.  This district was not reported in operation
as of January 1992.

Catawba Valley Natural Gas Authority

    This authority is authorized by a special act to
provide and maintain a gas utility.  A board of nine
members, one chosen by each of the governing bodies of
the participating municipalities, may administer the
authority.  The authority may accept contributions and
advances from the municipalities, collect charges, and
issue revenue bonds.  This authority was not reported
in operation as of January 1992.

Drainage Districts

    A general law provides for the creation of drainage
districts by the clerk of the superior court on petition
of landowners.  These districts provide for drainage and
reclamation of agricultural lands.  A board of
commissioners appointed by the clerk of the superior
court after election by landowners governs the district.
The district may levy benefit assessments and issue 
bonds.

Henderson Township Recreation District

    This district may be created to provide and maintain
parks and recreational facilities upon petition to the
board of county commissioners by resident freeholders
and after referendum.  The district governing body 
consists of members appointed by each city or town within
the district and by the board of county commissioners.
The board of county commissioners may levy an ad valorem
tax upon the advice of the district board and after voter
approval.  This district was not reported in operation
as of January 1992.

Hospital Authorities--1943 Law

    Hospital authorities may be created to provide and
operate hospitals in any municipality or county by
resolution of the muncipal council or the board of county
commissioners.  A board of commissioners appointed by the
mayor or the chairperson of the board of county
commissioners, as appropriate, governs each authority.
The authorities may issue revenue bonds, fix and collect
rates and fees, and accept grants and city and county
appropriations.
                                   NC - p.  4

Housing Authorities

    North Carolina statutes authorize four types of
housing authorities--city, county, regional, and
consolidated housing authorities.  An individual county
or a municipality of 500 inhabitants or more may 
establish a housing authority through resolution of its
governing body on petition of residents; two or more
contiguous counties having an aggregate population of
more than 60,000 may establish a regional housing
authority; and two or more municipalities having an
aggregate population of more than 500 may establish a
consolidated housing authority.  Housing authority
commissioners are appointed by the mayors or the county
governing bodies, as appropriate. They may issue bonds,
establish and collect charges for use of facilities,
and accept grants and contributions.  Municipal housing
authorities may undertake redevelopment activities.
Some housing authorities are named "public housing
agencies."  A municipality may also assume the powers of
a housing authority.
    For the State Indian Housing Authority, see
"Subordinate Agencies and Areas," below.

Industrial and Pollution Control Facilities Financing
Authorities

    An authority of this type may be created by a
resolution of two or more counties, after approval by
the secretary of state, to develop and lease industrial
and pollution control facilities.  A board of 
commissioners, one appointed by each participating
county, governs each authority.  The authorities may
issue revenue bonds, fix and collect revenues from each
project, and receive grants.
    Industrial and pollution control facilities financing
authorities serving a single county are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

Joint Municipal Assistance Agencies

    These agencies are created by resolution of two or
more municipalities to provide for distribution of 
electric power.  A board of commissioners, consisting of
one member appointed by each participating government,
governs each agency.  The agencies may establish dues
and charges, and receive municipal appropriations.

Metropolitan Sewerage Districts

    These districts are created to provide and operate
sewer systems by resolution of the county board of
commissioners and the North Carolina Environmental
Management Commission on petition of two or more 
political subdivisions to the county board of
commissioners and after a hearing.  If the district
includes unincorporated areas, landowners also petition.
                                   NC - p.  5

The district board consists of three members appointed by
the board of county commissioners and one member
appointed by each participating government.  Additional
members are authorized under prescribed conditions.
Metropolitan sewerage districts may issue bonds, fix and
collect service charges, and levy ad valorem taxes.
    Metropolitan sewerage districts wholly within one
city may be taken over by that city, and are not counted
as separate governments.  See "Subordinate Agencies and
Areas," below.

Metropolitan Water Districts

    These districts, which provide water and sewerage
systems, may be created by resolution of the State
commission for health services on petition of any one
or more political subdivisions and the voters in
unincorporated area to the board of county commissioners.
A public hearing is required.  The district board 
consists of members appointed by the board of county
commissioners and the governing bodies of the political
subdivisions in the district or, if boundaries are
coextensive with the corporate limits of two or more
municipalities, two members appointed by the governing
body of each municipality plus one member selected by the
other appointees.  The districts may levy ad valorem
taxes, fix and collect fees and charges, accept grants,
issue revenue bonds, and, upon voter approval, issue
general obligation bonds.

Mosquito Control Districts

    Mosquito control districts may be created on petition
of landowners and after hearing and referendum.  If a
proposed district is located in a single county, the
petition is addressed to the board of county 
commissioners; if located in two or more counties, the
petition is addressed to the State department of human
resources.  The district board of commissioners consists
of one member appointed by the secretary of human
resources and one member by the director of the wildlife
resources commission, plus members appointed by the board
of county commissioners of the participating counties.
The district may levy ad valorem taxes and issue bonds
upon voter approval.

Municipal Electric Power Agencies

    A municipal electric power agency may be created by
resolution or ordinance of two or more municipalities
to develop or finance electric power projects.  An
application for approval is filed with the secretary of
state.  The governing board of commissioners consists of
one commissioner and an alternate appointed by each
participating municipality.  Agencies may acquire 
projects or property by lease or purchase, issue revenue
bonds, accept grants, fix charges, and sell electric
power or energy.
                                   NC - p.  6

Neuse River Watershed Authority

    This authority was established by a special act to
provide flood control, water supply, sewerage, and
erosion control within an eight-county area.  Its 
governing body consists of two members from each county
in the area, appointed by the county boards of 
commissioners, and such number of nonvoting members as
the authority may recommend, appointed by the Governor.
The authority may make agreements for payment of the
costs of its projects.  In addition, the authority may
rent, lease, or sell its property and may accept gifts
or grants.  This authority was not reported in operation
as of January 1992.

Public Transportation Authorities

    Authorities to provide public transportation in
multi-county areas are created by resolution of three or
more counties after public hearing.  A board of trustees
consisting of representatives appointed by participating
governments governs each authority.  The authorities may
set rates, fees, and charges, receive State and local
contributions, and issue revenue bonds.
    Authorities of this type that serve only one county
or city are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.

Regional Solid Waste Management Authorities

    Authorities to provide for solid waste management and
resource recovery are created by resolution of two or
more local governments.  A board of delegates, consisting
of one member appointed by each participating government,
governs each authority.  The authorities may fix fees
and charges, receive State and local contributions, and
issue revenue bonds.

Regional Sports Authorities

    Authorities to provide sports and recreational
facilities are established by resolution of two or more
local governments.  The composition of the authority
governing body is specified in the charter creating each
authority.  The authorities may fix fees and charges and
issue revenue bonds.
    Regional sports authorities that are governed by a
county or city governing body ex officio are not counted
as separate governments.  See "Subordinate Agencies and
Areas," below.
                                        NC - p.  7

Sanitary Districts

    Sanitary districts to provide water and sewerage
systems and fire and ambulance services are created by
the State commission for health services on petition of
resident landowners to the county commissioners and after
hearing.  An elected district board governs each 
district.  The district may issue bonds upon voter
approval, levy ad valorem taxes, and fix and collect
service charges.  
    Sanitary districts governed by the city governing
body ex officio are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Soil and Water Conservation Districts

    These districts are created by the State soil and
water conservation commission on local petition and after
referendum.  Each district governing body consists of
three elected members from each county and one or two
members appointed by the State soil and water
conservation commission.  The districts may require
contributions from landowners benefited by district
activities, and may accept grants.

Special Airport Districts

    Special airport districts may be created by two or
more local governmental units after a public hearing, for
the purpose of aiding in the construction and the 
financing of aeronautical facilities.  The governing 
board consists of two representatives appointed by each
participating government.  The districts may levy ad
valorem taxes and issue bonds.

Tar River Port Commission

    Authorizing legislation for this commission was
repealed by 1983 legislation.  This commission was
not reported in operation as of January 1992.

Watershed Improvement Districts

    Watershed improvement districts may be established
by the supervisors of a soil and water conservation
district to provide for soil and water conservation and
flood control, after landowner petition, hearing, and
referendum.  An elected board of trustees governs each
district.  The districts may accept gifts, levy benefit
assessments or ad valorem taxes, and issue bonds upon
voter approval.  In lieu of creating such districts, a
county government may undertake watershed activities
after authorization of a countywide tax by the voters.
    Watershed improvement districts may no longer be
established after January 1, 1972, but existing districts
may continue to operate under the above provisions.
                                   NC - p.  8

Water and Sewer Authorities

    Two or more governments may, by resolution, establish
an authority to provide water supply and sewerage.  The
authority governing body consists of members appointed by
the participating governments.  The authorities may
charge rates and fees for their facilities, may accept
gifts, levy benefit assessments, and issue revenue bonds.

WTVI Public Service Television Authority

    This authority was created under an intergovernmental
agreement.  Its governing body consists of appointed
representatives of Mecklenburg County and the Mecklenburg
County Board of Education.  The authority receives county
contributions, plus proceeds from fundraising drives.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
North Carolina that have certain characteristics of
governmental units, but that are classified in census
statistics as subordinate agencies of the State or local
governments, and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
    Among the subordinate agencies and areas listed 
below, some represent "special taxing areas" within the
territory of an established government. This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below
of authorized county-related agencies, a bullet (*)
appears for each entity of this kind--i.e., any that
may individually serve a portion rather than all of a
county and for which a tax may be levied against the
assessed value of property in the area served.

    North Carolina Housing Finance Agency (State).  The
North Carolina Housing Finance Agency was created by an
act of the general assembly for purposes of assisting
persons and families of lower income in the purchase and
rehabilitation of residential housing.  The governing
board of the agency consists of 13 members, including 4
appointed members of the general assembly, 2 residents
appointed by the president of the senate, 2 residents
appointed by the speaker of the house, 4 members 
appointed by the Governor, and 1 additional member
appointed by the initial 12 members.  The agency may
participate in Federally-assisted low income housing
lease programs, make or purchase mortgage loans, collect
related charges, and issue revenue bonds.
                                   NC - p.  9

    North Carolina Medical Care Commission (State).  The
North Carolina Medical Care Commission was created by
an act of the general assembly to provide for the
expansion and improvement of health and hospital
facilities through the financing and the construction of
such facilities.  The commission may also adopt rules and
regulations relating to construction and maintenance of
health care facilities and to the operation of nursing
homes.  The commission consists of 17 members nominated
in part by the various medical associations and appointed
by the Governor.  The commission may issue tax exempt
bonds, purchase or lease property, and fix and collect
fees and charges.

    North Carolina State Ports Authority (State).  This
authority was established by act of the general assembly
for the purposes of maintaining, developing, and 
operating harbors and seaports.  Its board consists of
six members appointed by the Governor, four members
appointed by the general assembly, and the secretary of
economic and community development, who serves ex
officio.  The authority may fix and collect fees, accept
State appropriations, accept funds from counties and
cities where ports are located, and issue revenue bonds.

    Urban redevelopment commissions (county and
municipal).  Each of these commissions, created by
municipal ordinance or county resolution, is governed by
a five-member board appointed by the mayor and municipal
governing body or the board of county commissioners.
The commission may collect income from projects, accept
grants from the Federal and State governments, issue
bonds, and receive municipal and county appropriations.
Municipalities and counties may levy taxes and sell bonds
to obtain funds for redevelopment purposes.  In addition,
joint city-county redevelopment commissions and regional
(multicounty) commissions are authorized.  Such
commissions are joint activities of participating
governments.

    Other examples include:

State
    North Carolina Air Cargo Airport Authority
    North Carolina Educational Facilities Finance 
     Authority
    North Carolina Energy Development Authority
    North Carolina Low-Level Radioactive Waste
     Management Authority
    North Carolina Ports Railway Commission
    North Carolina Rural Electrification Authority
    North Carolina Seafood Industrial Park Authority
    North Carolina Solid Waste Management Capital
     Project Finance Agency
    North Carolina State Indian Housing Authority
    North Carolina Technological Development Authority
    State Art Museum Building Commission
    State Education Assistance Authority
    State Marketing Authority
                                   NC - p. 10

County
    Area mental health, mental retardation, and substance
     abuse boards 
    Carteret County Harbor Authority
    County airport commissions and authorities
     (single-county)
    County research and production service districts
    County service districts
    County water and sewer districts
    Cumberland Memorial Auditorium
    District health departments
    District jail commissions
    Forsyth Park Authority
   *Glen Alpine Recreation District (Burke County)
    Graham County Development Authority
    Hospital authorities (county)--1983 law (listed in
     1987 Census of Governments as hospital boards)
    Hospital districts--1983 law
   *Hyde County Dike and Levee District
    Industrial and pollution control facilities
     financing authorities (single-county)
   *Kelly Dike District (Bladen County)
    Lake Wylie Marine Commission (joint county)
    New Bern Academy Historical Commission (Craven 
     County)
    Person-Caswell Lake Authority
    Public transportation authorities (single-county)
   *Recreation and Park Commission of Seventy-first
     Township (Cumberland County)
    Regional economic development corporations (county)
    Regional (joint) libraries
    Regional sports authorities with ex officio boards
     (county)
    Rural development authorities
   *Rural fire protection districts
    Tourism development authorities (county)
    Tryon Township Harmon Field Recreation Center

Municipal
    Auditorium-Coliseum Authority (Charlotte)
    Hospital authorities (municipal)--1983 law (listed in
     1987 Census of Governments as hospital boards)
    Metropolitan sewerage districts within one city
    Municipal airport commissions and authorities
     (single-city)
    Municipal service districts
    Parking authorities
    Pilot Mountain Civic and Recreation Center Authority
    Public transportation authorities (single-city)
    Regional economic development corporations
     (municipal)
    Regional sports authorities with ex officio boards
     (municipal)
    Sanitary districts governed by city governing body
    Tourism development authorities (municipal)
    Urban service districts
    Veterans' recreation authorities
                                   NC - p. 11

    North Carolina laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   ND - p.  1
               NORTH DAKOTA

    North Dakota ranks 12th. among the States in number
of local governments, with 2,764 as of January 1992.

COUNTY GOVERNMENTS (53)

    There are no areas in North Dakota lacking county
government.  The county governing body is called the
board of county commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1,714)

    The 1,714 subcounty general purpose governments in
North Dakota comprise the 364 municipal (city)
governments and the 1,350 township governments.

Municipal Governments (364)

    Legislation in 1967 designated all municipal
governments in North Dakota as cities.  There is no
minimum population requirement for incorporation as a
city under current law.  All cities exist outside the
area of any township.

Township Governments (1,350)

    Township governments exist in 48 of the 53 North
Dakota counties.  In the counties that have township
governments, these governments do not cover the entire
county area; cities and unorganized territory exist
outside the area of any township.  In addition, some
township governments in North Dakota have been dissolved
in recent years.  The governing body is an elected
township board.
    North Dakota statutes also provide for consolidated
township ("multitownship") governments that are governed
by a board of supervisors consisting of representatives
of the participating townships.

PUBLIC SCHOOL SYSTEMS (275)

School District Governments (275)

    All school districts in North Dakota are counted as
separate governments, and are designated by law as
"public school districts" except the Fargo School 
District, which was established by special act.  An
elected school board governs each school district.  It
may levy local school taxes and issue bonds.

Dependent Public School Systems (0)

    North Dakota has no dependent public school systems.

Other Educational Activities

    Multidistrict vocational education centers are
authorized under 1979 legislation.  They are governed by
boards consisting of representatives of the boards of
                                   ND - p.  2

participating school districts.  Each participating 
district is assessed its proportionate share of the costs
of the center.  These centers are classified as joint
educational service agencies of the sponsoring school
districts in census reporting, and are not counted as
separate governments.  As of January 1992, there were
seven multidistrict vocational education centers reported
in operation.
    Multidistrict special education programs may be
created to plan and coordinate special education and
related services.  The composition of the multi-district
special education board is determined by agreement
between school boards of the participating districts.
The board may receive contributions from participating
school districts, and State and Federal grants.  These
boards are classified as joint educational service 
agencies of the participating districts, and are not
counted as separate governments.  As of January 1992,
there were 31 multidistrict special education programs
reported in operation.

SPECIAL DISTRICT GOVERNMENTS (722)

    North Dakota statutes authorize the creation of a
variety of special districts and authorities that are
counted as governments.  These are discussed in detail
below.

Airport Authorities--Municipal and Regional

    These authorities may be established on resolution
of the municipal governing body or, in the case of a
regional authority, on resolution of each participating
governing body and after public hearing.  A board of five
commissioners appointed by the municipal governing body
governs each municipal airport authority.  A regional
airport board consists of five or more commissioners,
whose number and representation are provided for by a
joint resolution of the participating governments.  The
commissioners may issue revenue bonds, accept State and
Federal aid, fix fees and charges, and determine the 
amount of taxes to be levied by the municipalities 
comprising the authority.

County Nursing Home Authorities

    County nursing home authorities are established by
the county commissioners upon petition of voters, after
referendum.  A board of commissioners appointed by the
county commissioners governs each authority.  The
authority may fix charges, levy taxes, receive Federal
grants, and issue bonds.  No county nursing home
authorities were reported in operation as of January 
1992.

Garrison Diversion Conservancy District

    This district was established by special act.  An
elected board of directors comprised of one member from
                                   ND - p.  3

each county in the district governs the district.  The
district may levy ad valorem taxes, and accept grants
and appropriations.

Hospital Districts

    Hospital districts are established by the county
commissioners on petition of voters, after referendum.
An elected board of directors governs each district.
The district may levy taxes, receive grants, and issue
bonds.  No hospital districts were reported in operation
as of January 1992.

Housing Authorities

    Housing authorities may be established on resolution
of municipal or county governing bodies.  Housing
authority commissioners are appointed by the mayor (in
the case of a city housing authority) or the county board
of commissioners (in the case of a county housing 
authority).  Housing authorities may fix rates, fees, and
rents, and issue bonds.

Irrigation Districts

    North Dakota statutes authorize the following types
of irrigation districts:

    Irrigation districts.  These districts are created by
    the State engineer on petition of the voters and
    after referendum.  An elected board of directors
    governs each district.  The district may issue bonds,
    levy special benefit assessments, and collect water
    rentals. These districts should be distinguished from
    flood irrigation boards.

    Flood irrigation boards.  The county commissioners on
    their own initiative or on petition may create flood
    irrigation boards.  Board members are appointed by
    the county commissioners.  These boards may create
    flood irrigation projects and districts (on petition
    of freeholders), issue bonds, and levy benefit
    assessments.

Multitype Library Authorities

    These authorities to coordinate library services and
resources are established by resolution of the State
library planning committee.  The authority governing body
consists of one representative of each participating
library.  The authority may collect rates and charges for
its services.

Municipal Pipeline Authorities

    These authorities to provide pipelines for transport
of liquid commodities or gas are established by agreement
between two or more cities.  A board of directors
consisting of representatives of the participating cities
                                   ND - p.  4

governs each authority.  The authority may fix rents,
rates, and charges, and may issue revenue bonds.  No
municipal pipeline authorities were reported in operation
as of January 1992.

Municipal Power Agencies--1977 Law

    Agencies formed under this law are formed by
agreement between two or more cities to provide electric
power, upon voter approval.  The composition of the 
agency governing body, which includes representatives
of participating cities, is specified in the agreement
creating the agency.  The agency may fix rates and
charges for the sale of electric power, and may issue
revenue bonds upon voter approval.  No municipal power
agencies were reported in operation as of January 1992.

Park Districts

    Park districts are formed by resolution of the
municipal governing body.  An elected board of 
commissioners governs each district.  The district may
issue bonds with the approval of the voters, and may
levy taxes and special benefit assessments.
    In addition, a 1957 law authorizes two or more
contiguous or adjacent counties to form a joint county
park district on resolution of the county board of
commissioners of each county involved.  A board of joint
park commissioners, composed of two members from each
county, one a member of the county board of commissioners
and one selected by each county board of commissioners,
governs each district.  The joint park board selects one
additional member at large.  The joint park board may
accept gifts and grants, and may levy ad valorem taxes
after voter approval.

Recreation Service Districts

    Recreation service districts to provide garbage
removal, police protection, road construction and
maintenance, sewers, and water supply to recreational
areas, are established by the county commissioners upon
petition of voters, after referendum.  An elected board
of commisioners governs each district.  The district
may levy benefit assessments and ad valorem taxes after
voter approval.

Regional Railroad Authorities

    These authorities to acquire, operate, and maintain
railroad facilities are established by agreement between
two or more counties or cities after public hearing.  A
board of five or more commissioners governs each
authority; the number of commissioners appointed by each
member government is specified in the agreement
establishing the authority.  Regional railroad
authorities may receive appropriations, levy taxes, and
issue bonds.  No regional railroad authorities were
reported in operation as of January 1992.
                                   ND - p.  5

Rural Ambulance Service Districts

    These districts are created by petition to the local
governing body followed by a referendum.  An elected
board of directors governs each district.  The district
may levy an ad valorem tax and issue bonds.

Rural Fire Protection Districts

    Rural fire protection districts to provide fire
protection and ambulance services may be established by
the board of county commissioners on petition of 
landowners and after hearing.  An elected board of 
directors governs each district.  The district may issue
bonds, accept gifts, and determine the amount to be 
raised by ad valorem taxes for district purposes.

Soil Conservation Districts

    Soil conservation districts are created by the State
soil conservation committee on petition of residents and
after referendum.  An elected board of supervisors 
governs each district.  The districts may require
contributions from benefited landowners.

Southwest Water Authority

    This authority was created by 1991 legislation to
distribute water in 11 counties in southwestern
North Dakota.  A board of 25 elected directors (2 from
each county served, and 3 from the city of Dickinson)
governs the authority.  The authority may levy ad
valorem taxes.

Vector Control Districts

    Vector control districts for mosquito control are
formed by the State health council after petition by the
local governing body or by voters.  A board of 
commissioners, appointed by the board of county 
commissioners of the county containing the largest area
in the district, governs each district.  The district may
levy an ad valorem tax and issue tax anticipation notes.

Waste Management Authorities

    Authorities for management of solid waste are created
by interlocal agreement between two or more counties or
cities.  The composition of the authority governing body
is specified in the agreement creating a specific
authority.  Similarly, the revenue powers of these
authorities are specified in the agreement creating a
specific authority.  Authorities of this type may be
known by a variety of names.
                                   ND - p.  6

West River Water Supply District

    This district was created by a 1979 special act to
serve the city of Dickinson and surrounding governments.
A board of directors elected from each jurisdiction
served governs the district.  The district may levy an ad
valorem tax and accept Federal, State, and private funds.
Although authorizing legislation for this district has
never been repealed, it has never been reported in
operation.  The Southwest Water Authority serves the
same area.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
North Dakota that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments, or as private rather than governmental
activities, and are not counted as separate governments.
Legal provisions for some of the larger of these agencies
are discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    North Dakota Industrial Commission (State).  This
commission was created by act of the general assembly to
finance industrial development, mortgage credit, and
public buildings.  The commission consists of the
Governor, the attorney general, and the commissioner of
agriculture, all serving in an ex officio capacity.
The commission may fix rates and charges, and may issue
revenue bonds.  The commission also serves as the
governing body of the North Dakota Housing Finance
Agency and the North Dakota Building Authority.

    Other examples include:

State
    Agricultural districts
    Mental health and retardation service units
    North Dakota Municipal Bond Bank
    State Water Conservation Commission

County
    County job development authorities
    County special service districts (for police
     protection or garbage disposal)
    County weed boards
    Drainage projects or districts
    Forest protection districts
    Health ditricts
    Library boards
    Solid waste management districts
    Water resource districts
    Weather modification authorities
    Zoning and planning districts
                                   ND - p.  7

Municipal
    City job development authorities
    Improvement districts
    Library boards
    Municipal arts councils
    Municipal parking authorities
    Municipal steam heating authorities
    Urban renewal agencies

Joint County-Municipal
    Building authorities formed under joint exercise
     of powers agreements

Private Associations
    Grazing associations are classified as private
cooperatives for census purposes.  They are not
counted as governments.

    North Dakota laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   OH - p.  1
               OHIO

    Ohio ranks 7th. among the States in number of
local governments, with 3,523 as of January 1992.

COUNTY GOVERNMENTS (88)

    There are no areas in Ohio lacking county
government.  The county governing body is called
the board of county commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (2,256)

    The 2,256 subcounty general purpose governments in
Ohio comprise the 942 municipal (city and village)
governments, and the 1,314 township governments.

Municipal Governments (942)

    Municipal governments in Ohio are the cities
(incorporated places having 5,000 inhabitants or more)
and villages (incorporated places with fewer than 5,000
inhabitants).  Cities and villages may exist within
township areas; however, when the boundaries of a 
township are coterminous with the boundaries of a city
or village, the township ceases to exist as a separate
government.

Township Governments (1,314)

    The entire area of the State is encompassed by
township governments, except for townships that are
coterminous with a city or village.  Townships that are
coterminous with a city or village are not counted as
separate governments in census statistics on governments.
Township governments are governed by boards of township
trustees.  Ohio townships may, after voter approval,
adopt limited self-government powers.

PUBLIC SCHOOL SYSTEMS (666)

School District Governments (666)

    The following types of school districts in Ohio are
counted as separate governments for census purposes:

    City school districts
    County school districts
    Local school districts
    Exempted village school districts
    Joint county school districts
    Community college districts
    Joint vocational school districts

    An elected board of education governs each city
school district, local school district, exempted village
school district, or county school district.  These
districts may levy local school taxes and issue bonds
with voter approval.  The authorization for formation of
any additional exempted village school districts,
                                   OH - p.  2

however, has been repealed.  Joint county school
districts may also be formed through the consolidation of
two to five county school districts, and are under the
same provisions as county school districts.  
    Community college districts may be established by
resolution of one or more counties having a total
population of 75,000 or more, or by petition to the
county board of elections.  Approvals by the voters
and by the State board of regents are required.  A
board of trustees, with three members appointed by the
Governor with the consent of the senate and six members
appointed by the board of county commissioners, governs
each district.  Community college districts may levy
school taxes and issue revenue and general obligation
bonds.  General obligation bonds require voter approval.
    Joint vocational school districts are established 
for joint support of vocational schools by two or more
regular school districts.  The joint vocational school
district board consists of representatives from the
boards of the participating school districts.  Joint
vocational school districts may issue bonds and levy
ad valorem taxes with voter approval.  They are counted
as school district governments in census reporting.  A
joint vocational school district, if it is located
within a single county, may, as an alternative, be
governed by the county board of education.

Dependent Public School Systems (0)

    Ohio has no dependent public school systems.

Other Educational Activities

    Ohio law permits school districts to enter into
agreements for joint or cooperative provision of
facilities, programs, projects, activities, or services,
subject to the approval of the State superintendent of
public instruction.  Pursuant to this law, Ohio
Educational Computer Network facilities and special
education regional resource centers have been
established.  As of January 1992, 25 Ohio Educational
Computer Network facilities and 16 special education
regional resource centers were reported in operation.
    Technical college districts are created by the State
board of regents after local school boards or qualified
voters submit a resolution or petition.  Such districts
are largely State supported.  They are not counted as
governments in census reporting, but are classified as
State institutions.  In addition, there are three State
community college districts, with trustees appointed by
the Governor, that are classified as State institutions
and are not counted as separate governments.
    Each county comprises a "school district" for
supervision of local schools.  These districts are not
counted as governments, but are classified as a dependent
activity of the county government.  However, in 11
counties, one school district constitutes the entire
county school system located outside city or exempted
village school districts.  When this occurs, the
                                   OH - p.  3

elected county school board also serves as the 
governing body of the school district, and the
district is counted as a school district government.
    "Joint high school districts" are established for
joint support of high schools by two or more regular
school districts, and are governed by representatives
from the board of participating school districts.  The
board of education that governs the district in which the
joint facility is located administers the finances of
these joint high schools.  They are classified for census
statistics as activities of the school districts that
administer their finances, and are not counted as
separate governments.  After September 1, 1943, no new
joint high school districts may be established; as of
January 1992, no such districts exist.
    Prior to September 4, 1947, school districts were
permitted to establish by resolution free public
libraries.  The law provides for the continuance of
those in existence at that time.  Such a library is
classified for census purposes as a dependent agency
of the establishing school district, and is not counted
as a separate government.  A board of trustees appointed
by the school district board governs each such library.
While the sponsoring school district may levy an ad
valorem tax for school purposes, most libraries are
financed from the proceeds of a portion of the State
income tax (distributed on the basis of budgets submitted
by the library boards of trustees to the board of
education of the school district) that is made available
to libraries that offer free library service to all
county residents.

SPECIAL DISTRICT GOVERNMENTS (513)

    Ohio statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Conservancy Districts

    Districts to provide for flood control, reclamation,
irrigation, water conservation, water supply, and sewage
disposal may be established by the court of common pleas
of a single county, or by joint action of the courts of
two or more counties, on petition of landowners or
governing bodies of public corporations and after 
hearing.  The district board of directors is appointed
by the court of common pleas.  The district may issue
bonds, levy special benefit assessments, and fix rates
for the sale of water.

Hospital Districts

    Ohio statutes authorize the following types of
hospital districts:

    Tuberculosis hospital districts.  These districts are
    established by the county commissioners of any two or
    more contiguous counties on approval of the State
                                   OH - p.  4

    department of health or after a referendum.  A board
    of trustees appointed by the county commissioners
    governs each district.  The trustees may determine
    the district financial requirements to be met by the
    participating counties, and accept gifts and 
    donations.

    Joint township hospital districts.  These districts
    may be established by vote of the governing bodies
    of any two or more contiguous municipalities or
    townships.  A board consisting of all members of the
    boards of trustees of the participating townships,
    plus a representative from each participating
    municipality, governs each district.  The districts
    may accept county and township appropriations, impose
    charges, and, with voter approval, levy taxes.  Bond
    issues must be approved by the voters.

Joint Ambulance Districts

    These districts are established by resolution of
the governing bodies of two or more townships or 
municipalities or any combination thereof.  A board of
trustees appointed by the governing bodies of the
participating governments governs each district.  Joint
ambulance districts may fix charges and rates, and, after
referendum, may levy ad valorem taxes and issue general
obligation bonds.  Some districts of this type are
called emergency medical service districts.

Joint Fire Districts

    Joint fire districts may be established by resolution
of the governing bodies of one or more townships and one
or more municipalities within or contiguous to such
townships, or by joint resolution of two or more
townships.  A board of trustees, selected from the
governing boards of the participating governments,
governs each district.  The district may receive the
proceeds of township tax levies.

Library Districts

    Two types of library districts in Ohio are counted
as special district governments:

    County library districts.  These districts may be
    created by the county commissioners on approval by
    the voters, or by the boards of trustees of libraries
    serving school districts on approval of the taxing
    authorities of the subdivisions having jurisdiction
    over the libraries.  A board of trustees, consisting
    of three members appointed by the judge of common pleas
    and four appointed by the county commissioners, governs
    each district.

    Regional library districts.  These districts are
    created by joint resolution of the commissioners of
    two or more contiguous counties.  The library
                                   OH - p.  5

    trustees are appointed jointly by the boards of 
    county commissioners.

    Both county and regional library districts may levy
ad valorem taxes.  In practice, however, these library
districts are financed from the proceeds of a portion
of the State income tax (distributed on the basis of
budgets submitted to the library boards of trustees)
that is made available to libraries that offer free
library service to all county residents.
    The library districts above are to be distinguished
from public libraries administered by county, municipal,
township, or school district governments.

Major River Watershed Districts

    These districts are established after a map and
description of the proposed district are prepared by the
Ohio Environmental Protection Agency and filed with the
secretary of State and each participating county.  The
participating counties, at an organizational meeting of
the president (or designated representative) of each
board of county commissioners, appoint a board of
directors to administer the district.  Fiscal 
requirements of each district are prorated among the
constituent counties on the basis of the taxable value
of real and personal property in the district.

Metropolitan Housing Authorities

    These authorities are established by the State
director of development.  If the area served by an
authority has a population of less than 1 million, the
probate court, the court of common pleas, and the board
of county commissioners each appoint a member to the
authority governing body, and the chief executive officer
of the most populous city appoints two members.  If the
area served by the authority has a population of one
million or more, the chief executive officer and the
governing body of the largest city served each appoint
two authority board members and the chief executive
officer of the city with the second highest number of
authority-owned housing units appoints one member.  The 
authorities may issue bonds, fix rates and fees, and
accept grants or contributions.

New Community Districts

    These districts are created by resolution of the
board of county commissioners of each of the counties in
the district or, in certain circumstances, by the
governing body of a municipality within the district,
after a hearing on a petition filed by a community
developer and after concurrence of proximate cities.
A board of trustees, initially appointed but thereafter
elected, governs each district.  New community districts
may fix and collect service fees and rentals, and may
issue revenue bonds.  No community development districts
were reported in operation as of January 1992.
                                   OH - p.  6

Park Districts

    Ohio statutes authorize two types of park districts:

    Park districts.  These districts are created by the
    county probate judge on petition of the voters or of
    any county, municipal, or township governing body
    and after public hearing.  A board of park 
    commissioners appointed by the probate judge governs
    each district.  The district may issue bonds and may
    levy ad valorem taxes and benefit assessments.

    Township park districts.  These districts may be
    created by the court of common pleas on petition of
    the voters to the township trustees.  They are
    governed by boards of park commissioners appointed
    by the court of common pleas or, if the entire park
    district is contained within the unincorporated area
    of the township, by the board of township trustees.
    The districts may levy ad valorem taxes and issue
    bonds.

Port Authorities

    A port authority to provide port or airport 
facilities may be established by a municipal, county, or
township government, or by any combination thereof.  If
established by more than one government, the number of
authority board members representing each participating
government is determined by agreement among the
participating governments.  Port authorities may collect
rates and charges and issue revenue bonds.  They may also
levy ad valorem taxes and issue general obligation bonds
upon voter approval.
    Port authorities serving only one county, municipal,
or township government are not counted as separate
governments.  See "Subordinate Agencies and Areas,"
below.

Regional Airport Authorities

    Regional airport authorities are established by
resolution of the board of county commissioners of a
single county or of two or more contiguous counties.
A board of trustees, selected in the matter specified
by the resolution creating the authority, governs each
authority.  The board may issue revenue bonds and
collect rates, rentals, and charges for use of 
facilities.

Regional Arts and Cultural Districts

    These districts are formed by resolution of a
county or any combination of counties, municipalities,
and townships, to operate cultural facilities and to
support existing arts and cultural organizations.
The district boards of trustees are appointed by the
governing bodies of the creating governments.  The
boards may accept grants, collect rents and charges,
                                   OH - p.  7

and, with voter approval, levy property taxes and
issue bonds.  No regional arts and cultural districts
were reported in operation as of January 1992.
    In counties containing a city with a population
over 500,000 (Cuyahoga and Franklin Counties), such
districts may, as an alternative, be governed by the
board of county commissioners.  In such cases, the
district is not counted as a government.  See
"Subordinate Agencies and Areas," below.

Regional Solid Waste Management Authorities--1988 Law

    Under this law, authorities providing solid waste
collection and disposal services are created by  
resolution of one or more counties, after approval by a
majority of the municipal and township governments in the
area served.  A board of trustees governs each authority;
it includes representatives appointed by each
participating county, as provided in the agreement
creating the authority, plus members appointed jointly by
the municipal and township governments served.  The
authorities may fix fees and charges, and may issue
revenue bonds.

Regional Transit Authorities

    Regional transit authorities may be established by
any county or by two or more counties, municipalities, or
townships by resolution or ordinance of their governing
bodies.  If an authority is created exclusively by action
of one county, the authority board members are appointed
by the county commissioners.  If an authority is created
by two or more governments, the board members are
appointed by public officers specified in the initiating
resolution.  The authorities may impose rates and charges
for services, accept grants, and issue revenue bonds.
The authority may also issue general obligation bonds,
levy sales and use taxes, and levy ad valorem taxes for
debt service upon voter approval.

Regional Water and Sewer Districts and Authorities

    These districts may be created by the court of common
pleas on petition of one or more municipal, township,
or county governments, or any combination thereof, and
after hearing.  A board of trustees selected in a manner
determined by each district governs each district.  The
districts may levy special assessments, fix and collect
rates and charges, issue bonds, and, with voter approval,
may levy ad valorem taxes.

Sanitary Districts

    Sanitary districts to provide sewerage, garbage
disposal, and water supply facilities, to take pest
abatement measures, or to prevent stream pollution, may
be established by the court of common pleas, on petition
of landowners or of any governmental corporation, after
public hearing.  A board of directors, appointed by the
                                   OH - p.  8

establishing government, governs each district.  The
district board may issue bonds, levy benefit assessments,
and impose charges for services.

Soil and Water Conservation Districts

    Ohio law provides that each county constitutes a
soil and water conservation district.  An elected board
of supervisors governs each district.  The district may
may levy special assessments, and receive revenue from
donations, gifts, and contributions.  The district may
also receive State aid, county general fund 
contributions, and the proceeds from a county ad
valorem tax.

Joint Solid Waste Management Districts--1953 Law

    Districts to provide solid waste collection and
disposal are created by resolution of one or more 
counties.  A board of directors, consisting of the
county commissioners of each participating county, or of
members appointed by the county governing body in
counties not having a board of county commissioners,
governs each district.  The districts may charge fees and
issue revenue bonds.  In addition, participating counties
may levy ad valorem taxes and issue bonds on behalf of
the districts.
    Districts under this law that serve only one county
are not counted as separate governments.  See 
"Subordinate Agencies and Areas," below.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Ohio that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as governments.  Legal provisions
for some of the larger of these are discussed below (see
"Public School Systems," above, regarding educational
agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Ohio Air Quality Development Authority (State).  This
authority was created by act of the legislature to 
finance air pollution control facilities.  A board of 
seven members, five of whom are appointed by the
Governor, plus the director of environmental protection 
                                   OH - p.  9

and the director of health ex officio, governs the
authority.  The authority may make loans and grants, fix
rents and other charges, accept grants and contributions,
and issue revenue bonds.

    Ohio Building Authority (State).  This authority was
established by act of the legislature.  Authority board
members are appointed by the Governor.  The authority 
may fix rentals and charges for its facilities, and may
issue revenue bonds.

    Ohio Higher Educational Facility Commission (State).
This commission was created by act of the legislature
to finance facilities for institutions of higher 
education.  The commission consists of nine members,
including eight members appointed by the Governor, plus
the Chancellor of the Ohio Board of Regents ex officio.
The commission may fix rentals and other charges, and may
issue revenue bonds.

    Ohio Housing Finance Agency (State).  This agency was
created by act of the legislature to provide mortgage
credit for low and moderate income housing.  A board of
nine members, including seven appointed by the Governor,
plus the director of commerce and the director of
development ex officio, governs the agency.  The agency
may fix interest rates, fees, and charges, accept grants
and contributions, and issue revenue bonds.

    Ohio Public Facilities Commission (State).  This
commission was created by act of the legislature.  It
consists of the following State officials:  Governor,
State auditor, State treasurer, secretary of
State, attorney general, and director of budget
and management.  The commission may issue revenue bonds
payable from rentals and charges for facilities.

    Ohio Turnpike Commission (State).  This commission
was established by act of the legislature to build,
operate, and maintain the Ohio Turnpike.  It consists
of four members appointed by the Governor, plus the 
following officials ex officio:  the director of
transportation, one member of the senate appointed by
the president of the senate, and one member of the house
appointed by the speaker of the house.  The commission
may issue revenue bonds and collect tolls.

    Ohio Water Development Authority (State).  This
authority was created by act of the legislature to build
and finance water development, solid waste treatment,
and wastewater treatment facilities.  The authority board
consists of eight members, of whom five members are
appointed by the Governor, plus the directors of natural
resources, environmental protection, and development, who
serve in an ex officio capacity.  The authority may make
loans, receive rents, rates, and other charges, and issue
revenue bonds.
                                   OH - p. 10

    Other examples include:

State
    Ohio Agricultural Financing Commission
    Ohio Arts Facilities Commission
    Mining districts
    Ohio Educational Broadcasting Network Commission
    Ohio Expositions Commission
    Ohio Fair Plan Underwriting Authority
    Ohio High Speed Rail Authority
    Ohio Rail Transportation Development Division
    Ohio State Lottery Commission
    Ohio State University Housing Commission
    Ohio Student Loan Commission
    State Parking Commission (formerly State Underground
     Parking Commission)
    Trapping and fishing districts
    University housing commissions

County
    Convention facilities authorities
    County bridge commissions
    County school financing districts
    County transit systems
    Countywide emergency management agencies
    General health districts
    Joint county and county community mental health
     service districts
    Joint detention and juvenile facilities districts
    Joint recreation districts
   *Joint sewer districts
   *Local relief areas
    Port authorities serving a single county
    Regional arts and cultural districts governed by
     county commissioners
    Regional authorities for emergency management
     (serving two or more counties)
   *Sewer districts
    Soldiers' relief commissions
    Solid waste management districts (formerly garbage
     and refuse disposal districts)--1953 law

Municipal
    City bridge commissions
    City health commissions
    Island taxing districts (municipal)
    Joint municipal improvement districts
    Joint recreation districts
    Joint sewer districts
    Local relief areas
    Port authorities serving a single municipality
    Rapid transit commissions
    Union cemetery boards
                                   OH - p. 11

Township
    Fire districts
    Island taxing districts (township)
    Joint recreation districts
    Joint township police districts
    Port authorities serving a single township
    Road districts
    Township police districts
    Union cemetery boards
    Waste disposal districts

    Ohio laws also provide for various types of local
areas for election purposes and administration of
justice.


                                   OK - p.  1
               OKLAHOMA

    Oklahoma ranks 16th. among the States in number of
local governments, with 1,794 as of January 1992.

COUNTY GOVERNMENTS (77)

    There are no areas in Oklahoma lacking county
government.  The county governing body is called the
board of county commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (588)

Municipal Governments (588)

    Municipal governments in Oklahoma are the cities
(incorporated places with more than 1,000 inhabitants)
and towns (incorporated places with fewer than 1,000
inhabitants).  This classification is not automatic; a
referendum is required for a municipality to change
class.  Unincorporated communities are called villages
and are not counted as governments.

Township Governments (0)

    Oklahoma has no township governments.

PUBLIC SCHOOL SYSTEMS (605)

School District Governments (605)

    The following types of school districts in Oklahoma
are counted as separate governments for census purposes:

    "Independent" school districts
    Elementary school districts
    Area vocational-technical school districts
    Community junior college districts

    "Independent" school districts are supervised and
administered by elected boards of education.  Elementary
school districts, formerly called "dependent" school
districts, are administered by elected boards of
education but are under the supervision of the county
superintendent of schools, and offer elementary grades
only.  Both "independent" and elementary school districts
may levy local school taxes and issue bonds.
    Area vocational-technical school districts are also
administered by elected boards of education, and have
financing powers similar to the school districts above.
    Community junior college districts in Oklahoma are
governed by elected boards of trustees.  These districts
may levy local school taxes and issue bonds.
                                   OK - p.  2

Dependent Public School Systems (0)

    Oklahoma has no dependent public school systems as
defined for census reporting.  

Other Educational Activities

    Boards of education may provide junior college 
classes as an extension of school district services.
    The State department of education has 20 regional
education service centers throughout the State.  These
centers provide screening and evaluation services for
students that may be in need of special educational
services.

SPECIAL DISTRICT GOVERNMENTS (524)

    Oklahoma statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Conservancy Districts

    Two types of conservancy districts to provide flood
control, irrigation, and water supply are authorized in
Oklahoma that are counted as governments in census
statistics--conservancy districts and master conservancy
districts.  Both types may be established by the District
Court on petition of landowners and after public hearing.
    An elected board of directors administers each
district.  The board may levy benefit assessments, 
collect rates and charges, and issue bonds with voter
approval.  These districts should be distinguished from
conservancy districts administered by the State.
Subdistricts of a conservancy district are classified as
dependent agencies of the conservancy district, and are
not counted as separate governments.

Conservation Districts

    Conservation districts, formerly known as soil and
water conservation districts, are formed by the Oklahoma
Conservation Commission.  The governing body is a board
of directors consisting of three elected directors and
two appointed by the State commission.  The districts may
require contributions from benefited landowners and
accept State and county funds.

Emergency Medical Service Districts

    Districts to provide emergency medical services are
created by petition to, or resolution of, the governing
bodies of one or more counties, cities, or towns, after
voter approval.  A board of trustees, appointed by the
participating governments, governs each district.  The
districts may fix fees, and, after voter approval, may
levy ad valorem taxes and issue bonds.
                                   OK - p. 3

Enterprise District Management Authorities

    Authorities to finance business development in
blighted areas are created by resolution of the
governing bodies of contiguous county, city, or town
governments in State-designated enterprise zones.
A board consisting of members appointed by the member
governments governs each authority.  The authority may
fix charges in connection with its loans, receive
contributions from member governments, and, after voter
approval, issue bonds.

Fire Protection Districts

    These districts may be established by the board of
county commissioners on petition of landowners and after
hearing and referendum.  An elected board of directors
governs each fire protection district.  The district may
issue bonds upon voter approval, and may levy annual
assessments.

Hospital Districts

    Authorizing legislation for hospital districts was
repealed in 1989.  There were no hospital districts
reported in operation as of January 1992.

Housing Authorities

    A housing authority may be established by resolution
of the governing body of a city, town, or county on its
own motion or upon petition of voters to the governing
body.  In either case, a referendum is required, except
in cities and counties of over 200,000 population.  A
board of commissioners appointed by the mayor with the
consent of the city or town governing body (in the case
of a city or town housing authority) or by the board of
county commissioners (in the case of a county housing
authority) governs each authority.  One board member
selected must be a tenant from a housing project.  An
authority may charge rentals, accept gifts, grants, or
donations, and issue revenue bonds.
    Rural electric cooperative housing authorities are
governed under provisions similar to those above.
Commissioners of such authorities are appointed by the
chief executive officer of the rural electric cooperative
served.

Irrigation Districts

    Irrigation districts may be established by the 
Oklahoma Water Resources Board on petition of the
landowners and after referendum.  An elected board of
directors governs each district.  The districts may levy
both annual ad valorem taxes and special assessments,
fix tolls and charges, and issue bonds.
                                   OK - p.  4

Port Authorities

    These authorities may be established by one or more
county or municipal governments, or any combination
thereof, by ordinance or resolution.  A board appointed
by the governing bodies of the establishing governments
governs each authority.  The authority may fix rentals
and charges for the use of facilities, receive grants and
contributions, and issue revenue bonds.  The City of
Tulsa-Rogers County Port Authority (Port of Catoosa) was
established under this law. 

Regional Solid Waste Management Districts

    Districts to manage solid waste disposal are
created by recommendation of a regional solid waste
planning board, after agreement of participating
governments and voter approval.  The composition
of the district governing body is specified in the
agreement creating the district.  The districts may
fix fees and charges, apportion costs among member
governments, and issue revenue bonds.

Regional Water Distribution Districts

    Regional water distribution districts are created
by two or more counties through interlocal agreement.
A board of directors governs the district; its
composition is specified in the interlocal agreement.
The board may fix fees and charges, accept gifts and
grants, and issue bonds with the approval of the
District Court.

Rural Water, Sewer, Gas, and Solid Waste Management
Districts

    These districts are created by the county
commissioners on petition of landowners, after public
hearing.  An elected board of directors governs each
district.  The district may collect rates and fees,
as well as charges based on benefits received, and may
issue revenue bonds.
    If a district of this type is located entirely
within a city with 10,000 or fewer inhabitants, it is
administered by the municipal governing body, and is
not counted as a separate government (see "Subordinate
Agencies and Areas," below).

Sewer Improvement Districts

    These districts are created by the board of county
commissioners on petition of landowners and after a
hearing and referendum.  A board of directors appointed
by the county commissioners governs each district.  The
districts may issue bonds upon voter approval, levy
special assessments, and fix tolls and charges.
                                   OK - p.  5

SUBORDINATE AGENCIES AND AREAS 

    Shown below are various governmental designations
in Oklahoma that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    Grand River Dam Authority (State).  This authority
was established by a special act.  Its seven-member board
of directors is appointed by the Governor, from a list of
nominees supplied by the board of directors nominating
committee, with the consent of the senate.  The authority
may collect charges for the sale of water and electricity
and may issue revenue bonds.

    Oklahoma Capital Improvement Authority (State).  This
authority was established by a special act.  The 
authority board consists of the Governor, the State
treasurer, the Lieutenant Governor, the director of 
public affairs, the director of human services, the
vice chairperson of the Oklahoma Tax Commission, and
the director of the department of tourism and recreation.
The authority may issue bonds, collect rentals, and
accept grants from the Federal Government and other
sources.

    Oklahoma Industrial Finance Authority (State).  This
authority was created by a special act after referendum.
The authority board of directors consists of the director
of the State department of commerce, plus six members
appointed by the Governor with the consent of the senate.
The authority receives revenue from State appropriations,
rentals for projects, and interest from loans, and may
issue revenue bonds.

    Oklahoma Turnpike Authority (State).  This authority
was established by act of the legislature.  The authority
board consists of one member appointed by the Governor,
with the consent of the senate, from each Congressional
district in the State, plus the Governor as an ex officio
member.  The authority may issue revenue bonds, collect
tolls, and accept grants and contributions from any 
source.

    Trusts (State, county, or municipal).  Trusts are
established by a legal instrument or will, upon approval
of the Governor (if the State is the beneficiary 
government) or upon approval of the governing body of a
county or municipal government (if a county or a
municipality is the beneficiary government).  In most
cases, a single government is the beneficiary of a
particular trust, but a few trusts have two or more
beneficiary governments.
                                   OK - p.  6

    Trusts are known by a wide variety of names.  The
functions to be performed by such agencies, and the
powers granted to such agencies, are spelled out in the
legal instrument or will creating the trust.  Trusts may
receive contributions from participating governments and,
if the legal instrument or will so provides, fix charges
and issue revenue bonds.

    Urban renewal authorities (municipal).  An urban
renewal authority may be established by resolution of
the governing body in municipalities with a population
over 100,000.  For municipalitites with a population
under 100,000, voter approval is also needed.  The board
of directors consists of 5 members appointed by the mayor
subject to the approval of the municipal governing body.
The authority may accept gifts, loans, and grants from
the Federal Government, and may issue revenue bonds
financed solely from project income.  Present law
authorizing urban renewal authorities supersedes three
separate prior laws.

    Other examples include:

State
    Capitol-Medical Center Improvement and Zoning 
     District
    Conservancy districts administered by the State
    Mining districts
    Oklahoma Educational Television Authority
    Oklahoma Rural Medical Education Loan and
     Scholarship Fund
    Oklahoma State Land Office
    Oklahoma Student Loan Authority
    Oklahoma Water Resources Board
    Ottawa Reclamation Authority
    Water Conservation Storage Commission
    Water districts (State)

County

    Drainage districts
    Health districts (these districts serve two or
     more counties)
    Joint airport boards
    Rural ambulance service districts

Municipal
    City and town water districts
    Improvement districts
    Joint airport boards
    Municipal parking station improvement districts
    Rural water, sewer, gas, and solid waste management
     districts governed by city governing body
    Sewer districts
    Zoning districts
                                   OK - p.  7

    Oklahoma laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   OR - p.  1
               OREGON

    Oregon ranks 21st. among the States in number of
local governments, with 1,450 as of January 1992.

COUNTY GOVERNMENTS (36)

    There are no areas in Oregon lacking county 
government.  The county governing body is called the
board of county commissioners except for 13 counties
where it is called the County Court.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (239)

Municipal Governments (239)

    Municipal governments in Oregon are the cities and
towns.  There are no differences in their legal powers
or status.  The minimum population requirement for
incorporation is 150.

Township Governments (0)

    Oregon has no township governments.

PUBLIC SCHOOL SYSTEMS (340)

School District Governments (340)

    The following types of school districts in Oregon are
counted as separate governments for census purposes:

    Common school districts
    County unit districts (countywide with the exception
     of city schools unless the city and county school
     district voters elect to consolidate)
    Joint school districts
    Union high school districts
    Community college districts
    Education service districts

    Each school district of these types has an elected
board.  All of the school districts may levy local
school taxes.  All except education service districts
may issue general obligation bonds.
    Education service districts, established by general
law, except in counties that have a county unit school
system, are countywide areas within which an elected
board provides specialized educational services and
levies taxes to finance such activities and to equalize
school funds for the various school districts in the
education service district.

Dependent Public School Systems (0)

    Oregon has no dependent public school systems.
                                   OR - p.  2

Other Educational Activities

    Any school district or community college district
may establish and maintain a public library.  A library
board, appointed by the governing body of the sponsoring
school district, administers the library.  The sponsoring
school district may levy ad valorem taxes and issue
general obligation bonds.  These libraries are not 
counted as separate governments.
    Other Oregon agencies concerned with local school
administration are not counted as governments.

SPECIAL DISTRICT GOVERNMENTS (835)

    Oregon statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Airport Districts

    These districts may be created by the county 
governing body on petition of voters or landowners,
after a public hearing.  If a district is located in a
single county, the county board may initiate the
formation.  A referendum is required if petitioned.
As an alternative, an airport district may be created
by resolution of the governing body of the most populous
county of any city owning an airport in the proposed
district, after referendum.  An elected board governs
each district.  The districts may levy ad valorem taxes
and issue revenue bonds and, upon voter approval, may
issue general obligation bonds.

Cemetery Maintenance Districts

    These districts may be established, in an area of
at least 4,000 acres or having an assessed valuation of
at least $200,000, by the county governing body on 
petition of voters or landowners, after a public hearing.
If a district is located in a single county, the county
board may initiate the formation.  A referendum is
required only if petitioned.  An elected board of 
directors governs each district.  The district may levy
ad valorem taxes.

Domestic Water Supply Districts

    Districts to provide water supply, street lighting,
and fire protection may be established by the county
governing body on petition of voters or landowners, after
a public hearing.  If a district is located in a single
county, the county board may initiate the formation.  A
referendum is required only if petitioned.  An elected
board of commissioners governs each district.  The
districts may fix rates, levy ad valorem taxes and
special benefit assessments, and issue general obligation
and revenue bonds if approved by the voters.  Districts
organized under this law are often called "water 
districts."
                                   OR - p.  3

Drainage Districts

    These districts are created by the county governing
body on petition of landowners and after a public 
hearing.  An elected board of supervisors governs each
district.  The districts may levy an acreage tax and
special benefit assessments, and issue revenue bonds.

Emergency Communications Districts

    These districts to provide "911" emergency telephone
service are established by resolution of the county
governing body upon petition of voters, after a public
hearing and approval of all public safety agencies in
the area to be served.  If a district is located in a
single county, the county board may initiate the
formation.  A referendum is required only if petitioned.
An elected board of five or seven members governs each
district.  The districts may levy ad valorem taxes.

Geothermal Heating Districts

    These districts are established by the county 
governing body on petition of voters or landowners, after
a public hearing. If a district is located in a single
county, the county board may initiate the formation.
A referendum is required only if petitioned.  An elected
board of commissioners governs each district.  The 
districts may set rates, levy ad valorem taxes and 
special assessments, and issue revenue and general
obligation bonds upon voter approval.

Health Districts

    Health districts are established by the county
governing body on petition of the voters or landowners,
after a public hearing.  If located in a single county,
the county board may initiate the formation.  A 
referendum is required only if requested by petition.
Health districts may provide hospitals, nursing homes,
and ambulance service.  An elected board of directors
governs each district.  The districts may fix rates and
charges, levy ad valorem taxes, and issue general
obligation bonds upon voter approval.  Some districts
organized under this law are named "Hospital districts"
or "ambulance districts."

Highway Lighting Districts

    These districts may be established by the county
governing body on petition of voters or landowners, or by
the county board on its own motion, after a public
hearing.  A referendum is required only if petitioned.
A board of commissioners appointed by the county
governing body governs each district.  The districts may
levy special assessments.
    Petitioners may request that the county governing
body administer a district.  In such a case, the district
would not be counted as a separate government.  See
"Subordinate Agencies and Areas," below.                                   OR - p.  4

Housing Authorities

    Housing authorities are created when the governing
body of a city or county declares a need for their
existence, either after petition of the voters or on its
own initiative.  These authorities may undertake urban
renewal and redevelopment projects as well as provide
public housing.  A board appointed by the governing body
of the establishing municipality or county governs each
authority.  Housing authorities may receive rentals,
charges, and grants, and may issue revenue bonds.
    Oregon laws also provide that two or more housing
authorities may establish a regional housing authority
with the same legal powers as above.  The governing body
of a regional housing authority consists of nine members
appointed by the participating governments.
    Oregon statutes also provide that the governing body
of a city or county establishing a housing authority may
constitute the authority board.  In such a case, a
housing authority would not be counted as a separate
government.  

Irrigation Districts

    Under general law, the county governing body may
establish irrigation districts after petition of 
landowners, hearing, and referendum.  An elected board of
directors governs each district.  The districts may levy
benefit assessments, fix tolls and charges, and issue
revenue bonds upon voter approval.

Library Districts

    Library districts are formed by petition to the
county governing body, after a public hearing; voter
approval is required if petitioned.  An elected board
governs each district.  Library districts may levy
ad valorem taxes.

Mass Transit Districts

    Mass transit districts may be established by 
resolution of the governing body of the most populous
city in a metropolitan statistical area if such a city
has a public transit system.  The resolution is filed
with the governing body of the principal county in the
area, after a public hearing.  As an alternative, mass
transit districts may be established by petition of
voters or landowners to the county board after a public
hearing.  A referendum is required only if petitioned.
A board of directors appointed by the Governor governs
each district.  One of the directors must be a person
who regularly uses the services provided by a mass
transit district.  These districts may impose ad valorem,
motor vehicle registration, income, and payroll taxes,
business license fees, fares, and service charges.
A district may issue revenue bonds on its own initiative
and may issue general obligation bonds upon voter
approval.
                                   OR - p.  5

    The Tri-Met Transit District, serving the Portland
area, and the Lane County Mass Transit District, serving
the Eugene area, were established under this law.

Metropolitan Service District

    This district is authorized to provide sewerage or
solid waste disposal services, surface water control,
public transportation, human services, cultural,
convention, and sports facilities, library services,
correctional faciliites, parks and recreation, 
metropolitan zoo facilities, regional planning, and
other public services.  It was formed under a general
law with special application to the Portland metropolitan
area (Clackamas, Multnomah, and Washington Counties) by
petition of the largest city in the district to, or
resolution of, the county governing body of the largest
county in the district, after local referendum.
An elected 12-member council governs the district.
The district may levy ad valorem taxes, vehicle 
registration fees, income taxes, and excise taxes;
impose charges on participating cities and counties for
planning functions; fix and collect service or user
charges; accept gifts and grants; levy special 
assessments; issue revenue bonds; and, upon voter
approval, issue general obligation bonds.
    Service districts or special assessment districts
created by the Metropolitan Service District are
classified, for census purposes, as dependent activities
of the Metropolitan Service District.  They are not
counted as separate governments.

Park and Recreation Districts

    These districts are established by the county 
governing body, on petition of voters or landowners,
or on its own motion if the district is located in a
single county, after a public hearing.  A referendum is
required only if petitioned.  An elected board governs
each district.  The districts may levy ad valorem taxes
and issue revenue and general obligation bonds upon
voter approval.

Peoples' Utility Districts

    Districts to provide electric light and power
facilities are established after petition by the voters,
or by a municipality, to the county governing body,
after referendum.  An elected board of directors governs
each district.  The districts may levy ad valorem taxes,
fix rates, fees, and charges, and issue revenue bonds
and general obligation bonds subject to voter approval.
    Joint operating agencies for electric power are
classified for census purposes as dependent activities
of the participating peoples' utility districts and
cities, and are not counted as separate governments.
See "Subordinate Agencies and Areas," below.
                                   OR - p.  6

Pesticide Control Districts

    Agricultural chemical protection areas for the
application of herbicides are established by the State
department of agriculture upon petition of landowners,
after a hearing and referendum.  A committee of five
members governs each district; three members are elected
and two appointed by the State department of agriculture
with the approval of the elected members.  The districts
may levy ad valorem taxes.

Ports

    Municipal corporations designated as ports are
counted as special district governments for census
purposes.  They may be incorporated in certain counties
upon petition of the voters or landowners to the county
governing body, or initiated by the county board if
located in a single county, after a public hearing.  A
referendum is required only if petitioned.  These
corporations may provide hospitals, industrial parks, and
airport facilities as well as seaports.  A port may also
acquire, construct, maintain, or operate sports, 
convention, and trade show facilities.  A board of port
commissioners is initially appointed by the Governor but
thereafter elected.  Ports may levy ad valorem taxes and
fix rates for faciliities and services.  The port
commissioners may borrow money and issue bonds, but
general obligation bonds over specified amounts require
voter approval.
    The Port of Portland was established by special act
and is governed by a board of commissioners appointed by
the Governor and confirmed by the senate.  Its financial
powers are similar to those provided for ports under
general law described above.
    Export trading corporations formed by ports are
governed by members selected by the port commissioners.
They are classified for census purposes as dependent
activities of the port, and are not counted as separate 
governments.

Road Assessment Districts

    These districts, which must have an area of more than
20,000 acres or an assessed valuation of $1,000,000 or
more, may be established in counties of 19,000 to 25,000
population by the county governing body on its own motion
or on petition of voters or landowners after a public
hearing.  A referendum is required only if petitioned.
An elected board of directors administers each district.
The districts may levy ad valorem taxes.
                                   OR - p.  7

Rural Fire Protection Districts

    These districts are created by the county governing
body on petition of voters or landowners, or on its own
motion if the district is located in a single county,
after a public hearing.  A referendum is required only
if petitioned.  An elected board of directors governs
each district.  The districts may levy ad valorem taxes,
accept gifts and donations, and issue general
obligation bonds upon voter approval.  Districts within
a 10-mile radius of a city of over 100,000 population
may also provide street lighting.

Sanitary Authorities and Districts

    Oregon statutes authorize the following types of
sanitary authorities and districts:

    Sanitary authorities.  These districts are
    established by the governing body of a county on
    petition of voters or landowners after a public
    hearing.  If an authority is located in a single
    county, the county board may initiate formation by
    its own motion, or, if located in two or more
    counties, these county boards may initiate formation.
    A referendum is required only if petitioned.  An
    elected board governs each authority.  The
    authorities may fix charges and rentals, levy ad
    valorem taxes and special assessments, and issue
    revenue and general obligation bonds upon voter
    approval.

    Sanitary districts.  These districts are established
    by the county governing body on its own initiative
    or on petition of voters or landowners, after a 
    public hearing.  A referendum is required only if
    petitioned.  An elected board of directors governs
    each district.  Financing powers are similar to those
    for sanitary authorities above.

Soil and Water Conservation Districts

    These districts are formed by petition of landowners
to the State soil and water conservation commission, 
after a hearing, referendum, and certification by the
secretary of state.  An elected board of directors
governs each district.  The districts may require
contributions as a condition to extending benefits, and
may accept donations, gifts, and contributions.

Special Road Districts

    Districts to provide road improvements are created
by resolution of the county governing body, after voter
approval of taxes to be levied.  A board of three
commissioners governs each district.  The districts may
levy ad valorem taxes.  In the 1987 Census of
Governments, special road districts were classified as
subordinate agencies of county governments, and were
not counted as separate governments.                                   OR - p.  8

Television Translator Districts

    These districts to receive, amplify, and retransmit
UHF television programs are created by the county 
governing body on petition of voters or landowners, after
a public hearing.  If a district is located in a single
county, the county board may initiate the formation.  A
referendum is required only if petitioned.  An elected
board governs each district.  The districts may levy
ad valorem taxes.

Transportation Districts

    These districts may be created by the county 
governing body on petition of voters or landowners, after
a public hearing.  If a district is located in a single
county, the county board may initiate the formation.
A referndum is required only if petitioned.  As an
alternative, a district may be formed by resolution of
the most populous city in the proposed district, after
referendum.  An elected seven-member board governs each
district.  The districts may levy ad valorem, motor
vehicle registration, income, and payroll taxes;
business license fees; and service charges.  In addition,
transportation districts may issue revenue and general
obligation bonds upon voter approval.

Water Control Districts

    These districts, to provide for drainage, irrigation,
and flood and surface water control, are established by
the county governing body on petition of voters or
landowners or, if located in a single county, on its own
motion, after a public hearing.  A referendum is required
only if petitioned.  An elected board of directors 
governs each district.  The districts may levy either
special benefit assessments or property taxes, set water
charges and rates, and issue revenue and general 
obligation bonds upon voter approval.
    Subdistricts may be created within water control
districts on petition of landowners for the purpose of
providing water control improvements to the lands within
the subdistricts.  The subdistricts are administered by
the water control district board and are not counted as
separate governments.

Water Improvement Districts

    Water improvement districts may be created in areas
of 1,000 acres or more to provide drainage, irrigation,
flood and surface water control, domestic water supply,
and water-related recreation.  These districts are
established by the county governing body on petition of
voters or landowners, or on its own motion if the 
district is located in a single county, after a public
hearing.  A referendum is required only if petitioned.
An elected board of directors governs each district.
The districts may fix and collect charges, levy ad 
valorem taxes and special assessments, and issue revenue
and general obligation bonds upon voter approval.                                   OR - p.  9

    Subdistricts for watershed improvement may be
organized within water improvement districts on
petition of landowners.  The subdistricts are 
administered by the water improvement district board
and are not counted as separate governments.

Water Supply/Sanitary Authorities

    These authorities are established by the county
governing body on petition of voters or landowners, or
on its own motion, after a public hearing.  As an
alternative, the governing body of one or more cities
or water districts, or both, may initiate the formation
of a water authority on its own motion.  A referendum
is required only if petititoned.  An elected board
governs each authority.  The authorities may fix charges
and rentals, levy ad valorem taxes and special benefit
assessments, and issue revenue and general obligation
bonds upon voter approval.

Weather Modification Districts

    These districts to provide cloud-seeding services may
be established within one or more counties bordering on
the Columbia River and having fewer than 21,000 
inhabitants, on the petition of voters or landowners to
the county governing body and after a public hearing.
The county board may initiate the formation if the 
district is located in a single county.  A referendum is
required only if peititioned.  An elected board of
commissioners governs each district.  The districts may
levy ad valorem taxes.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Oregon that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as separate governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory oof an established government.  This method of
financing additional services in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.
                                   OR - p. 10

    Joint operating agencies for electric power
(municipal and special district).  These agencies are
established by order of the department of energy upon
adoption of an ordinance and filing of an application
by the legislative bodies of three or more peoples'
utilities or cities (or a combination thereof), after
referndum.  A board of directors appointed by the
legislative bodies of the member cities and districts
governs each joint operating agency.  The agency may
set and collect rates and charges and issue bonds.
These agencies are classified as dependent activities
of the participating peoples' utility districts and
cities.

    Oregon Housing Agency (State).  This agency was 
created to provide mortgage credit for low and moderate
income housing.  It is governed by the Oregon Housing
Council, a seven-member board appointed by the Governor.
The agency may receive State appropriations and Federal
grants, make grants or loans to qualified recipients,
and charge fees.  In addition, the State treasurer, at
the request of the agency, may issue revenue bonds on
behalf of the agency.

    Other examples include:

State
    Fire patrol districts, Zone 1
    Forest protection districts
    Housing, Educational, and Cultural Facilities 
     Authority
    Oregon Economic Development Commission
    Oregon Mass Transportation Financing Authority
    Oregon Resource and Technology Development 
     Corporation
    State Accident Insurance Fund Corporation 
     (previously listed as State Industrial Accident
     Fund Corporation)

County
    County livestock districts
   *County road districts
   *County service districts (law enforcement, sewerage,
     drainage, street lighting, parks and recreation,
     diking, flood control, water supply, solid waste
     disposal, transportation, agricultural education
     extension services, emergency medical services,
     libraries, roads, emergency communications, and,
     in some counties, fire protection, hospital and
     ambulance services, vector control, cemetery
     maintenance, and weather modification)
   *Diking districts
    Dog control districts
   *Fire patrol districts, Zone 2
    Highway lighting districts administered by county
     governing body
    Hospital facility authorities
    Housing authorities administered by county governing
     body
                                   OR - p. 11

    Livestock districts
    Public libraries (county and regional)
    Regional air quality control authorities
    Regional planning districts
    Road improvement areas
    Sports and convention facilities commissions
    Unified Sewerage Agency of Washington County
     (organized under county service special law)
   *Vector control districts (mosquito control)
    Weed control districts
    Wind erosion districts

Municipal
    Economic improvement districts
    Hospital facility authorities
    Housing authorities administered by city governing
     body
    Portland Public Buildings Corporation
    Public libraries
    Regional air quality control authorities
    Urban renewal and redevelopment agencies
    Utility boards

Private associations
    The district improvement corporations in Oregon,
sometimes called "improvement districts," are organized
under the nonprofit corporation law, and are classified
as private entities for census purposes.  They are not
counted as governments.

    Oregon laws also provide for various types of local
areas for election purposes and administration of
justice.


                                   PA - p.  1
               PENNSYLVANIA

    Pennsylvania ranks 2nd. among the States in number
of local governments, with 5,158 as of January 1992.

COUNTY GOVERNMENTS (66)

    The entire area of the State is encompassed by
county government except for Philadelphia County.
Philadelphia County is substantially consolidated
with the city of Philadelphia for governmental
purposes and functions primarily as a city.
Philadelphia is counted as a municipal government,
rather than as a county government, for census
purposes.
    Any county may adopt a home rule charter that
provides for its government.  The governing body of
each non home rule county government is a board of county
commissioners.  Pennsylvania counties are divided into
the following nine classes according to population size:

    First class--1,500,000 inhabitants or more
     (Philadelphia; see above)
    Second class--800,000 to 1,499,999 inhabitants
     (Allegheny)
    Second class A--500,000 to 799,999 inhabitants
     (Delaware and Montgomery)
    Third class--225,000 to 499,999 inhabitants
    Fourth class--150,000 to 224,999 inhabitants
    Fifth class--95,000 to 149,999 inhabitants
    Sixth class--45,000 to 94,999 inhabitants, and
     those having 35,000 to 44,999 inhabitants that,
     by ordinance or resolution of the board of
     county commissioners, elect to become a county
     of the sixth class.
    Seventh class--20,000 to 44,999 inhabitants, and
     those having 35,000 to 44,999 inhabitants that
     have not elected to become a county of the
     sixth class.
    Eighth class--fewer than 20,000 inhabitants

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (2,570)

    The 2,570 subcounty general purpose governments in
Pennsylvania comprise 1,022 municipal (borough, city, and
town) governments, and 1,548 township governments.  These
two types of governments are distinguished primarily by
the historical circumstances surrounding their
incorporation.  In Pennsylvania, boroughs, cities, towns,
and townships have similar powers and perform similar
functions.
                                   PA - p.  2

Municipal Governments (1,022)

    The term "municipality," as defined for census
statistics on governments, applies only to the boroughs,
cities, and one incorporated town (Bloomsburg) in
Pennsylvania.  Townships, to which the terms
"municipality" and "municipal corporation" are applied by
Pennsylvania statutes, are counted for census purposes as
township rather than municipal governments (see below).
To become a city, a minimum population of 10,000 is
required, but a change from borough or township to city
status is subject to referendum.  The following classes,
based on population size, apply to cities as of January
1992:
    First class--1,000,000 inhabitants or more
     (Philadelphia)
    Second class--500,000 to 999,999 inhabitants
     (Pittsburgh)
    Second class A--100,000 to 499,999 inhabitants
     and that by ordinance elect to become a
     second class A city (Scranton)                    
    Third class--fewer than 500,000 inhabitants that
     have not elected to become a second class A city.

All cities, boroughs, and incorporated towns exist
outside the area of any governmentally active township.

Township Governments (1,548)

    Townships, although not differing in legally
authorized powers from the types of municipal governments
described above, are counted for census purposes as a
separate type of local government.  
    The entire area of the State is encompassed by
townships, except for areas within the boundaries of
cities, boroughs, or incorporated towns.  Pennsylvania
townships are divided into two classes.  Townships of
the first class are those having a population density
of 300 or more per square mile.  All other townships
are second class townships.  However, change from
second to first class is subject to referendum.
    Any township may adopt a home rule charter that
provides for its government.  The governing body of
each township not under home rule is an elected board of
commissioners in first class townships and an elected
board of supervisors in second class townships. 

PUBLIC SCHOOL SYSTEMS (516)

School District Governments (516)

    The following types of school districts in 
Pennsylvania are counted as separate governments for
census purposes, and are classified by population size:
                                   PA - p.  3

    First class--1,500,000 inhabitants or more
     (Philadelphia)
    First class A--350,000 to 1,499,999 inhabitants
     (Pittsburgh)
    Second class--30,000 to 349,999 inhabitants
    Third class--5,000 to 29,999 inhabitants
    Fourth class--fewer than 5,000 inhabitants
    Community colleges

    Each of the above classes of school districts has an
elected board of school directors to administer school
affairs, except that the Philadelphia district is
administered by a board of education appointed by the
mayor.  All of the above school districts may issue
bonds and levy school taxes. 
    Community colleges in Pennsylvania are also counted
as governments.  The community colleges may be 
established by a school district, a municipality, an
intermediate unit board of school directors, or any
combination thereof.  Each is administered by a board of
trustees that is selected by a majority vote of the
governing body of the local sponsor or, if sponsored by
a city of the first or second class, appointed by the
mayor, in first class cities from names submitted by a
nominating panel and in second class cities with the
approval of the city council.  The sponsoring local
government may levy an additional tax for community
college purposes.

Dependent Public School Systems (0)

    Pennsylvania has no dependent public school systems.

Other Educational Activities

    Area vocational-technical schools and technical
institutes are classified for census purposes as joint
educational service agencies of participating school
districts, and are not counted as separate governments.
They are administered by boards of directors of the
participating school districts, or by a joint committee,
whose members are elected from among the directors of the
constituent school districts.  These schools provide
vocational and technical education services for all 
school districts that elect to participate and that pay
their proportionate share of the costs.  As of January
1992, 80 area vocational-technical schools were reported
in operation.
    Intermediate units, which provide special educational
services, are classified for census purposes as joint
educational service agencies of the participating school
districts, and are not counted as separate governments.
Each intermediate unit is governed by a board selected
by a convention of school board members of component
school districts.  The component school districts pay
their proportionate share of the costs.  As of January
1992, 28 intermediate units were reported in operation.
                                   PA - p.  4

In the 1987 Census of Governments, and in previous census
reporting, intermediate units were counted as separate
school district governments.
    The "joint schools" are joint activities of two or
more school districts and are not counted as governments.
Each is controlled by the boards of the participating
districts or by a joint school committee, the members of
which are chosen by and from the boards of the 
constituent districts.  Their fiscal requirements are met
by participating districts.  Although authorizing
legislation for joint schools has never been repealed,
none still exist.  Joint schools were last reported in
operation in the 1972 Census of Governments.
    School districts that do not provide special
education services themselves may provide such services
jointly with other school districts.  Such programs are
classified as joint educational service agencies of the
participating school districts, and are not counted as
separate governments.  As of January 1992, seven joint 
special education programs were reported in operation.
    Municipal authorities that finance construction of
school buildings, and that are often called "school
building authorities," are described below under "Special
District Governments."

SPECIAL DISTRICT GOVERNMENTS (2,006)

    Pennsylvania statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Delaware River Joint Toll Bridge Commission

    This interstate commission was created by special
acts of the New Jersey and Pennsylvania legislatures to
build, operate, and maintain toll bridges across the
Delaware River north of Philadelphia.  The commission
consists of five members appointed by the Governor of
New Jersey, two appointed by the Governor of 
Pennsylvania, and the Treasurer, the Auditor General,
and the Secretary of Highways of Pennsylvania in an ex
officio capacity.  The commission may issue bonds and
fix and collect tolls.

Delaware River Port Authority

    This authority is counted under "New Jersey--Special
District Governments."

East Fork Road District

    This district was created by a special act to provide
and maintain roads, fire protection, planning, and 
related functions.  A board of commissioners, appointed
by the Court of Common Pleas, governs the district.  The
district may levy ad valorem taxes and issue bonds.
                                   PA - p.  5
Housing Authorities

    County or city housing authorities may be established
by resolution of the county or city governing body or by
the Governor on petition of taxpayers.  County housing
authority governing bodies are appointed by the county
commissioners.  City housing authority governing bodies
are appointed by the mayor, except that in Philadelphia,
the mayor appoints two, the controller appoints two,
and these four in turn appoint an additional member.
The authorities may issue bonds and fix rentals
and charges.
    Similar provisions are made under a law of 1947 for
the establishment of veterans' housing authorities by
city or county governing bodies to provide temporary
emergency housing.  Governing bodies of these authorities
are appointed by the mayors or the county governing
bodies.  For census purposes, these authorities are
classified as dependent activities of the parent
housing authority, and are not counted as separate
governments.  No veterans' housing authorities were
reported in operation as of January 1992.

Industrial and Commercial Development Authorities
--1967 law

    Industrial and commercial development authorities
organized under this law are established by ordinance
of any county, city, borough, town, or township to
finance industrial and commercial development projects.
A board appointed by the governing body of the
establishing government governs each authority.
Authorities created under this law may fix rentals and
issue revenue bonds.  Industrial development authorities
established under the municipal authorities law are
described below under "Municipal Authorities."

Metropolitan Transportation Authorities

    Authorities to operate transportation facilities
within metropolitan areas may be created by a county
of the first class and other counties located within a
20-mile radius of such a county.  The authority board
consists of one State official appointed by the
Governor, plus two persons per county served, appointed
by the county commissioners or, in the case of
Philadelphia, by the mayor, and one person appointed by
each of the majority and minority leaders in the senate
and the house of representatives.  The State official
serves during his/her term of State office; members
selected by State legislative leaders serve at the
pleasure of the appointing leader; and other members
serve for 5 years.  The authorities may fix rents and
charges and issue revenue bonds, but have no taxing 
power.  They may, however, receive contributions from
participating governments and Federal aid.  The
Southeastern Pennsylvania Transportation Authority
(SEPTA) was established under this law to provide bus
and rail transit and commuter rail service in the
Philadelphia area.
                                   PA - p.  6
Municipal Authorities

    Pennsylvania law permits the governing body of a
county, city, borough, town, township, or school district
government, either singly or jointly, to establish a
municipal authority by resolution or ordinance.  A board
appointed by the establishing government or governments
governs each authority.
    Municipal authorities may provide any of various
types of governmental facilities, most commonly for water
supply and sewerage, or school buildings, but also
including airport, flood control, park, recreation,
hospital financing, parking, solid waste disposal,
mass transit, and marketing facilities, as well as
industrial development.  An authority may collect
rentals or other charges and may issue revenue bonds.  
Authorities organized under this law are known by a
variety of names.

Parking Authorities

    Parking authorities to provide parking facilities
are created by resolution of cities, boroughs, or first
class townships.  A five-member board, appointed by the
city mayor, the president of the borough council, or
the president of the board of township commissioners,
governs each authority.  The authority may lease
parking facilities, impose rates and charges, and issue
revenue bonds.

Pennsylvania Convention Center Authority

    This authority was created by 1986 legislation to
construct, operate, and maintain a convention center in
Philadelphia.  A board of nine members governs the 
authority; two are appointed by the Governor, two jointly
by the county commissioners of Bucks, Chester, Delaware,
and Montgomery Counties, two by the mayor of
Philadelphia, two by the Philadelphia city council, and
one by the other eight.  The authority may fix rentals,
admissions fees, and other charges, receive the proceeds
of city hotel occupancy taxes, and issue revenue bonds.

Port Authorities in Counties of the Second Class

    These authorities may be formed in second class
counties to operate port facilities and transportation
systems in the county by which they are organized and in
adjoining counties to the extent necessary for an
integrated transportation system.  A board appointed by
the board of county commissioners governs each authority.
In addition, when the transportation system is extended
into adjoining counties, a representative may be 
appointed by each additional member county to vote on
matters affecting rates and services within that county.
The authority may impose fares, rates, rentals, and other
charges for use of its facilities, and may issue revenue
bonds.  The Port Authority of Allegheny County was
established under this law to provide bus and rail
transit in the Pittsburgh area.                                   PA - p.  7

Port Authorities in Third Class Cities

    Port authorities to operate port facilities and
transportation systems are created by resolution of the
governing body of a third-class city.  A board of 11
members governs each authority, and consists of the
Governor and the secretary of the department of
transportation as ex officio members, plus nine members
appointed by the city mayor, one member appointed by
the Governor, and one member appointed by the secretary
of the department of transportation.  The authority
governing body may fix and collect fares, rates, rentals,
and other charges for its facilities, and may issue
bonds.

Public Auditorium Authorities

    These authorities to acquire, own, and operate
auditoriums, stadiums, and similar facilities may be
formed by resolution of one or more second class or
second class A counties and/or second class or second
class A cities.  The board of an authority covering one
county or city consists of five members appointed by
the county commissioners or the city mayor.  Boards of
authorities covering two or more counties or cities
consist of two members appointed by the county
commissioners, two members by the city mayor, and the
fifth member jointly by the city mayor and the county
commissioners.  These authorities may fix charges and
issue revenue bonds.  The Pittsburgh-Allegheny County
Public Auditorium Authority and the Pittsburgh City
Stadium Authority were established under this law.

Residential Finance Authorities

    Authorities of this type may be established by
resolution of the county commissioners of a second-class
county (Allegheny) to provide mortgage credit for the
construction or the renovation of housing.  A board
appointed by the county commissioners governs each
authority.  The authority may make mortgage loans, fix
charges in connection with its loans, and issue revenue
bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Pennsylvania that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
    Among the subordinate agencies and areas listed 
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by 
property taxation, while also used by some municipal and
                                   PA - p.  8

township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Conservation districts (county).  These districts are
established by the board of county commissioners to
provide soil conservation services.  A board of directors
consisting of six members appointed by the county board
of commissioners, plus one member of the county board ex
officio, governs each district.  The districts receive
their revenue from State and county appropriations, and
from contributions for benefits provided.              

    Pennsylvania Housing Finance Agency (State).  This
agency was established to provide mortgage credit for
low and moderate income housing.  The agency board
consists of 10 members, 6 of whom are appointed by the
Governor with the consent of the senate, plus the
secretaries of banking, commerce, and community affairs
and the State treasurer, who serve in an ex officio
capacity.  The agency may receive grants and 
contributions, make mortgage loans, set fees, rates,
and charges, and issue revenue bonds.

    Pennsylvania Industrial Development Authority
(State).  This authority was established to finance the 
construction of industrial development projects.  The
authority board consists of 12 members, 7 of whom are
appointed by the Governor with the consent of the
senate, plus the secretaries of agriculture, banking,
commerce, community affairs, and labor and industry,
who serve in an ex officio capacity.  The authority may
receive appropriations, rents, rates, fees, and charges,
and may issue revenue bonds.

    Redevelopment authorities (county and municipal).
A city of any class and any county except one of the
first class may establish a redevelopment authority by
resolution or ordinance.  A five-member board,
appointed by the mayor or the county governing body,
governs each authority.  Redevelopment authorities
receive income from their projects, from State and
Federal grants, and from loans and donations made by
the sponsoring governments.  An authority may issue
revenue bonds; the sponsoring government may issue
general obligation bonds to raise money for redevelopment
purposes.  Redevelopment proposals, however, are subject
to the approval of the sponsoring government.

    State authorities (State).  A number of statewide 
authorities have been created by acts of the general
assembly to finance the construction of public facilities
for the purposes indicated by the authority names.  The
                                   PA - p.  9

largest of these are as follows:

    Pennsylvania Higher Education Facilities Authority
    Pennsylvania Turnpike Commission
    State Highway and Bridge Authority
    State Public School Building Authority

    Each of the governing bodies of these authorities
consists of members appointed by the Governor and/or
State officials in an ex officio capacity.  These
State authorities receive their revenue primarily from
rentals, tolls, or charges, and may issue revenue bonds.

    Other examples include:

State
    Bureau of Minority Business Development
    Civil Disorder Authority
    Delaware River Bridge and Tunnel Commission
    Delaware River Joint Bridge Commission of 
     Pennsylvania and New York
    Flood control districts
    Health districts
    Highway districts
    Pennsylvania Economic Development Financing
     Authority
    Pennsylvania Energy Development Authority
    Pennsylvania Higher Education Assistance Agency
    Pennsylvania Infrastructure Investment Authority
    Pennsylvania Nursing Home Loan Agency
    Pennsylvania Parent Assistance Authority
    Pennsylvania Public Television Network Commission
    Philadelphia Regional Port Authority
    State Park and Harbor Commission of Erie

County
    Historic districts
    Institution districts
    Transportation development districts (county)

Municipal
    Business improvement districts
    Historic districts
    Institution districts in first class cities
    Sewer districts in first class cities
    Shade tree commissions in incorporated towns
    Transportation development districts (municipal)
    Zoning districts

Township
    Business improvement districts
    Fire and water districts in first class townships
    Historic districts
    Sewer districts in townships
    Transportation development districts (municipal)
                                   PA - p. 10

    Pennsylvania laws also provide for various types
of local areas for election areas and administration of
justice.


                                   RI - p.  1
               RHODE ISLAND

    Rhode Island ranks 49th. among the States in number
of local governments, with 125 as of January 1992.

COUNTY GOVERNMENTS (0)

    In Rhode Island, counties are geographic subdivisions
for the judicial administration of the State.  They
have no associated governmental structure, and are
not counted as governments for census purposes.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (39)

    The 39 subcounty general purpose governments in
Rhode Island comprise 8 municipal (city) governments and
31 town governments.  These two types of governments are
distinguished primarily by the historical circumstances
surrounding their incorporation.  In Rhode Island, cities
and towns have similar powers and perform similar 
functions.

Municipal Governments (8)

    The term "municipality," as defined for census
statistics on governments, applies only to the cities
in Rhode Island.  Towns, which are treated as 
municipalities in Rhode Island statutes, are counted
for census purposes as town rather than municipal
governments (see below).  Cities in Rhode Island are
established by special act and exist outside the area
of any town.  In addition to the usual city functions,
Rhode Island cities also provide services commonly
assigned in other States to county governments.

Town or Township Governments (31)

    Although not differing in legally authorized powers
from cities, units in Rhode Island designated as "towns"
are counted in census statistics as a separate type of
government.
    The entire area of the State is encompassed by
town government except for areas within the boundaries
of cities.  Rhode Island towns perform services that
in other States are commonly associated with county
and city governments.  Town governing bodies are known as
town councils, but the taxing power is vested in the town
meetings.

PUBLIC SCHOOL SYSTEMS (37)

School District Governments (3)

    Only the regional school districts in Rhode Island
are counted as governments in census statistics.  The
selection of the governing bodies for these school
districts is determined by a meeting of the participating
cities and towns.  A regional school district may issue
                              RI - p.  2

bonds and determine its own fiscal requirements, which
are met by the constituent cities and towns.

Dependent Public School Systems (34)

    Rhode Island statutes provide for the following types
of dependent public school systems:

    Systems dependent on municipal governments (8):
      City school systems
    Systems dependent on town governments (26):
      Town school systems

    The 8 city and 26 town school systems in Rhode Island
are not counted as separate governments in census 
statistics but are classified as dependent agencies of
the city and town governments.  They are administered by
elected boards, but their fiscal requirements are finally
determined and met by the sponsoring cities or towns.
School "districts" within the city of Providence are
geographical subdivisions of the city for the purpose of
electing members of the Providence School Committee.

SPECIAL DISTRICT GOVERNMENTS (83)

    Rhode Island statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Conservation Districts

    These districts, formerly known as soil and water
conservation districts, are established by the State
conservation committee on petition of land occupiers.
A board appointed by the State conservation committee
governs each district.  The districts may require
contributions from benefited landowners and may accept
State, Federal, and private contributions.

Fire, Lighting, and Water Districts

    These districts, which furnish fire protection,
electric power, and water supply to residents, are
established by special acts after local referendum, but
with substantially uniform provisions for each district.
Officers to administer the district are elected at annual
meetings of the voters.  The district may issue bonds,
fix charges for the sale of water and electricity, and
levy taxes with the approval of the voters.

Housing Authorities

    Housing authorities are created by the city or town
council on petition of residents and after hearing.  A
board of commissioners appointed by the mayor or town
council governs each district.  Housing authorities may
issue bonds, accept Federal grants, and fix rents and
charges.
                              RI - p.  3

Pautuxet River Authority

    This authority was authorized by special act to
provide sewerage and waste disposal facilities.  A board
of 15 members appointed by the mayors or the presidents
of the town councils of the cities and towns served,
governs the authority.  The authority may fix rates and
charges and may borrow money.

Regional Disposal Authorities

    Aquidneck Island Regional Disposal Authority was
authorized by special act, subject to resolution of
participating municipalities, after local referendum.
A board of trustees, selected in a manner determined by
the participating municipalities, governs the authority.
It may issue bonds, impose charges, and accept grants
and municipal appropriations.
    Cranston-Warwick Regional Disposal Authority was
authorized by special legislation subject to the approval
of the city councils of each of the municipalities and to
approval by the voters of Cranston.  A board of 
directors, selected in a manner determined by the member
municipalities, governs the authority.  It may issue
bonds, impose charges, and accept grants and municipal
appropriations.
    These two authorities were not reported in operation
as of January 1992.

Water and Sewer Authorities (Special Acts)

    Bristol County Water Authority was authorized by a
special act subject to local referendum.  The governing
body consists of three members each from the towns of
Barrington, Bristol, and Warren, appointed by the
respective town councils.  The authority may fix and
collect charges and issue revenue bonds.
    Kent County Water Authority was created by a special
act.  The governing body consists of one member each
from the towns of East Greenwich, West Warwick, and
Coventry, and the city of Warwick, appointed by the
town or city council, and an additional member appointed
by the town or city having the greatest number of water
users.  The authority may issue bonds and establish
charges for the sale of water.
    Warwick Sewer Authority is authorized by special act.
The mayor of Warwick selects the members of the governing
board.  The authority may collect service charges, accept
grants and loans from the Federal Government, and levy
property taxes.  Bond issues must be approved by the
voters.
                              RI - p.  4

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Rhode Island that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    Building authorities and corporations (State).  The
Rhode Island Health and Educational Building Corporation,
the Rhode Island Industrial-Recreational Building 
Authority, and the Rhode Island Public Building Authority
were created by special acts to provide buildings for the
purposes indicated.  Substantially similar legal
provisions apply to each agency.  Their governing bodies
are appointed by the Governor.  These authorities may fix
rentals and charges for facilities, accept loans and
grants, and issue revenue bonds.

    Redevelopment agencies (city and town).  These
agencies are created by the legislative body of a city
or town.  A board, appointed by the mayor or the 
president of the town council, governs each agency.  A
redevelopment agency receives appropriations from the
sponsoring city or town, may charge rentals, accept
Federal or State financial assistance, and issue bonds.
The sponsoring government may issue bonds for
redevelopment purposes.

    Rhode Island Housing and Mortgage Finance Corporation
(State).  This corporation was created by special act
to provide mortgage credit for low and moderate income
housing and for health care facilities.  The corporation
board consists of seven commissioners, four of whom are
appointed by the Governor with the consent of the senate,
plus the director of business regulation, the director of
community affairs, and the State treasurer, who serve in
an ex officio capacity.  The corporation may receive
grants and contributions, fix rates and charges, and
issue revenue bonds.

    Rhode Island Industrial Facilities Corporation
(State).  This corporation was established by special act
to finance industrial and pollution control facilities.
A board of directors, appointed by the Governor, governs
the corporation; the State director of economic 
development, ex officio, serves as chief executive 
officer of the corporation.  The corporation may charge
rentals in connection with its projects, and may issue
revenue bonds.
                              RI - p.  5

    Rhode Island Port Authority and Economic Development
Corporation (State).  This corporation was established by
special act to finance the construction of industrial,
commercial, and port facilities.  A board of directors,
consisting of the members of the State economic 
development council, governs the corporation.  The
corporation may receive appropriations, fix rents, fees,
tolls, and charges, and issue revenue bonds.

    Rhode Island Public Transit Authority (State).  This
authority was established by special act to operate
transit systems in the State.  The authority board
consists of seven members, one a member of the senate
appointed by the Lieutenant Governor, one a member of
the house of representatives appointed by the speaker
of the house, four appointed by the Governor with the
consent of the senate, plus the director of the 
department of transportation ex officio.  The authority
may accept grants, fix fares and charges, and issue
revenue bonds.

    Rhode Island Turnpike and Bridge Authority (State).
This corporation was created by special act.  Its
functions are performed by the director of the department
of transportation.  The authority may issue revenue bonds
and fix and collect tolls.

    Solid Waste Management Corporation (State).  This
corporation, formerly named Rhode Island Solid Waste
Management Corporation, was created by act of the general
assembly to finance solid waste disposal and resource
recovery facilities.  A board of nine commissioners,
including five appointed by the Governor, two by the
speaker of the house of representatives, one by the
senate majority leader, and the director of 
administration ex officio, governs the corporation.
The corporation may fix rates and fees, receive grants
and contributions, and issue revenue bonds.

    Other examples include:

State
    Blackstone Valley District Commission
    Blackstone Valley Sewer District
    Convention Center Authority
    East Bay Commuter Transit Corporation
    Howard Development Corporation
    Mount Hope Bridge Authority
    Narragansett Bay Bridge Authority
    Narragansett Bay Water Quality Management District
    Newport County Convention and Visitors Bureau
    Rhode Island Clean Water Protection Finance Authority
    Rhode Island Higher Education Assistance Authority
    Rhode Island Public Telecommunications Authority
    Rhode Island Student Loan Authority
    Rhode Island Water Resources Board
                                   RI - p.  6

Municipal
    Conservation commissions (city)
    Drainage districts
    Forest and park commissions
    Health and safety authorities (city)
    Highway districts
    Mosquito abatement districts (city)
    Municipal public buildings authorities (city)
    Parking commissions
    Providence Civic Center Authority
    Special development districts
    Waste water management districts (city)
    Water authorities (city)

Town
    Bristol Harbor Development Commission
    Conservation commissions (town)
    Drainage districts
    Forest and park commissions
    Health and safety authorities (town)
    Highway districts
    Jamestown Water Front Authority
    Middletown Water Front and Water Resources Authority
    Mosquito abatement districts (town)
    Municipal public buildings authorities (town)
    Portsmouth Sewer Authority
    Smithfield Sewer Authority
    Waste water management districts (town)
    Water authorities (town)


    Rhode Island laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   SC - p.  1
               SOUTH CAROLINA

    South Carolina ranks 34th. among the States in number
of local governments, with 697 as of January 1992.

COUNTY GOVERNMENTS (46)

    There are no areas in South Carolina lacking county
government.  Counties are administerd by a council,
council-manager, council-supervisor, or council-
administrator form of government, as determined by
referendum.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (269)

Municipal Governments (269)

    Municipal governments in South Carolina are the
cities and towns.  They are administered by a mayor-
council, council, or council-manager form of government.
There are no differences in their legal powers or status
that would affect their classification for census
purposes.

Township Governments (0)

    "Townships" in South Carolina are areas into which
some of the counties are divided for administration of
property taxation.  They are not counted as governments
for census purposes.

PUBLIC SCHOOL SYSTEMS (91)

School District Governments (91)

    The following types of school districts in South
Carolina are counted as separate governments for census
purposes:

    Countywide school districts
    Independent school districts

    Of the 91 school districts in South Carolina, 29 are
countywide; the other 17 counties in the State are
divided into two or more independent school districts.
    Under general law, each county has a county board of
education consisting of seven members appointed by the 
Governor; in counties with an elected superintendent of
education, the superintendent of education is an ex 
officio member of the board.  However, by special local
legislation, there are numerous exceptions to this 
pattern.  In a few counties with a countywide school
district, the county board of education governs the 
school district.  In a few counties, a county board of
trustees serves in lieu of the county board of education.
    Final determination of the county school district
budget is by the county board of education, except in
those counties for which local legislation directs a
review of the budget by the county governing body.  In
                                   SC - p.  2

counties with a countywide school district, the county
board of education is counted as a government for census
purposes; in other counties, the county board of 
education is not counted as a separate government.
    A countywide school district may be divided, in some
localities, into "areas" by the county board of
education, which also appoints boards of trustees for
each such area.  These areas are not counted, for
census purposes, as separate governments.
    In the counties that are divided into two or more
indpendent school districts, general law provides that
the county board of education appoint a board of trustees
to administer each school district.  Local legislation,
however, permits their election in most cases.  The
districts serving the cities of Columbia and Sumter
have elected boards of commissioners.
    The local boards of all South Carolina school 
districts have broad powers as to administration and
operation of the schools in their districts.  Final
budgetary approval, however, differs from county to
county because of special local legislation.  In some
counties, fiscal needs are determined by the local
district boards; in other counties, the school district
budget is subject to approval by the county board of
education or by the county governing body.  Special acts
set the school tax rates in some counties.

Dependent Public School Systems (0)

    South Carolina has no dependent public school 
systems.

Other Educational Activities

    The joint vocational schools, sometimes called "area
vocational centers," are formed by agreement between
participating school districts.  The boards of the joint
vocational schools are appointed by the boards of the
participating school districts from among their own
number.  These schools are jointly funded by the
participating school districts, and are classified as
joint educational service agencies of those districts.
They are not counted as separate governments, but should
not be confused with the "technical colleges," below.
As of January 1992, 14 area vocational centers were
reported in operation.
    South Carolina laws provide for the establishment of
junior colleges as an extension of school district
services; however, none exist.  In addition, one or more
county governments may establish higher education
commissions to operate facilities for junior colleges
operated as branches of State universities and colleges.
These commissioners are not counted as separate 
governments, but are classified as county government
agencies.
    The technical colleges (listed as "area technical
schools" in the 1987 Census of Governments), which 
receive county appropriations, and are adminstered by
area commissions, are subject to State policy and
                                   SC - p.  3
budgetary controls, and are classified as State
institutions for census reporting.  They are not counted
as separate governments.

SPECIAL DISTRICT GOVERNMENTS (291)

    South Carolina statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Airport Districts

    South Carolina has special acts that have established
specific airport districts to provide and operate airport
facilities.  Four of these airport districts are counted
as special district governments:

    Charleston County Airport District.  Special 
    legislation in 1970 provided for an airport district
    in Charleston County and an authority board to 
    administer the district.  The district was created
    to provide air transport facilities in Charleston
    County.  The authority board consists of five members
    appointed by the Governor, two on recommendation of
    the county representatives to the legislature, two on
    recommendation of the county senators, and one on
    recommendation of the Charleston city council, plus
    the mayor of Charleston and the chairperson of the
    Charleston county council serving ex officio.  The
    authority board may impose rates and charges, accept
    grants, and levy ad valorem taxes.  General 
    obligation bonds of the authority must be authorized
    by the general assembly.

    Greenville-Spartanburg Airport District.  This 
    district was established by special act in 1959.  
    The governing body is a commission consisting of
    three members from each county appointed by the
    Governor on local recommendation.  The commission may
    fix rates and charges for facilities, accept grants
    from public and private sources, and issue bonds that
    are payable from annual ad valorem tax levies.

    Pee Dee Regional Airport District.  This district,
    successor to the Florence City-County Airport
    Commission, was created by a 1990 special act.  The
    district board consists of nine members appointed by
    the Governor, of whom two are recommended by each 
    participating county and one by the City of Florence.
    The district may fix rates, rents, fees, and other
    charges, issue revenue bonds, and receive the 
    proceeds of a county ad valorem tax.

    Richland-Lexington Airport District.  This district,
    established by a special act in 1961, is governed by
    a commission appointed by the Governor on local
    recommendation.  The commission may fix rates and
    fees, accept grants, and levy ad valorem taxes for
    payment of bonds.
                                   SC - p.  4

Allendale Ambulance Service District

    This district was established by a special act to
provide ambulance services in Allendale County.  A board
of seven members appointed by the Governor on the 
recommendation of the county legislative delegation
governs the district.  The district may fix rates and
charges for its services.
    Ambulance service districts in other counties are not
counted as separate governments.  See "Subordinate 
Agencies and Areas," below.

Auditorium Districts

    The following districts, which may build, operate, or
maintain auditorium facilities, were created by special
act:

    Greenville Memorial Auditorium District.  This 
    district is governed by a board of trustees appointed
    by the Governor on recommendation of the Greenville
    County legislative delegation.  The district may 
    issue bonds, fix charges, and levy ad valorem taxes. 

    Spartanburg Memorial Auditorium District.  This
    district is governed by a board appointed by the
    Governor on the recommendation of the Spartanburg
    city council and the Spartanburg County legislative
    delegation.  The district may fix and collect 
    charges, accept grants, and issue bonds.

Charleston County Substance Abuse Commission

    This commission was created by a special act for the
prevention, control, and treatment of drug abuse.  It
consists of nine members appointed by the Governor on the
recommendation of the county legislative delegation.
The commission may levy ad valorem taxes, accept State
and Federal grants, and fix charges for the use of its
facilities.

Drainage Districts

    South Carolina statutes authorize the following types
of drainage districts to provide drainage of farmlands
and to reclaim swampland:

    Drainage districts (1920 law)--These districts are
    created by the court of common pleas on petition of
    landowners and after referendum.  An elected board
    of supervisors governs each district.  The district
    may levy benefit assessments and issue bonds.

    Levee or drainage districts (1911 law)--These 
    districts may be created by the clerk of the court of
    common pleas on petition of landowners.  An elected
    board of drainage commissioners governs each 
    district.  The district may issue bonds and levy
    benefit assessments.
                                   SC - p.  5

Electric Lighting Districts, Fire Districts, Sewer
Districts, and Water Districts

    A general law provides for the creation of these four
types of districts.  The functions performed by these
districts vary according to the provisions of the 
specific authorizing legislation, but may include 
electric power, fire protection, sewerage, and water
supply.  An elected board of commissioners governs each
district.  The districts may issue bonds after 
referendum, and may fix and collect charges for its
services.  If the income of the district is insufficient
to meet expenses, the district may levy ad valorem taxes
with the approval of the county supervisor.  Districts
and authorities with similar provisions as to financing
are also created by special acts of the general assembly,
but these districts usually have governing bodies
appointed by the Governor on local recommendation.  
Similar provisions apply to the Western Carolina Regional
Sewer Authority.
    Because of the varying provisions in specific
authorizing legislation, not all of these districts are
counted as separate governments.  See "Subordinate 
Agencies and Areas," below.

Gaffney Board of Public Works

    This board was established by a special act to 
provide electric power, sewerage, and water supply.  It
is elected by the voters.  The board may fix charges.
The town of Gaffney issues bonds to finance projects
of the board upon voter approval; the town must hold the
bond election if requested to do so by petition of
voters or by action of the board.
    Other boards of public works in South Carolina are
not counted as separate governments.  See "Subordinate
Agencies and Areas," below.

Gas Authorities

    These authorities are created by special acts to
provide natural gas service, but provisions for each
authority are similar.  A board appointed by the
Governor on recommendation of the county legislative
delegation governs each authority.  The authority may
issue revenue bonds and fix and collect charges for
gas sold.

Greater Greenville Sanitation District

    Created by special act, this district provides
sanitation facilities such as refuse, garbage, and
trash collection in specified areas.  A board of
commissioners appointed by the Governor governs the
district.  The district may charge collection fees,
levy taxes, and issue general obligation bonds.
                                   SC - p.  6

Hartsville Community Center Building Commission

    This commission was created by a special act to
provide for a community center.  The commission is
appointed by the Governor upon recommendation of the
Darlington County legislative delegation.  The
commission may fix and collect charges for the use of
its facilities.  Darlington County issues bonds for
the commission upon voter approval.

Hilton Head Medical Clinic District

    This district, established by a special act,
provides for a medical clinic serving Hilton Head
Island.  A board of commissioners appointed by the
Governor governs the district.  The district may
impose charges for services, issue bonds, and levy
ad valorem taxes for debt retirement.

Hospital Districts

    Hospital districts are established by special acts
to provide, operate, and maintain hospitals, but with
substantially uniform provisions for each district.
A board appointed by the Governor on the recommendation
of the county council or legislative delegation governs
each district.  The districts may issue bonds upon voter
approval, fix and collect rates, and determine the amount
of ad valorem tax to be collected by the county to pay
principal and interest on bonds.

Housing Authorities

    Four types of housing authorities to provide assisted
housing and development projects are authorized in
South Carolina--city, county, regional, and consolidated
housing authorities.  An individual municipality or 
county may establish a housing authority on resolution of
the city council or the county legislative delegation or
on petition of residents.  Similarly, two or more
contiguous counties may establish a regional housing
authority, and two or more municipalities may form a
consolidated housing authority.  The mayors of the
municipalities (in the case of the city or consolidated
housing authorities) or the county senators (in the case
of county or regional housing authorities) appoint the
housing authority commissioners.  The authorities may
issue bonds, establish charges for the use of facilities,
and accept grants and contributions from the Federal
Government.

Joint Municipal Electric Power and Energy Agencies

    These agencies can be established under general law
with the resolution and approval of the governing bodies
of two or more municipalities to ensure adequate,
reliable, and economic supply of electric power and
energy.  A board of directors appointed by the governing
body of each member municipality governs each agency.
                                   SC - p.  7

The agencies may fix rates and charges, and may issue
revenue bonds.

Joint Municipal Water Systems

    These systems are created by resolution of two or
more counties or cities, or combination thereof, after
filing with the secretary of state.  A board of 
commissioners, one appointed by the governing body of
each participating government, governs each system.  The
systems may fix rates, rents, and other charges, and
may issue revenue bonds.

Laurens County Water Resources Commission

    This commission was established by a special act to
develop water resources, distribute wholesale water,
and protect water quality.  The commission is appointed
by the county governing body.  The commission may charge
rates and fees and may issue revenue bonds.  This
commission was not reported in operation as of January
1992.

Meggett-Hollywood Irrigation District

    This district to build, operate, and maintain
irrigation facilities was authorized by a special act.
A commission of three members appointed by the Governor
on the recommendation of the Charleston County
legislative delegation governs the district.  The
district may receive revenue from gifts and from charges
for its facilities, and may issue revenue bonds.
Although authorizing legislation for this district has
never been repealed, the district was last reported in
operation in the 1962 Census of Governments.

Old Abbeville District Historical Commission

    This commission was authorized under a special act
to preserve and maintain properties of architectural or
historical value in Abbeville, Greenwood, and McCormick
Counties.  The commission consists of six members, three
of whom are appointed by the Governor on recommendation
of the legislative delegations of Abbeville, Greenwood,
and McCormick Counties, and the other three of whom are
the chairpersons the the county historical societies, ex
officio.  The commission may fix and collect fees, 
receive State and Federal grants, and borrow money.  The
commission was not reported in operation as of January
1992.

Public Service Districts and Metropolitan Districts

    These districts are created by special acts but with
substantially uniform provisions in most instances.  The
functions performed by districts of these two types vary
according to the provisions of the specific authorizing
legislation; examples of functions performed include fire
protection, street lighting, sewerage, solid waste
                                   SC - p.  8

disposal, and water supply.  A board of commissioners,
usually appointed by the Governor on recommendation of
the county legislative delegation, governs each district.
The districts may levy ad valorem taxes, fix charges,
and issue bonds after referendum.
    Districts of this type that are governed by the
county council are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Recreation Districts

    A number of recreation districts to provide, operate,
and maintain recreational facilities have been 
established by special acts; similar provisions apply
to each.  A board appointed by the Governor on the
recommendation of the county legislative delegation,
or by the county council, governs each district.  The
district board may impose user charges and accept grants.
Some individual districts may also levy ad valorem taxes
and issue bonds.  The Irmo-Chapin Recreation District,
the Lexington County Recreation District, the Richland
County Recreation District, and the Walterboro-Colleton
County Recreation Commission were created under special
acts containing such provisions.  Legislation authorizing
the Clarendon County Recreation Commission was repealed
in 1978.
    The following districts are authorized under special
acts containing similar provisions, but have never been
reported in operation, even though authorizing
legislation has never been repealed:

    Aiken County Recreation District
    Allendale Recreation District
    Bamberg Recreation District
    Beaufort County Rural Recreation District
    Georgetown County Recreation District
    Hollywood Recreation District
    Horry Recreation District
    Lower Dorchester Recreation District
    McCormick County Recreation District and Commission
    Pine Tree Creek Recreation District
    Saluda Recreation District
    Spartanburg County Historic Preservation Commission
    Union Recreation District
    Williamsburg County Recreation District

    Those recreation districts that lack substantial
fiscal autonomy (i.e., the power to set their own
budgets or to receive revenues other than grants or 
appropriations) are not counted as separate governments.
See "Subordinate Agencies and Areas," below.

Regional Health Service Districts

    These districts to build, maintain, and equip health
care facilities or nonprofit hospitals are created by
ordinance of the governing bodies of one or more 
counties.  A board of directors appointed by the Governor
on local recommendation governs each district.  The
                                   SC - p.  9
districts may accept grants, impose service charges, and
issue bonds.  No districts of this type were reported in
operation as of January 1992.

Regional Transportation Authorities

    These authorities to provide transit service are
established by resolution of the governing bodies of any
two or more local governments within a State-defined
regional transportation area.  The authority governing
body consists of one member appointed by each member
local government and three members appointed by the
Governor upon local recommendation.  The authorities may
set rates and fares and may issue revenue bonds.  They
may operate transit service or lease the system to a
private firm for operation under contract.

Richland-Lexington Riverbanks Park District

    This district provides for a park and zoo in Richland
and Lexington Counties, and was established by a special
act.  A seven-member board of commissioners, of whom two
are appointed by the Richland County council, two by the
Lexington County legislative delegation, two by the mayor
of Columbia, and one by the other six commissioners,
governs the district.  The district may accept grants,
set and collect charges, issue bonds, and levy ad valorem
taxes.

Soil and Water Conservation Districts

    These districts are created by the State land 
resources conservation commission on petition of 
landowners, after local referendum.  A five-member board
of commissioners, two appointed by the State commission
and three elected, governs each district.  The districts
may accept grants and require contributions from
benefited landowners.
    In addition, special legislation provides for the
establishment of watershed conservation districts by a
soil and water conservation district on petition and
after local referendum.  An elected board of directors
governs each watershed conservation district.  Fiscal
requirements of a watershed conservation district,
including tax levies and bond issues, are subject to
the approval of the soil conservation district creating
it.  For census purposes, watershed conservation 
districts are classified as dependent agencies of the
establishing soil and water conservation districts, and
are not counted as separate governments. 

Toll Bridge Authorities

    South Carolina has three special acts that authorize
toll bridge authorities:

    Broad Creek Toll Bridge Authority.  This authority
    was established to build and operate bridges across
    Jarvis Creek, Broad Creek, and waters surrounding
    Hilton Head Island.  A board of three members
                                   SC - p. 10

    appointed by the Governor on recommendation of the
    Beaufort County legislative delegation governs the
    authority.  The authority may issue revenue bonds and
    collect tolls and charges for use of its facilities.
    Although authorizing legislation for this authority
    has never been repealed, the authority has never
    been reported in operation.

    Fripp Island Toll Bridge Authority.  This authority
    was established to build and operate a bridge serving
    Fripp Island, in Beaufort County.  A board of three
    members appointed by the Governor on recommendation
    of the Beaufort County legislative delegation governs
    the authority.  Although authorizing legislation for
    this authority has never been repealed, it has never
    been reported in operation.

    Orangeburg-Calhoun-Sumter Toll Bridge Authority. 
    This authority to build a bridge across Lake Marion
    in Calhoun County was created by a special act.  A
    board of three members consisting of one member from
    each county, appointed by the Governor on local
    recommendation, governs the authority.  Although
    authorizing legislation for this authority has never
    been repealed, this authority has never been reported
    in operation.

Tri-County Coliseum Commission

    This authority was authorized by a special act to
build a coliseum facility serving Berkeley, Charleston,
and Dorchester Counties.  The commission consists of
11 members, with 1 member each appointed by the county
legislative delegations, and the remaining 5 members
from other governmental bodies.  The commission may
collect charges for use and lease of facilities and
receive funds from loans, grants, donations, and
appropriations.  The commission was not reported in
operation as of January 1992.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
South Carolina that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
    Among the subordinate agencies and areas listed 
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
                                   SC - p. 11

individually serve a portion, rather than all, of a
county and for which a tax may be levied against the
assessed value of property in the area served.

    South Carolina Public Service Authority (State).
This authority was established by a special act to
develop electric power facilities, and reclamation on the
Congaree, the Cooper, and the Santee Rivers.  The
authority board consists of 11 directors appointed by the
Governor; 1 from each congressional district, 1 each from
the counties of Horry, Berkeley, and Georgetown; and 2
at large.  The authority may issue revenue bonds and
collect tolls and charges for use of its facilities and
services.

    South Carolina State Housing Finance and Development
Authority (State).  This authority, formerly named the
South Carolina State Housing Authority, was created to
coordinate the development of low-income housing in the
State, and to provide mortgage credit for low and 
moderate income housing.  The authority governing board
has 10 members, including 6 members appointed by the
Governor, plus 1 member of each house of the general
assembly appointed by the presiding officer thereof,
plus the Governor and the commissioner of health and
environmental control in an ex officio capacity.  The
authority may accept grants and contributions, fix fees
and charges, make mortgage loans, and issue revenue 
bonds.

    State Ports Authority (State).  This authority was
established by a special act to develop port facilities.
Its board consists of nine members appointed by the 
Governor.  The authority may collect charges and fees,
accept State appropriations, and issue revenue bonds.

    Other examples include:

State
    County health departments
    Education Assistance Authority
    Educational Facilities Authority
    Educational Television Commission
    Health districts
    Old Exchange Building Commission
    Palmetto Seed Capital Corporation
    Patriot's Point Development Authority
    Savannah Valley Authority (formerly Clarks Hill-
     Russell Authority)
    South Carolina Jobs-Economic Development Authority
    South Carolina Research Authority
    South Carolina Resources Authority
    South Carolina State Family Farm Development
     Authority
    South Carolina State Railways Commission
    State highway commissioner districts
    State library districts

                                   SC - p. 12

County
    Aiken Ambulance Service District
    Anderson County Solid Waste Management Authority
    Beaufort County Building Commission
    Bridge districts--1922 law
    Chester County Ambulance District
    Colleton County Ambulance District
    County airport commissions and boards
   *County highway districts
    Darlington County Historical Commission
   *Erosion districts
    Fire protection service areas
    Fort Lawn Fire District
   *Greater Columbia sewer subdistricts (Richland
     County)
    High Point Fire District
   *Horry County Ambulance Service Districts 1 and 2
    Joint agencies to provide for the processing and
     disposal of solid waste (county)
    Lake Wylie Marine Commission (joint county)
    Orangeburg-Calhoun Regional Hospital (joint county)
    Old Fort Fire District
    Pickens County Ambulance Service District
    Public libraries created by special acts
    Public service districts and metropolitan districts
     governed by county council
    Recreation districts and commissions lacking fiscal
     autonomy (county)
    Richland County Ambulance Service District
   *Special police districts for unincorporated 
     communities
   *Special taxing districts
    Tri-County Commission on Alcohol and Drug Abuse
     (joint county)
    York County Public Building Commission

Municipal
    Clinton-Newberry Natural Gas Authority
    Hartsville Parking, Beautification, and Business
     Improvement District
    Hartsville Township Recreation Board
    Joint agencies to provide for the processing and
     disposal of solid waste (city)
    LaMar Recreation Board
    Municipal airport commissions and boards
    Municipal health boards
    Municipal public works commissions (except Gaffney)
    Northwest Section Paving District (Charleston)
    Park and Playground Commission for City of Kershaw
    Park and Playground Commission for Heath Springs
    Parks, Playgrounds, and Recreation Commission for
     Seneca
    Society Hill Recreation Board
    Spartanburg city improvement districts

                                   SC - p. 13

    South Carolina laws also provide for various types
of local areas for election purposes and administration
of justice.


                                   SD - p.  1
               SOUTH DAKOTA

    South Dakota ranks 17th. among the States in number
of local governments, with 1,785 as of January 1992.

COUNTY GOVERNMENTS (64)

    There are no areas in South Dakota lacking county
government.  The county governing body is known as
the Board of Commissioners.  However, in two county
areas--Shannon and Todd--the county commissioners
contract with adjacent counties (Fall River and Tripp,
respectively) for administration of county government
functions.  For this reason, Shannon and Todd Counties
are not counted as separate governments in census
statistics on governments, but are classified as
adjuncts of Fall River and Tripp Counties,
respectively.  Legislation enacted in 1972 provided
that county governments may adopt home rule charters.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1,279)

    The 1,279 subcounty general purpose governments in
South Dakota comprise 310 municipal (city and town)
governments, and 969 township governments.

Municipal Governments (310)

    Municipal governments in South Dakota are the
cities and towns.  Under general law, cities fall
into two classes according to population size:

    First class--5,000 inhabitants or more
    Second class--500 to 4,999 inhabitants

    Towns (also called third class municipalities) are
municipalities with fewer than 500 inhabitants.  All
cities and towns exist outside the area of any
township.
    Legislation enacted in 1972 provides that
municipalities may adopt home rule charters.

Township Governments (969)

    Township governments exist in 52 of the 66 South
Dakota county areas.  In the 52 county areas that have
township governments, these governments do not cover
the entire county area; cities, towns, and unorganized
territory exist outside the area of any township.  Some
township governments in South Dakota have been
dissolved in recent years.  The governing body of
township governments is a board of supervisors.

PUBLIC SCHOOL SYSTEMS (180)

School District Governments (180)

    All school districts in South Dakota are counted as
separate governments.  South Dakota school districts
operate at least a 12-year school program.  A locally
                                   SD - p.  2

elected school board governs each district.  School
districts may levy local school taxes and may issue
bonds.  South Dakota school districts may also operate
vocational schools.

Dependent Public School Systems (0)

    South Dakota has no dependent public school
systems.

Other Educational Activities

    Special education cooperatives in South Dakota are
established by agreement between two or more school
districts.  The agreement specifies the method of
selecting the governing body of the cooperative.
These cooperatives are financed by taxes levied by the
participating school districts.  Special education
cooperatives are classified as joint educational 
service agencies of the participating school districts,
and are not counted as separate governments.  As of
January 1992, 13 special education cooperatives were
reported in operation.
    Community center "districts" located entirely in
one school district are administered by the school
district board, and are not counted as separate
governments.
    Cooperative educational service units to encourage
cooperation and sharing of resources between school
districts are created by agreement between two or more
school districts, after approval by the State
superintendent of education.  These units receive State
and local contributions, but may not levy taxes or
issue bonds.  They are classified as joint activities
of the participating school districts, and are not
counted as separate governments.
    Multidistrict occupational-vocational centers are
classified as joint educational service agencies of the
participating school districts, and are not counted as
separate governments.  As of January 1992, six
multidistrict occupational-vocational centers were
reported in operation.

SPECIAL DISTRICT GOVERNMENTS (262)

    South Dakota statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Ambulance Districts

    These districts to provide ambulance services are
created by petition to, or resolution by, the county
board of commissioners, after public hearing and voter
approval.  An elected board of directors governs each
district.  The district may levy ad valorem taxes and
issue bonds.
                                   SD - p.  3

Community Center Districts

    Districts to provide a community hall may be
established by the chairperson of the township or
school district board on petition of the voters and
after referendum.  A board selected by and from the
membership of the school district boards within the
area governs each district.  A community center 
district may determine its fiscal requirements, to be
apportioned among the participating townships and
school districts in proportion to population.  A
community center district lying entirely within one
school district is not counted as a separate 
government.  See "Public School Systems," above.

Conservation Districts

    These districts are created by the State 
conservation commission on petition of landowners and
after referendum.  An elected board of supervisors
governs each district.  The districts may require
contributions from benefited landowners and may accept
county contributions.

Consumers Power Districts

    These districts may be created by the circuit court
on petition of the voters and after referendum.  An
elected board of directors governs each district.  The
district may issue bonds and fix charges for services
or facilities.

County Road Districts

    Districts of this type, which may pave and maintain
roads in unincorporated areas, are established by
petition to the county commissioners after referendum.
An elected board of trustees governs each district.
The districts may levy ad valorem taxes and special
assessments, and may issue bonds.  In the 1987 Census
of Governments, these districts were listed as "County
Paving Districts."

Drainage Basin Utility Districts--1989 Law

    These districts to provide flood control projects
are established by a joint powers agreement between any
two or more counties or municipalities, after a public
hearing.  The district board includes two or more
representatives selected by each participating 
government in accordance with the agreement creating
the district.  The district may impose utility fees and
issue revenue bonds.

Housing and Redevelopment Commissions

    A general law provides for the creation of these
commissions by resolution of the municipal or county
governing body.  Members of the housing and 
                                   SD - p.  4
redevelopment commission are appointed by the mayor or
the chairperson of the board of county commissioners
with the approval of the respective governing body.
The commission may issue revenue bonds, collect rents
and charges, and accept grants.

Improvement Districts

    These districts to provide water and sewer systems,
bridges and roads, parks, fire prevention, school
buildings, convention facilities, waste disposal,
parking facilities, or any combination of these
facilities, are established by petition of landowners
after public hearing and enactment of an ordinance by
one or more boards of county commissioners.  An elected
board of commissioners governs each district.  The
districts may levy ad valorem taxes and special
assessments, impose fees, and issue bonds.

Irrigation Districts

    Irrigation districts are created by the county
commissioners on petition of the voters and after
hearing and referendum.  An elected board of directors
governs each district.  The district may levy special
benefit assessments and issue bonds in amounts
determined by the voters.  Similar provisions apply to
the Cendak Irrigation District, which was established
pursuant to a 1985 special act.

Municipal Power Agencies

    Two or more cities may form an agency to generate
and transmit electric power, by agreement of the
participating parties.  A board of directors whose
membership is determined by the agreement governs the
agency.  The agency may set rates and charges, accept
grants, and issue revenue bonds.  No municipal power
agencies were reported in operation as of January 1992.

Public Hospital Districts

    These districts may be established by the county
commissioners on petition of voters after local
referendum.  An elected board of trustees governs each
district.  The districts may levy ad valorem taxes and
issue bonds with voter approval.  No public hospital
districts were reported in operation as of January
1992.

Regional Airport Authorities

    Regional airport authorities may be created by
resolution of one or more municipal or county governing
bodies.  An authority board of commissioners appointed
by the creating governments governs each authority.
The commissioners may issue revenue bonds and
determine the amount of ad valorem taxes to be levied.
                                   SD - p.  5

Regional Railroad Authorities

    Regional railroad authorities are established by
agreement between two or more county or municipal
governments, after public hearing, to provide railroad
service.  A board of commissioners, appointed by member
governments in accordance with the establishing
agreement, governs each authority.  The authority may
certify the amount of ad valorem taxes to be raised for
its purposes, and may issue bonds.

Rural Fire Protection Districts

    Rural fire protection districts may be established
by the board of county commissioners on petition of the
voters and after hearing and referendum.  An elected
board of directors governs each district.  The district
may certify the amount of ad valorem tax levies needed
for its operations, and may issue bonds.

Sanitary Districts Outside Corporate Limits

    Districts for sewage disposal may be created by the
county commissioners on petition of voters and after
referendum.  An elected board of trustees governs each
district.  The district may issue bonds, and levy ad
valorem taxes and special assessments.

Translator Districts

    Districts for the electronic distribution of
television signals (but not cable television systems)
may be created by the county commissioners after 
hearing and referendum.  A board of trustees appointed
by the county commissioners governs each district.  The
board of commissioners of each county in the district,
in proportion to population, appropriates the funds
required by the district budget.

Water Development Districts

    Water development districts (formerly conservancy
districts) may be established by the directors of the
South Dakota Board of Natural Resource Development on
petition of landowners after voter approval.  An 
elected board of directors governs each district.  The
districts may levy ad valorem taxes in support of
planning, construction, operation, and maintenance of
multi-purpose water projects, and may make loan 
contracts with the United States Bureau of Reclamation.

Water Project Districts

    Districts for the construction of water projects
for the conservation, storage, distribution, and
utilization of water may be created by a petition of
landowners.  An elected board of directors governs each
district.  The districts may levy ad valorem taxes and
may issue bonds.
                                   SD - p.  6

Water User Districts

    Districts for the conservation, distribution,
storage, and utilization of water may be created by the
State board of water and natural resources on petition
of landowners.  An elected board of directors governs
each district.  The districts may issue revenue bonds
and may fix rates and charges.

Watershed Districts

    Watershed districts may be established by the
supervisors of a conservation district on petition of
landowners and after public hearing and local 
referendum.  An elected board of managers governs each
district.  The districts may issue bonds and levy ad
valorem taxes or special benefit assessments after
referendum.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in South Dakota that have certain characteristics of
governmental units, but that are classified in census
statistics as subordinate agencies of the State or 
local governments, or as private rather than 
governmental activities, and are not counted as 
separate governments.  Legal provisions for some of
the larger of these are discussed below (see "Public
School Systems," above, regarding educational agencies
of this nature).

    South Dakota Health and Educational Facilities
Authority (State).  This authority was created to 
finance construction of buildings for nonprofit health
care and higher education institutions.  The authority
governing body consists of seven members appointed by
the Governor.  The authority may accept grants, gifts,
contributions, and loans; fix rentals, fees, and other
charges; make loans to participating institutions; and
issue revenue bonds.

    South Dakota Housing Development Authority (State).
This authority was created to provide mortgage credit
for low and moderate income housing.  A board of seven
commissioners appointed by the Governor governs the
authority.  The authority may receive gifts, grants,
and appropriations; fix charges in connection with its
loans; and issue revenue bonds.
                                   SD - p.  7

    Other examples include:

State
    Airline Authority
    Black Hills Forest Fire Protection District
    Export Development Authority
    Petroleum Environmental Compliance Authority
    South Dakota Building Authority
    South Dakota Economic Development Finance Authority
    South Dakota Railroad Authority
    South Dakota State Cement Plant Commission

County
    Area jail compacts (2 or more counties)
    County toll bridge commissions
    Drainage districts--1923 law
    Drainage districts--1985 law
    Interstate drainage districts--1917 law
    Zoning districts

Municipal
    Business improvement districts
    City toll bridge commissions
    Convention hall districts
    Municipal urban renewal agencies
    Park districts
    Parking districts
    Sewer districts
    Zoning districts 

Private associations

    Cooperative grazing districts and water users
associations are classified, for census purposes, as
private cooperatives, and are not counted as
governments.

    South Dakota laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   TN - p.  1
               TENNESSEE

    Tennessee ranks 30th. among the States in number of
local governments, with 923 as of January 1992.

COUNTY GOVERNMENTS (93)

    The entire area of the State is encompassed by county
government except for the former counties of Davidson
and Moore.  In 1963, Davidson County and the City of 
Nashville were consolidated to operate as one government,
designated the Metropolitan Government of Nashville and
Davidson County.  Similarly, in 1988, Moore County and
the City of Lynchburg were consolidated to operate as one
government, designated the Metropolitan Government of
Lynchburg and Moore County.  Although both metropolitan
governments are classified under Tennessee law both as
counties and as municipalities, they are each counted
only once in census statistics on governments--as
municipal governments.  The "general service districts"
(covering the entire county area of Davidson and Moore
Counties) and the "urban service districts" (covering the
densely-populated portions of Davidson and Moore 
Counties) are not counted as separate governments.
    In Tennessee counties not having adopted a 
metropolitan form of government, the governing body is
designated the county legislative body.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (339)

Municipal Governments (339)

    The municipal governments in Tennessee--cities and
towns--usually operate under special charter.  There are
no differences in legal powers or status that would 
affect their classification for census purposes.  The
minimum population requirement for incorporation is 200.
    The Metropolitan Government of Nashville and Davidson
County and the Metropolitan Government of Lynchburg and
Moore County are each counted only once for census
purposes--as municipal governments.

Township Governments (0)

    Tennessee has no township governments.

PUBLIC SCHOOL SYSTEMS (140)

School District Governments (14)

    Only the "special" school districts in Tennessee are
counted as governments.  These districts are established
by separate acts but with substantially uniform 
provisions for each district.  The method of selection
of the school board and the maximum rate of taxation for
each district are set by the legislation creating the
districts.
                                   TN - p.  2
Dependent Public School Systems (126)

    Tennessee statutes authorize the following types of
dependent public school systems:

    Systems dependent on county governments (93):
      County school systems

    Systems dependent on municipal governments (33):
      Municipal school systems

    Each of the 93 county school systems is administered
by a county board of education.  Under general law in
effect as of January 1992, the county board of education
is appointed, but special legislation permits the
election of board members in nearly half the counties. 
Since the fiscal requirements of the county school
systems are reviewed and provided for by the county
legislative body, county school systems are not counted
as separate governments.
    Provisions governing the 33 city school systems are
specified in the city charters.  Many city school systems
are administered by a board of education appointed by the
city governing body, but some city school boards are
appointed by the mayor, are elected, or are composed of
city officials serving in an ex officio capacity.  Since
the fiscal requirements of the city school systems are
reviewed and provided for by the city governing body,
city school systems are not counted as separate
governments.

SPECIAL DISTRICT GOVERNMENTS (477)

    Tennessee statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Airport Authorities--Metropolitan, Municipal, and
Regional

    These authorities are established by resolution or
ordinance of the initiating governments after filing with
the secretary of state.  The governments creating
metropolitan and regional authorities must also hold a
public hearing and, in the case of regional authorities,
must file a copy of the resolution with the Tennessee
Aeronautics Commission.  Establishment of metropolitan
authorities is limited to cities and metropolitan
governments having 100,000 or more inhabitants, and to
the counties including such cities.
    A board of commissioners appointed by the legislative
bodies of the establishing local governments governs each
authority.  If the local appointments result in an even
number of members, the Governor appoints one additional
member.  All authority boards of commissioners may issue
revenue bonds, accept Federal and State aid, and impose
fees, rentals, and charges for use of facilities.
                                   TN - p.  3

Chattanooga Terminal Authority

    This authority was created by a 1947 special act.
The mayor appoints the authority governing body.  The
authority may issue bonds, levy ad valorem taxes, fix
rentals, tolls, and charges, and accept grants and loans
from the Federal Government. This authority was not
reported in operation as of January 1992.

Development Agencies

    The following agencies were authorized by special
acts:

    Blount County Technological Corridor Development
     Authority.  Governed by a nine-member board of
     commissioners.

    Northwest Tennessee Development Agency.  Governed by
     a board of 11 members, 5 appointed by the Governor
     from nominations by the county executives in the
     area, the 5 county executives from the member
     counties serving ex officio, and 1 member chosen by
     the Governor.

    These authorities may receive contributions from the
participating governments, and may issue revenue bonds.
    Watershed development authorities are now listed
under "River Basin Development Authorities," below.
Similarly, regional resource authorities are now listed
under "Resource Authorities," below.

Hamilton County Regional Disposal Authority

    This authority was authorized by a 1970 special act.
A five-member board governs the authority, with two
members appointed by the county executive with the
approval of the county council, two members appointed by
the mayor of Chattanooga with the approval of the city
commission, and one member selected by the above
appointees.  The authority may accept loans and grants,
impose rates and charges, and issue revenue bonds.  The
authority was not reported in operation as of January
1992.

Housing Authorities

    Tennessee laws provide for four types of housing
authorities--county, municipal, consolidated, or
regional.  An individual county or municipality may
establish a housing authority on petition of residents
to the county court or city council, after public 
hearing.  Similarly, two or more municipalities may
establish a consolidated housing authorities, and two
or more contiguous counties may establish a regional
housing authority.  The mayors of the municipalities
or the county legislative bodies appoint the housing
                                   TN - p.  4

authority commissioners.  The authorities may issue
bonds and establish and collect rentals for use of
authority facilities.  The housing authorities in
Tennessee may also carry out redevelopment projects.
The Knoxville Community Development Corporation and the
Metro Development and Housing Agency in Nashville operate
under the same law as housing authorities.


Mill Creek Watershed Flood Control Authority

    This authority was authorized by a special act.  A
board of directors consisting of the county executives
of the participating counties and six other members
appointed by the county executive of the county
represented governs the authority.  The authority may
receive contributions from participating governments
and may issue revenue bonds.

Municipal Power Districts

    These districts may be created to operate an electric
utility by the Tennessee Rural Electrification Authority
on its own initiative or on petition of a municipal
governing body or voters.  A board of directors,
appointed by the Governor, governs each district.  The
district may fix rates and charges for services, and may
issue bonds.

Railroad Authorities

    Under general law, rail authorities may be created by
resolution of a city or county governing body.  A board
of directors composed of mayors, county executives, and
representatives of the governing bodies of participating
governments, governs the authority.  The authority may
fix rents, rates, tolls, fees, and charges, and may issue
revenue bonds.
    The Nashville and Eastern Railroad Authority, the
North Central Tennessee Railroad Authority, the Northeast
Tennessee Railroad Authority, the South Central Tennessee
Railroad Authority, and the Tri-County Railroad Authority
were created by special acts to provide for the 
continuation of rail services on lines formerly served
by private railroads.  A board of directors composed of
representatives of the participating cities and counties
governs each authority.  The directors may accept local
and Federal grants, establish tolls and rentals, and
issue revenue bonds.

Resource Authorities

    The following resource authorities were authorized by
special acts:
                                   TN - p.  5
    Elk Regional Resource Authority.  Governed by a board
     of directors consisting of the county executives of
     each participating county (Bedford, Coffee, 
     Franklin, Lincoln, and Moore) and the mayors of each
     participting city.

    Four Lake Regional Industrial Development Authority.
     Governed by a board of directors consisting of
     county executives, mayors, members of the industrial
     development boards, gubernatorial representatives,
     a member of Congress, and a member of the State
     senate.

    These authorities may receive contributions from the
participating governments, and may issue revenue bonds.

River Basin Development Authorities

    Beech River Watershed Development Authority.  Governed
     by a nine-member board of directors, including five
     gubernatorial appointments, the county executives
     of Decatur and Henderson Counties ex officio, the
     commissioner of conservation, and the director of
     State planning.

    Carroll County Watershed Authority. Governed by a
     six-member board of directors appointed by the
     Governor.

    Chickasaw Basin Authority.  Governed by a board of
     directors consisting of the county legislative body
     chairpersons or their designees.

    Elk River Development Agency.  Governed by a board of
     17 members appointed by the Governor, including 1
     from the gubernatorial staff, and 16 from the
     participating counties.

    Sequatchie Valley Planning and Development Agency.
     Governed by a board of directors with one appointed
     by the Governor from each of the counties served,
     one chosen by the Governor from the gubernatorial
     staff, four county executives or their designees ex
     officio, and one member from each of the counties
     representing the cities and towns and chosen by the
     mayors.

    Tellico Reservoir Development Agency.  Governed by a
     nine-member board of directors, including the three
     county executives, and two appointees from each
     county appointed by the county commission.

    Upper Duck River Development Agency.  Governed by a
     board of directors consisting of representatives of
     each of the four counties, two county executives, a
     gubernatorial appointee, two mayors, and two at
     large members designated by the Governor.

    These authorities may receive contributions from the
participating governments, and may issue revenue bonds.
                                   TN - p.  6

Sanitary Districts

    Districts to regulate sanitary conditions may 
be established by the secretary of state on petition of
the voters and after referendum.  The governing board is
selected by the voters at a town assembly and consists
of a mayor, a clerk, and a sanitary inspector.  The
district may issue tax anticipation notes and, upon
voter approval, may levy ad valorem taxes.

Soil Conservation Districts

    Soil conservation districts are created by the State
soil conservation committee on petition of landowners and
after hearing and referendum.  The governing body of each
district consists of three elected supervisors and two 
appointed by the State committee.  The districts may
require contributions from benefited landowners and may
accept Federal and State contributions.

Tennessee-Missouri Bridge Commission

    This commission is discussed in detail under
"Missouri--Special District Governments."

Tennessee River Four-County Port Authority

    This authority was established by a special act.
Authority commissioners are appointed by the county
governing bodies.  The authority receives revenue from
county appropriations and from rates, rentals, and
charges for charges and facilities, and may issue
revenue bonds.

Upper Harpeth Regional Water Authority

    This authority was authorized by a 1987 special act
after public hearing and enactment of an enabling
ordinance by the City of Franklin.  A board of
commissioners, of whom one is appointed by the governing
body of each county, municipality, or rural water utility
district served, governs the authority.  The authority
may fix fees, charges, and rentals, receive interest on
investments, and issue revenue bonds.

Utility Districts

    Utility districts, which operate water, sewer and
sewage disposal, garbage collection and disposal,
street lighting, park and recreational systems, gas
supply, police and fire protection, transit, and
community antenna television facilities or combinations
thereof, are established by the county executive on
petition of landowners, and after public hearing.  The
county executive appoints the original board of
commissioners.  Subsequently, vacancies on the board of
commissioners are filled by vote of the remaining
                                   TN - p.  7

commissioners.  However, provision is made for an
elected board in districts located in counties over
482,000 population (Shelby).  In addition, some districts
created by special acts have elected boards.  Utility
districts may fix rates, fees, and charges, and may issue
revenue bonds.

Watershed Districts

    Watershed districts are established by the State
soil conservation committee on petition of landowners
and after local referendum.  An elected board of 
directors governs each district.  Watershed districts
receive revenue from grants, gifts, and appropriations
from any source and from special assessments.  A
watershed district may issue revenue bonds.  Tax levies,
however, may be made only by special act of the general
assembly.

Water and Wastewater Treatment Authorities

    These authorities are established by resolution of
the governing body of any city, metropolitan government,
or county government, after public hearing.  A five-
member authority governing board is appointed by the
executive of the creating government with the approval of
the governing body of the creating government.  The
executive officer of each participating government
appoints one member.  The board may fix service charges
and issue revenue bonds.  No water treatment authorities
were reported in operation as of January 1992.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Tennessee that have certain characteristics of 
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governemnts and are not counted as separate governments.
Legal provisions for some of the larger of these agencies
are discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).

    Industrial development corporations (county or
municipal).  General law authorizes the creation of
corporations to finance industrial, commercial,
recreational, and pollution control facilities, upon
application of three or more persons to the county or
municipal governing body.  A board of directors, 
appointed by the county or municipal governing body,
governs each corporation.  Industrial development
corporations may charge rents and may issue revenue
bonds.  In addition, the parent county or municipal
government may, upon voter approval, issue general
obligation bonds on behalf of the corporation.
                                   TN - p.  8

    Tennessee Housing Development Agency (State).  This
agency was formed to provide mortgage credit for low
and moderate income housing.  The governing body is a
board of 18 members, of whom 11 are appointed by the
Governor; 1 each is appointed by the speaker of the
senate and the speaker of the house of representatives;
plus the State treasurer, the comptroller of the 
treasury, the commissioner of the department of finance
and administration, the secretary of state, and a staff
assistant to the Governor.  The agency may fix charges
in connection with its loans, accept gifts, receive
State and Federal grants, and issue revenue bonds.

    Tennessee State School Bond Authority (State).  This
authority was established to finance public school
construction in the State.  The governing body consists
of designated State officials.  The authority may fix and
collect charges and rentals, issue revenue bonds, and
accept gifts, grants, or loans.

    Other examples include:

State
    Chickasaw Basin Authority
    Development districts
    Local neighborhood model development corporations
    Obion-Forked Deer Basin Authority
    Tennessee Child Care Facilities Loan Guarantee
     Corporation
    Tennessee Commodity Producer Indemnity Corporation
    Tennessee Competitive Export Corporation
    Tennessee Growth Fund
    Tennessee Local Development Authority
    Tennessee Neighborhood Development Corporation
    Tennessee Rural Electrification Authority
    Tennessee Student Assistance Corporation
    Tennessee Tollway Authority

County
    County airports
    County electric distribution agencies
    Drainage districts
    Emergency communications districts (county)
    Fire departments and districts
    Hamilton County Park Commission
    Health, educational and housing facility corporations
    Hospital districts and authorities
    Metropolitan hospital authorities (Shelby County)
    Metropolitan libraries (county)
    Port authorities (single county)
    Public building authorities
    Regional libraries
    Road improvement districts
    Transit authorities
    Zoning districts
                                   TN - p.  9

Municipal
    Central business improvement districts
    Emergency communications districts (municipal)
    Health, educational and housing facility corporations
    Knoxville Parking Authority
    Metropolitan celebration authorities
    Metropolitan hospital authorities (Memphis)
    Metropolitan libraries (municipal)
    Municipal airports
    Municipal electric distribution agencies
    Nashville Thermal Transfer Corporation
    Parking authorities
    Port authorities (metropolitan governments)
    Port of Rockwood Authority
    Public building authorities
    Transit authorities
    Zoning districts

Joint city-county
    City-county airports
    Memphis-Shelby County Harbor and Port Commission
    Memphis-Shelby County Auditorium and Market
     Commission
    Public building authorities
    Transit authorities

    Tennessee laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   TX - p.  1
               TEXAS

    Texas ranks 3rd. among the States in number of
local governments, with 4,791 as of January 1992.

COUNTY GOVERNMENTS (254)

There are no areas in Texas lacking county government.
The county governing body is called the commissioners
court.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1,171)

Municipal Governments (1,171)

    Municipal governments in Texas are the cities, towns,
and villages.  There are three types of municipalities
authorized under general law:

    Type A cities and towns--1875 law
    Type B towns and villages--1858 law
    Type C cities, towns, and villages--1909 law

    The minimum population required for incorporation is
600 for Type A municipalities, and 201 for Type B or C
municipalities.  There is no maximum population for Type
A municipalities, but the maximum population is 9,999 for
Type B municipalities and 4,999 for Type C 
municipalities.  Type A and B municipalities may operate
under the aldermanic or city manager forms of government,
whereas Type C muncipalities must operate under the
commission form of government.
    In addition, Texas law authorizes municipalities of
5,000 population or more to adopt home rule charters.
There are also some municipalities that were organized
before 1881 under special acts of the Texas legislature.

Township Governments (0)

    Texas has no township governments.

PUBLIC SCHOOL SYSTEMS (1,100)

School District Governments (1,100)

    The following types of school districts in Texas are
counted as separate governments for census purposes:

    Common school districts
    Independent (self-governing) school districts
    Municipal school districts
    Rural high school districts
    Industrial training school districts
    Rehabilitation districts for the handicapped
    County, joint county, and union junior college
     districts
    Independent junior college districts
    Enlarged junior college districts (formerly
     "regional college districts")
    County education districts
                                   TX - p.  2

    Common and independent school districts may in some
cases be countywide, countyline (intercounty), or
consolidated.  An elected board of trustees governs each
common or independent school district.  Both types of
districts may levy local school taxes and issue bonds.
    Municipal school districts are created by petition
to the mayor of the city or town, or to the board of
trustees of the independent school district serving the
city or town, after referendum approving the transfer of
control of the school district to the city or town
government.  The district may certify the amount of
school taxes to be collected by the city or town.
    Rural high school districts may be organized either
as common or independent school districts.  An elected
board of trustees governs each rural high school 
district.  The districts may levy school taxes and
issue bonds.
    An industrial training school district is governed
by a board of trustees consisting of three elected
members who appoint an additional four ex officio
members--a city council member, a school district board
member, a juvenile court judge in the county, and the
county judge or a member of the commissioners court.
Industrial training school districts may levy ad valorem
taxes upon voter approval.
    A rehabilitation district for the handicapped is
administered by a board of directors.  The total number
of directors is determined by the population of the
district.  Some of the directors are recommended by a
county commissioner covering each precinct and additional
members representing the population are appointed by the
county judge.  Rehabilitation districts may levy ad
valorem taxes.
    The county and joint junior college, union junior
college, independent junior college, and enlarged junior
college districts are each administered by an elected
board of trustees or regents.  Districts of these types
may levy ad valorem taxes and issue bonds.
    County education districts were authorized by 1991
legislation to reduce disparities in financing of public
schools in various localities.  The trustees of these
districts are selected by the school board of the school
district they represent.  County education districts
may levy property taxes.  Although these districts were
reported in operation in 1992, the authorizing 
legislation has since been declared unconstitutional.

Dependent Public School Systems (0)

    Texas had no dependent public school systems as of
January 1992.  However, 1990 legislation authorizes the
State to suspend the powers of local school boards and
place a local school district under a State-appointed
board of managers in cases where a local school district
fails to meet State accreditation standards.  School
districts under a State-appointed board of managers would
be classified as dependent agencies of the State 
government, and would not be counted as separate
governments.
                                   TX - p.  3

Other Educational Activities

    A junior college adminstered directly by an 
independent school district is not counted as a separate
government, but is classified as an activity of the
school district.
    Legislation in 1965 established countywide vocational
school districts that are financed by a county tax levy.
These districts, however, are administered by the board
of trustees of local school districts, and are not
counted as separate governments.
    Also not counted as separate governments are the
"common elementary districts" within rural high school
districts.  These have no boards or fiscal powers
separate from the rural high school districts.
    Regional education service centers, which provide
various educational and support services to school
districts, are created according to guidelines set by
the State department of education.  A seven-member board
appointed by representatives of the participating school
districts governs each center.  The centers may receive
contributions from participating school districts and
grants from the State foundation school fund.  As of
January 1992, 20 regional education service centers
were reported in operation.
    Higher education authorities, which finance student
loans and construction of higher education facilities,
are listed under "Subordinate Agencies and Areas," below.

SPECIAL DISTRICT GOVERNMENTS (2,266)

    Texas statutes authorize the creation of a variety 
of special districts or authorities that are counted as
governments.  These are discussed in detail below.  It
should be noted that some conservation and reclamation
districts are also authorized to operate under the
provisions of the water code, and the conservation and
reclamation districts created by special acts may have
the same designation as districts established under
other general laws.

Airport Authorities

    Airport authorities to operate and maintain airports
have been authorized under a number of special acts with
similar provisions.  Thus, authorities may be established
by the county commissioners court after petition of
voters and approval by local referendum.  A board of
directors, either appointed by the county commissioners
or elected by the voters, governs each authority.  The
authority may fix rates and charges for services and
facilities.  Airport authorities, as a rule, may issue
both revenue and general obligation bonds, but general
obligation bonds require voter approval.
                                   TX - p.  4

Civic Center Authorities

    These authorities to provide civic centers and 
related recreational facilities are created by the county
judge on petition of the governing bodies of two or more
cities following a public hearing.  A board of directors,
appointed by the county judge on recommendations from the
cities included in the authority, governs each authority.
The board of directors may issue revenue bonds and 
collect fees, rentals, and charges for services and
facilities.  Although authorizing legislation for these
authorities has never been repealed, none has ever been
reported in operation.

Conservation and Reclamation Districts

    Conservation and reclamation districts may be
established under either general or special laws.
Under general law, such districts are created by the
county commissioners (or by the Texas Natural Resources
Conservation Commission if the district serves two or
more counties) on petition of landowners after hearing
and, in some instances, local referendum.  Conservation
and reclamation districts established by special acts
with substantially similar provisions are known by a
variety of names.
    Conservation and reclamation districts perform a
variety of functions, including irrigation, flood
control, water storage for both domestic use and
irrigation, generation of power, sewerage and waste
disposal, and soil conservation, as specified in the
authorizing legislation for each district.  Their boards
of directors are appointed by the Governor or some State
agency or by local officials, or are elected by the
voters, as specified in the authorizing legislation for
each district.
    Revenue for conservation and reclamation districts
is mainly from rates and fees imposed for services.
Some districts of this type may also levy ad valorem
taxes or special assessments.  These districts may also
issue bonds and accept loans and gifts from the Federal
Government.  
    Conservation and reclamation districts that are
governed by the county commissioners court ex officio,
including the Harris County Flood Control District, are
not counted as separate governments.  See "Subordinate
Agencies and Areas," below).
    For river authorities established under laws 
authorizing conservation and reclamation districts, see
"River Authorities," below.

County Research and Development Authorities

    Authorities to promote scientific research and
development may be created by resolution of one or more
counties.  A board of directors, appointed by the
commissioners court of each county served, governs each
authority.  The authorities may fix rents, fees, and
charges, and may issue revenue bonds.
                                   TX - p.  5

Drainage Districts

    Districts to provide for drainage of agricultural
lands are established by the county commissioners court
on petition of landowners and after hearing and 
referendum.  A board of commissioners administers each
district; the commissioners are appointed by the county
commissioners or, on petion to the county commissioners,
are elected by the voters.  The districts may levy ad
valorem taxes and issue bonds.
    Drainage districts that are governed by the county
commissioners ex officio are not counted as separate
governments.  See "Subordinate Agencies and Areas,"
below.

Emergency Communications Districts

    Emergency communications districts are now subject
to county and city fiscal controls, and are therefore
no longer counted as separate governments.  See
"Subordinate Agencies and Areas," below.

Hospital Districts and Authorities

    Texas statutes authorize the following types of
districts to operate and maintain hospitals that are
counted as separate governments:

    Hospital authorities--1957 law
    Hospital authorities--1963 law
    Hospital districts--1957 general law
    Hospital districts--1989 general law

    Hospital authorities created under the 1957 law are
established by ordinance of one or more cities.  A board
of directors, appointed by the city governing body,
governs each authority.  The authorities may fix charges
and may issue revenue bonds, but may not levy taxes.
    Hospital authorities created under the 1963 law are
established by the county commissioners.  A board of
directors, initially appointed by the county
commissioners court, governs each authority.  However,
the resolution authorizing revenue bonds for authority
purposes may also indicate how a majority of directors
are selected.  The directors not specified in the 
resolution are appointed by the commissioners court.
The authority may fix rates and charges for services and
facilities.
    Hospital districts created under the 1957 general
law may be created in counties under 75,000 population
that meet specified assessed valuation requirements, by
the county commissioners on petition of voters and after
local referendum.  An elected board of trustees governs
each district.  The district may collect charges, levy
ad valorem taxes, and issue bonds upon voter approval.
Subsequent legislation in 1961 provided for two hospital
districts in Brazoria County with the same general
provisions as above.
                                   TX - p.  6

    Hospital districts created under the 1989 general
law may be created by petition to the county judge, after
public hearing and referendum.  An elected board of
directors governs each district.  The districts may fix
fees and charges, issue bonds, and, after voter approval,
may levy ad valorem taxes.
    In addition, numerous hospital districts have been
created by special legislation after voter approval.
A board of directors, trustees, or managers governs each
such district and is usually elected, but is in some
cases appointed.  These districts may fix service 
charges, but ad valorem tax levies and bond issues
require voter approval.  However, for a few districts,
the authorizing legislation requires county approval
of capital projects.  Districts for which such approval
is required are not counted as separate governments.
See "Subordinate Agencies and Areas," below.
    The following types of hospital districts under
general law are not counted as separate governments (see
"Subordinate Agencies and Areas," below):

    Hospital districts in counties over 190,000 
     population
    Hospital districts with ex officio boards--1957
     optional law

    Health facilities development corporations created by
a hospital district are classified as dependent on the
hospital district creating them.  They are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

Housing Authorities

    Texas laws authorize three types of housing 
authorities--county, municipal, and regional.  The
governing body of a county or city may, on its own
initiateive, establish a county or city housing 
authority.  Similarly, two or more counties may 
establish a regional housing authority.  The mayor
appoints the city housing authority commissioners, and
the county commissioners appoint the county or regional
housing authority commissioners.  Housing authorities
may fix rents and charges and issue bonds.

Housing Finance Corporations

    These entities are described under "Subordinate
Agencies and Areas," below.  Housing finance corporations
that serve two or more governments are counted as special
district governments, but housing finance corporatios
that serve only one county or city are not counted as
separate governments.

Irrigation Districts

    Formation of districts to provide irrigation and
drainage facilities is initiated by petition after public
hearing and approval from the county commissioners (if
                                   TX - p.  7

the district covers a single county) or from the Texas
Natural Resources Conservation Commission (if the
district covers more than one county); confirmation by
the voters is necessary.  A board of five directors,
elected by the voters, governs each district.  The
district may levy ad valorem taxes and impose water
charges, and may issue general obligation bonds.

Jail Districts
    
    Districts to finance jail facilities are created by
petition of voters to one or more counties, after public
hearing and referendum.  An elected board of directors
governs each district.  The district may levy ad valorem
taxes and issue bonds after voter approval.

Levee Improvement Districts

    These districts to provide levees and reclamation
are established by the county commissioners court, on
petition of the landowners and after hearing.  A board
of directors, appointed by the county commissioners or
elected at the option of voters (in cases where the
district has the same boundaries as the county) governs
each district.  The districts may issue bonds after
referendum and may levy ad valorem taxes.

Mental Health and Mental Retardation Authorities

    These authorities are established by contract between
two or more cities, counties, hospital districts, school
districts or combination thereof to provide community
mental health and mental retardation services.  A board
of trustees appointed by the governments represented
governs each authority.  The authorities may fix fees
and charges, and receive contributions from member
governments in accordance with contractual provisions.
    Mental health and mental retardation authorities
serving a single county are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.

Metropolitan Rapid Transit Authorities

    These authorities may be established to provide
transit service by the governing body of a principal
city in a metropolitan area, either on its own motion
or on petition of voters and after public hearing and
referendum.  A board composed of five members appointed
by the governing body of the principal city governs
each authority.  Upon voter approval, the board may
levy sales and use taxes.  It may also impose rates,
fares, tolls, rents, vehicle-emission taxes, or other
charges.  The metropolitan rapid transit authorities
serving Austin, Corpus Christi, Houston, and San Antonio
metropolitan areas were established under this law.
                                   TX - p.  8

Municipal Electric Utility Boards--1990 Law

    Boards to operate electric utilities in home rule
cities may be created by ordinance.  The electric utility
board of trustees is appointed by the city governing
body.  The electric utility board may fix rates and
charges, and may issue revenue bonds.

Municipal Power Agencies

    These agencies to provide for the generation,
transmission, and distribution of electric power are
created by the enactment of concurrent ordinances by
two or more public corporations, including cities, towns,
and conservation and reclamation districts.  A board of
directors, appointed by the governing bodies of the
creating governments, governs each agency.  The agency
may issue revenue bonds and enter into contracts for the
sale or exchange of energy.  The Texas Municipal Power
Agency and the Sam Rayburn Municipal Power Agency were
established under this law.

Navigation Districts

    Districts to operate and maintain port facilities
are created by the commissioners court, on petition of
landowners and after hearing and referendum.  A board of
commissioners appointed by the county commissioners court
governs each district except that, if a city of more than
100,000 inhabitants is included in the area, the board
consists of two commissioners appointed by the county
commissioners court, two by the city council, and one 
appointed jointly.  If the district includes all or part
of a city acting under special charter granted by the
legislature, the board of commissioners may also be
appointed by the navigation board that consists of the
members of the commissioners court, and the mayor and
governing body members of the participating city or
cities.  One district, the Trinity River Canal and
Conservation District, has an elected board.  The
districts may determine the amount of ad valorem taxes
to be levied and may issue bonds after voter approval.
Some navigation districts are called "port authorities."

Noxious Weed Control Districts

    These districts may be created by the county
commissioners court on petition of landowners and after
public hearing and local referendum.  An elected board
of directors adminsters each district.  The districts
may levy an acreage tax.

Ogallala Water Import Authority

    Formation of this authority to preserve, manage,
and distribute imported water within the area of the
Ogallala aquifer may be initiated by petition (signed by
landowners) or by the Texas Natural Resources Conserva-
tion Commission, followed by public hearing and voter
                                   TX - p.  9

approval. The law permits the agency to be confirmed by
the voters within a 5-year period from the time the
petition is filed.  A 15-member board governs the
authority; its members are initially appointed by the
Texas Department of Water Resources, but successors are
elected by the voters.  The authority may levy ad valorem
taxes and benefit assessments, fix charges and fees, and
issue general obligation bonds and revenue bonds.
Although authorizing legislation for this authority has
never been repealed, it has never been reported in 
operation.

Old Galveston Quarter

    A 1962 special act authorizes this agency on petition
of voters and after referendum to preserve historically
significant areas.  A five-member commission appointed by
the Governor from nominations submitted by the Old 
Galveston Property Owners Association administers the
agency.  The commission may lease or sell property.
Although the legislation authorizing this commission has
never been repealed, it has never been reported in
operation.

Palacios Seawall Commission

    This commission was created by a 1983 special act
to maintain seawalls.  It consists of appointed
representatives of Palacios city and Matagorda County.
The commission may levy ad valorem taxes and issue bonds.

Public Health Districts

    Districts to provide public health services are
created by interlocal agreements between two or more
local governments.  The composition of the district
governing body is specified in the agreement creating
the district.  The amount to be paid to the district
from each participating government is also specified
in that agreement.

Regional Transportation Authorities (in
Dallas-Fort Worth area)

    Regional transportation authorities are established
by a petition initiated by a county or city governing
body, after voter approval, to provide public and general
transportation services in a metropolitan area.  An
executive committee governs each authority; it consists
of 11 members, 7 of whom are selected by the sub-regional
board of the subregion containing a principal city of
800,000 or more inhabitants, and 4 of whom are selected
by the sub-regional board of the sub-region containing a
principal city of fewer than 800,000 inhabitants.  
Members of the sub-regional boards, in turn, are
appointed by the governing bodies of participating county
and municipal governments in accordance with a statutory
formula.  As an alternative, an authority serving one
subregion may be governed by the sub-regional board.  An 
                                   TX - p. 10

authority may acquire, construct, and maintain a
transportation system, charge rates, fares, and fees,
issue revenue bonds, and, with voter approval, levy a
sales tax.  Dallas Area Rapid Transit and Fort Worth
Transportation Authorities are organized under this law. 

River Authorities

    River authorities are established by special acts
of the legislature under the same constitutional 
provisions as conservation and reclamation districts.
They may perform a variety of functions, including
irrigation, flood control, water storage for both
domestic use and irrigation, generation of electric
power, sewerage and water disposal, and soil conservation
as specified in the authorizing legislation for each
authority.  River authorities may encompass one or more
counties.  A board of directors, appointed or designated
in whole or in part by the Governor, appointed by the
Texas Natural Resources Conservation Commission, elected
by the voters, or appointed by member governments,
governs each authority.  All river authorities may impose
rates and charges; some may issue bonds.  Only one river
authority, upon voter approval, may levy ad valorem
taxes.

Rural Fire Prevention Districts

    These districts to provide fire protection services
are established by the county commissioners court on
petition of voters, after hearing and referendum.  A
board of commissioners appointed by the county 
commissioners court governs each single-county district.
An elected board of commissioners governs each multi-
county district.  Both types of districts may levy ad
valorem taxes.

Rural Rail Transportation Districts

    Districts to preserve rail freight service are
established by order of the commissioners courts of two
or more contiguous counties.  A board of directors,
appointed by the commissioners courts of the counties
served, governs each district.  The district may fix
rents, and issue revenue bonds.

Soil and Water Conservation Districts

    Soil and water conservation districts are established
by the State soil and water conservation board on
petition of landowners and after referendum.  A board of
directors governs each district; it consists initially of
two members appointed by the State soil and water
conservation board and three elected members, but their
successors are elected.  The districts may accept Federal
and State grants.
                                   TX - p. 11

Special Utility Districts--1983 Law

    Districts to provide water and sewer systems, fire
protection, and solid waste collection, or any 
combination of these services, are created by petition of
a water supply corporation to the Texas Natural Resource
Conservation Commission, after public hearing and
referendum.  An elected board of directors governs each
district.  The districts may fix fees and charges and
issue bonds.

Sports Facility Districts

    Districts to provide sports facilities may be created
by order of the county commissioners court.  A board of
five commissioners governs each district, of whom two are
appointed by the county commissioners court, two by the
most populous city in the county, and one by the school
board of the largest school district in the county.
The districts may fix fees, charges, and rentals, and
may issue revenue bonds.

Superconducting Supercollider Facility Research
 Authorities

    Authorities to finance, build, operate, and maintain
projects in support of a nuclear supercollider research
facility may be created by resolution of two or more
county, municipal, or special district governments.
The composition of the authority governing body is
specified in the resolution creating the authority.
The authority may levy ad valorem taxes and issue bonds
after voter approval.

Water Districts

    The Texas Water Code permits the establishment of
the following types of districts:

      Districts serving a single county (established by
    county commissioners court):

      Fresh water supply districts--water supply and
       fire protection
      Underground water conservation districts (single
       county)--conservation and development of water
       supply
      Water control and improvement districts (single
       county)--water supply, sewerage systems,
       irrigation, flood control, drainage, electric
       light and power, and navigation
      Water improvement districts (single county)--
       irrigation and water supply
      Water supply districts--water supply and 
       conservation, and electric light and power
                                   TX - p. 12

      Districts serving two or more counties (established
    by Texas Natural Resources Conservation Commission):

      Municipal utility water districts--water supply,
       sewerage systems, flood control, parks and
       recreation, solid waste, and street lighting
      Underground water conservation districts (multi-
       county)--conservation and development of water
       supply
      Water control and improvement districts (multi-
       county)--water supply, sewerage systems,
       irrigation, flood control, drainage, electric
       light and power, and navigation
      Water improvement districts (multi-county)--
       irrigation and water supply

    Similar provisions apply to each of these types of
districts.  Each is established on petition of landowners
to the county commissioners court (by constituent 
districts in the case of water supply districts) or to
the Texas Natural Resources Conservation Commission; a
local referendum is required except for the water supply
districts.  All of these districts have elected governing
bodies.  They may issue bonds, fix and collect charges as
appropriate, and, with the exception of water supply
districts, may levy ad valorem taxes. 
    Water power control districts are no longer 
authorized under the Texas Water Code.  No water power
control districts were reported in operation as of
January 1992. 

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Texas that have certain characteristics of governmental
units but that are classified for census statistics as
subordinate agencies of the State or local governments
and are not counted as separate governments.  Legal
provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional servoces in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served. 
                                   TX - p. 13

    Deepwater Port Authority (State).  This authority was
established by a special act to provide an offshore
deepwater port capable of accommodating supertankers for
the import of crude oil and other fluid commodities.  A
nine-member board of commissioners, appointed by the
Governor with senate approval, governs the authority.
The authority may fix rentals, tolls, fees, rates,
tariffs, and charges, and may issue revenue bonds.

    Harris County Flood Control District (county).  This
district, which was organized under the conservation and
reclamation district law to provide drainage, flood
control, and reclamation services (see "Special District
Governments," above) is not counted as a separate
government.  It is governed by the county commissioners
of Harris County.

    Health facilities development corporations (county,
municipal, or special district).  These corporations to
finance health care facilities are established by
resolution of the governing body of a county, 
municipality, or hospital district.  A board of 
directors appointed by the creating government governs
the corporation.  The corporation receives revenue from
the rental or sale of health facilities, and may issue
revenue bonds.

    Higher education authorities (municipal).  These
authorities to finance higher education facilities and
student loans are established by ordinance of the
creating municipality.  A board of directors, appointed
by the governing bodies of the participating 
municipalities, governs the authority.  The authority
may fix charges, receive contributions, and issue 
revenue bonds.

    Hospital districts in counties over 190,000
population (county).  These districts are established by
the county commissioners court, after voter approval.
A board of hospital managers, appointed by the county
commissioners court, governs each district.  The county
may levy taxes and issue revenue bonds for district
purposes.  The district budget may be adopted only after
approval by the county commissioners court.  The Bexar
County, Dallas County, El Paso County, Harris County,
Nueces County, and Tarrant County Hospital Districts
were established under this law.

    Housing finance corporations (county or municipal).
These corporations are authorized to provide mortgage
credit for housing.  They are established upon
application of three or more persons to the county or
city governing body, after resolution of the governing
body.  A board of directors governs each corporation;
the initial directors are named in the articles of
incorporation, but their successors are appointed by
the county or city governing body.  A corporation may
                                   TX - p. 14

accept grants or contributions, fix charges in
connection with its loans, and issue revenue
bonds.  Housing finance corporations that serve two or
more governments are counted as special district
governments; see "Special District Governments," above.

    Industrial development corporations (State, county,
municipal, or special district).  These corporations are
authorized to provide facilities for industries.  They
are established on application of three or more persons
to the governing body of a county, a city, or a
conservation and reclamation district, after resolution
of the establishing government.  A board of directors,
appointed by the establishing government, governs each
corporation.  A corporation may fix rentals, receive the
proceeds of sales taxes (in certain cities), and may
issue revenue bonds, subject to the approval of the
establishing government.

    Texas Guaranteed Student Loan Corporation (State).
This corporation was created by act of the legislature
to finance loans to students.  The corporation board
consists of 11 directors, of whom 8 are appointed by the
Governor, 1 by the commissioner of higher education, 1
by the coordinating board of the Texas college and
university system, and the comptroller of public accounts
ex officio.  The corporation may receive contributions,
fix charges in connection with its loans, and may issue
revenue bonds.

    Texas Hospital Equipment Financing Council (State).
This agency was created by act of the legislature to sell
and lease equipment to hospitals in the State.  The
Governor appoints the 12 council members.  The council
may fix rentals and other charges, and may issue revenue
bonds.

    Texas Housing Agency (State).  This agency was 
abolished in 1991.  Its functions are now performed by
the Texas Department of Housing and Community Affairs.

    Texas Public Finance Authority (State).  This
authority, formerly named the Texas Public Building
Authority, was created by act of the legislature to 
finance State buildings.  A board appointed by the
Governor with the consent of the senate governs the
authority.  The authority may fix rentals and may issue
revenue bonds.

    Texas Turnpike Authority (State).  This authority was
established by a special act to build, operate, and
maintain State toll highways.  A 12-member board of
directors, which includes 3 members of the State highway
commission in an ex officio capacity, and 9 members
appointed by the Governor with senate consent, governs
the authority.  The authority may collect tolls and may
issue revenue bonds.
                                   TX - p. 15

    Texas Water Resources Finance Authority (State).  
This authority was established by act of the legislature
to finance water resources conservation and development
by purchasing water-related bonds issued by Texas
political subdivisions.  The Texas Natural Resource
Conservation Commission governs the authority in an ex
officio capacity.  The authority may receive interest
from bonds it acquires, and may issue revenue bonds.

    Urban renewal agencies (municipal).  These agencies
may be established by the city council after local
referendum.  A board of commissioners appointed by the
mayor with the approval of the city council governs each
agency.  An urban renewal agency may accept grants and
appropriations and issue revenue bonds.  The sponsoring
city may issue general obligation bonds for urban renewal
purposes and may levy taxes for this purpose with the
approval of the voters.

    Other examples include:

State
    Agricultural Finance Authority
    Texas Economic Development Corporation
    Texas High Speed Rail Authority
    Texas Low Level Radioactive Waste Disposal Authority
    Texas National Guard Armory Board
    Texas Natural Resources Conservation Commission
     (formerly Texas Water Development Board)
    Veterans Land Board

County
    Agricultural development corporations
    City-county health units (county portion)
    City-county hospitals (county portion)
    Conservation and reclamation districts governed by
     county commissioners (special acts)
    Corrigan Hospital District (Polk County)
    County appraisal districts
    County building authorities
    Crime control districts
    Drainage districts governed by county commissioners
    Emergency services districts--general law
    Emergency services districts in counties with 125,000
     or fewer inhabitants
    Hood County Hospital District
    Hospital districts governed by county commissioners
     (1957 optional law)
                                   TX - p. 16

    Joint county-municipal auditorium boards (county
     portion)
    Joint city-county hospital boards (county portion)
    Livingston Hospital District (Polk County)
    Lubbock County Hospital District
    Mental health and mental retardation authorities
     (single-county)
   *Mosquito control districts
    Park districts (counties adjoining Comal and
     Guadalupe Rivers)
   *Road districts
    Road utility districts
    Storm water control districts
    Titus County Hospital District
    Tyler County Hospital District
    Wind erosion conservation districts

Municipal
    City of Laredo Port of Entry Authority
    City-county health units (city portion)
    City-county hospitals (city portion)
    City elderly housing corporations
    Dallas-Fort Worth Regional Airport Board
    Industrial districts (administrative areas)
    Joint county-municipal auditorium boards (municipal
     portion)
    Joint city-county hospital boards (city portion)
    La Porte Area Water Authority
    Municipal management districts
    Municipal parking authorities
    Municipal property finance authorities or
     corporations
    Public improvement districts
    Road utility districts

Other
    Pollution control districts created within the Gulf
Coast Waste Disposal Authority are administered by the
authority and are classified as dependent activities
thereof.  The Gulf Coast Waste Disposal Authority, in
turn, is organized as a conservation and reclamation
district under Texas law, and is counted as a special
district government for census purposes.

    Texas laws also provide for various types of local
areas for election purposes and administration of
justice.


                                   UT - p.  1
               UTAH

    Utah ranks 37th. among the States in number of local
governments, with 626 as of January 1992.

COUNTY GOVERNMENTS (29)

    There are no areas in Utah lacking county government.
Counties operating under general law are divided into
the following classes, based on their population:

    First class--700,000 or more inhabitants
    Second class--125,000 to 699,999 inhabitants
    Third class--18,000 to 124,999 inhabitants
    Fourth class--10,000 to 17,999 inhabitants
    Fifth class--3,500 to 9,999 inhabitants
    Sixth class--fewer than 3,500 inhabitants

    Under general law, the county governing body is
called the board of county commissioners.  Legislation
enacted in 1973 allows formation of optional forms of
county government.  Counties may adopt one of the
following alternate forms of government after voter
approval:

    General County (modified)
    Urban County
    Community Council
    Consolidated City and County

    In counties with one of these optional forms of
government, the governing body is the county council.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (228)

Municipal Governments (228)

    Municipal governments in Utah are the cities and
towns.  The following classes, based on population size,
apply to cities:

    First class--100,000 inhabitants or more
    Second class--60,000 to 99,999 inhabitants
    Third class--800 to 59,999 inhabitants

    After reaching a population of 800, a town becomes
a third class city.  The minimum population requirement
for incorporation is 100.

Township Governments (0)

    Utah has no township governments.

PUBLIC SCHOOL SYSTEMS (40)

School District Governments (40)

    The following types of school districts in Utah are
counted as separate governments for census purposes:
                                   UT - p.  2

    City school districts
    County school districts

    City school districts are authorized in each first
and second class city.  County school districts are
authorized in each county, but some populous counties
have more than one "county" school district.  An elected
board of education administers each county and city 
school district.  Both city and county school districts
may levy local school taxes and issue bonds.

Dependent Public School Systems (0)

    Utah has no dependent public school systems.

SPECIAL DISTRICT GOVERNMENTS (329)

    Utah statutes authorize the creation of a variety of
special districts or authorities that are counted as
governments.  These are discussed in detail below.

Cemetery Maintenance Districts

    These districts are created by the board of county
commissioners on petition of landowners and after
referendum.  An elected board of commissioners governs
each district.  The districts may levy ad valorem taxes.

County Service Areas

    These areas may be established in unincorporated
areas by resolution of the board of county commissioners
on its own initiative or on petition of voters or 
landowners, after public hearing.  They may provide any
of the following services that are not provided on a
countywide basis:  police or fire protection; irrigation
or domestic water supply; water conservation; park,
recreation, or parkway facilities; cemeteries; libraries;
sewers, sewage and storm water treatment and disposal;
flood control; garbage and refuse collection; street
lighting; airports; planning and zoning; street, road,
sidewalk, and curb construction and maintenance; mosquito
abatement; and health or hospital services.  A board of
trustees who may be either appointed by the board of
county commissioners or, on petition of voters, may be
elected, governs each service area.  County service areas
may levy ad valorem taxes and service charges, and may
issue bonds with voter approval.
    Utah laws also provide that the board of county
commissioners may serve ex officio as the board of
trustees of a county service area.  Areas so administered
are not counted as separate governments (see "Subordinate
Agencies and Areas," below).
                                   UT - p.  3

Drainage Districts

    Drainage districts may be created by the county
commissioners (or by the city or town governing body if
located wholly within an incorporated area) on petition
of the landowners.  A board of supervisors appointed by
the establishing government governs each district.  The
district may levy benefit taxes and issue bonds upon
voter approval.
    No districts may be formed under this law after June
30, 1975, but similar districts may be formed under the
provisions of the Utah Special Service District Act (see
"Special Service Districts," below).

Fire Protection Districts with Elected Boards

    Fire protection districts may be established by the
county board of commissioners on petition of landowners
and after hearing.  A referendum on the establishment
of these districts is optional.  An elected board of
commissioners governs each district.  The districts may
levy ad valorem taxes.
    No districts may be formed under this law after June
30, 1975, but similar districts may be formed under the
provisions of the Utah Special Service District Act (see
"Special Service Districts," below).
    Countywide fire protection districts are administered
by the board of county commissioners, and are not counted
as separate governments.  See "Subordinate Agencies and
Areas," below.

Housing Authorities

    A 1969 law provides that a municipal or county 
governing body may establish a housing authority by
resolution, on its own motion or on petition of voters.
A board of commissioners appointed by the mayor with the
consent of the municipal governing body (in the case of
municipal housing authorities) or by the board of county
commissioners (in the case of county housing authorities)
governs each authority.  The authority may fix rents and
charges, receive Federal grants, and issue revenue bonds.
    Similar provisions apply to Indian housing 
authorities.  In the 1987 Census of Governments, and in
previous census reporting, Indian housing authorities
were classified as subordinate agencies of the State
government, and were not counted as separate governments.

Improvement Districts for Utility or Sewer Systems

    Districts to provide for sewage disposal, water
supply, electric power, or gas may be created by the
board of county commissioners on petition of landowners.
If a separate board of trustees governs the district, the
trustees are elected, except that, in districts including
two or more incorporated areas, one trustee is appointed by
the chief executive officer of each city and town in the
area and, if unincorporated area is also included, one is
                                   UT - p.  4

appointed by the board of county commissioners.  The
districts may levy ad valorem taxes, fix rates and
charges for services, and issue bonds upon voter
approval.
    Improvement districts administered by the county
governing body ex officio are not counted as separate
governments.  See "Subordinate Agencies and Areas,"
below.

Intermountain Power Agency

    This agency is now covered under "Municipal Power
Agencies," below.

Irrigation Districts and Water Conservation Districts

    A general law provides for the creation of these
districts by the board of county commissioners of the
county having the largest acreage in the district, on
petition signed by the Governor or landowners and after
hearing and referendum.  An elected board of directors
governs each district.  The district may issue bonds
on approval of the voters, levy special assessments, and
fix tolls and charges for the sale of water.

Metropolitan Water Districts

    Districts to provide for the distribution of water
for municipal, domestic, mining, and irrigation purposes
are created by ordinance of one or more municipal
legislative bodies, after referendum.  A board of 
directors, appointed by the establishing municipalities,
governs each district.  The district may levy ad valorem
taxes, fix water rates, and issue bonds with voter
approval.

Mosquito Abatement Districts

    These districts are established by the board of
county commissioners on petition of voters and after
public hearing.  A board of trustees consisting of one
member appointed by the board of county commissioners 
and one appointed by the governing body of each 
municipality in the district, governs each district.
The districts may levy ad valorem taxes.


Municipal Power Agencies

    The following agencies were created under this law:

    Intermountain Power Agency
    Utah Associated Muncipal Power System
    Utah Municipal Power Agency

    These agencies were established under 
intergovernmental agreements, by resolution of the
governing bodies of the participating governments, to
                                   UT - p.  5

generate and transmit electric power.  A board of
directors selected from representatives of participating
governments, as specified in the agreement establishing
the agency, governs each agency.  The agencies receive
revenue from the sale of electricity to member
governments under contract, and may issue revenue bonds.

Public Transit Districts

    These districts are established after ordinance of a
municipal or county legislative body; the ordinance
specifies the names of other municipalities to be
included in the district.  The additional municipalities
to be included in the district must also approve
creation of the district by ordinance, and a local
referendum is required.  The Utah Transit Authority was
established under this law.  An appointed board of
directors governs each district.  In districts serving
areas of less than 200,000 population, the number of
directors is determined on the basis of each full unit
of regularly scheduled passenger routes.  If more than
200,000 people are being served, one director is
appointed by each county in the district, based on its
district membership, plus one additional director for
each 120,000 people residing within the district and
county.  District boards may fix rates and charges for
service, levy ad valorem taxes, accept grants, and issue
both general obligation and revenue bonds.

Soil Conservation Districts

    Soil conservation districts are created by the State
soil conservation commission, on petition of landowners
and after referendum.  A board of five elected
supervisors governs each district.  The districts may
require contributions from benefited landowners and may
accept gifts and borrow money.

Special Service Districts

    Utah statutes authorize the creation of special
service districts by county or municipal governing
bodies, on their own initiative or upon petition of
landowners, after public hearing.  These districts may
perform one or more of the following functions:  water
supply, sewerage, drainage, flood control, garbage
disposal, health care, transportation, recreation, fire
protection, and street lighting.  These districts may
be governed by an administrative control board that is
either elected or appointed or, as an alternative, may
be governed by the county or city governing body ex
officio.  The district board may fix service charges,
but tax levies on behalf of the district are made by
the county or municipality served.
                                   UT - p.  6

    Improvement districts governed by a special service
district are classified for census purposes as adjuncts
of the special service district they serve, and are not
counted as separate governments.
    Special service districts that are governed by the
county or municipal governing body in an ex officio
capacity are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.

Utah Associated Municipal Power System

    This system is now listed under "Municipal Power
Agencies," above.

Water Conservancy Districts and Subdistricts

    These districts are created by the district court
on petition of landowners.  A board of directors,
appointed by the district court, governs each district.
The district may issue bonds upon voter approval, levy
ad valorem taxes and special benefit assessments, and
fix rates for the sale of water.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Utah that have certain characteristics of governmental
units but that are treated in census statistics as
subordinate agencies of the State or local governments
or as private rather than governmental activities, and
are not counted as separate governments.

    Utah Housing Finance Agency (State).  This agency was
formed to provide mortgage credit for low and moderate
income housing.  The agency governing body is a nine
-member board, including six members appointed by the
Governor, plus the executive director of the department
of community and economic development, the commissioner
of the department of financial institutions, and the
State treasurer, or their designees, who serve in an ex
officio capacity.  The agency may fix charges in
connection with its loans, accept gifts, receive State
and Federal grants and appropriations, and issue revenue
bonds.

    Other examples include:

State
    Bounty districts (under Agricultural Wildlife Damage
     Prevention Board)
    Great Salt Lake Development Authority
    Hazardous Waste Facilities Management Authority
    Registration districts (vital statistics, under
     department of health)
    Solid and Hazardous Waste Control Board (formerly
     Solid and Hazardous Waste Committee)
    Utah Higher Education Assistance Authority
    Utah Intermountain Port Authority
    Utah State Armory Board
    Utah State Building Board                                   UT - p.  7

    Utah State Building Ownership Authority
    Utah Technology Finance Corporation

County
    Building authorities (county)
    City-county health departments
    Community redevelopment agencies
    County health departments
    County service areas administered by county
     commissioners
    District health departments
    Fire protection districts administered by county
     commissioners
    Historic districts
    Improvement districts administered by county
     commissioners
    Interlocal finance authorities (sometimes called
     finance cooperatives)
    Local mental health authorities
    Local substance abuse authorities
    Municipal services districts
    Neighborhood redevelopment agencies
    Parking and business improvement districts
    Port authorities (county)
    Pure sugar beet seed districts
    Road districts
    Salt Lake County Flood Control District (administered
     by county commissioners)
    Special service districts administered by county
     commissioners
    Sprinkling districts (county)

Municipal
    Airport authorities
    Building authorities (municipal)
    Community redevelopment agencies
    Historic districts
    Municipal improvement districts
    Neighborhood redevelopment agencies
    Parking and business improvement districts
    Port authorities (municipal)
    Special service districts administered by municipal
     governing body
    Sprinkling districts (municipal)

    Utah laws also provide for various types of local
areas for election purposes and administration of 
justice.

                                   VT - p. 1
               VERMONT

    Vermont ranks 36th. among the States in number
of local governments, with 681 as of January 1992.

COUNTY GOVERNMENTS (14)

    There are no areas in Vermont lacking county
government.  However, the county governments perform
very limited functions--chiefly maintaining the
courthouse and county jail.  The principal 
administrative officers of the county are two
assistant or "side" judges.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (287)

    The 287 subcounty general purpose governments in
Vermont comprise 50 municipal (city and village)
governments, and 237 town governments.  These two types
of governments are distinguished primarily by the
historical circumstances surrounding their incorporation.
In Vermont, city, village, and town governments have
similar powers and perform similar functions.

Municipal Governments (50)

    The term "municipality," as defined for census
statistics on governments, applies to the cities and
incorporated villages in Vermont.  Towns, to which the
term "municipalities" is applied by Vermont statutes,
are counted for census purposes as township rather than
municipal governments (see below).  Unlike cities,
which exist outside the area of any town, villages are
included within town areas.

Town or Township Governments (237)

    Although not differing in legally authorized powers
from cities and villages, units in Vermont designated as
"towns" are counted in census statistics as a separate
type of government.  Towns perform many of the duties
elsewhere commonly associated with county and municipal
governments.  The town governing body is called the board
of selectmen.
    Although town governments exist in each county
in Vermont, they do not cover the entire area of
each county.  Cities, "gores," "grants," and
unorganized towns exist outside the area of any
town with an organized town government.  Unorganized
towns, "gores," and "grants" in Vermont are geographic
areas only; they are governed by State-appointed
"supervisors" and are not counted as governments.

PUBLIC SCHOOL SYSTEMS (276)

School District Governments (276)

    The following types of school districts in Vermont
are counted as separate governments for census purposes:
                              VT - p.  2

    City school districts
    Town school districts
    Incorporated school districts
    Union school districts

    The city and town school districts are governed by
boards of directors elected at the school district
meeting at which school fiscal needs are determined.
    The incorporated districts are created by special
acts of the legislature but with substantially uniform
provisions.  Officers of each district are elected at
the annual district meeting at which school tax levies
are voted.
    The union school districts are established by vote
of the establishing towns and their boards are chosen
by and from the participating districts.  Fiscal
requirements for a union school district are apportioned
among the participating town school districts.  Provision
is also made for interstate school districts in Vermont.

Dependent Public School Systems (0)

    Vermont has no dependent public school systems.

Other Educational Activities

    Supervisory units, also called "supervisory unions,"
are entities for the supervision of school affairs in
two or more town school districts or incorporated school
districts.  They are classified as joint educational
service agencies of these districts for census purposes,
and are not counted as separate governments.  Expenses
are met by the participating school districts.  In 
January 1992, 58 supervisory unions were reported in
operation.
    Schools in unorganized towns and gores are operated
by officers representing the State government and are
classified for census purposes as State activities.
They are not counted as separate governments.

SPECIAL DISTRICT GOVERNMENTS (104)

    Vermont statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Consolidated Sewer Districts

    Under general law, two or more contiguous towns
or other municipal corporations may establish a
consolidated sewer district after voter approval.  An
elected board of commissioners governs each district.
The district may fix sewer charges, levy taxes, and
issue revenue bonds.  General obligation bonds may be
issued with the approval of the voters.  No 
consolidated sewer districts were reported in operation
as of January 1992.
                                   VT - p.  3

Consolidated Water Districts

    These districts are established when voters approve
the merger of the water facilities of two or more
contiguous cities or towns.  An elected board of water
commissioners governs each district.  The district may
fix water rates and levy ad valorem taxes.  The district
may issue revenue bonds and general obligation bonds;
general obligation bonds require voter approval.
Wholesale consolidated water districts operate under the
same provisions, but sell water to cities and towns on a
wholesale basis rather than directly to customers.

Fire Districts

    Fire districts, which provide fire protection, 
sewers, sidewalks, and street lighting, sprinkling, or
oiling, are established by the town selectmen on petition
of landowners.  An elected prudential committee governs
each district.  The district may, upon voter approval,
levy ad valorem taxes.
    These districts are to be distinguished from town
fire districts governed by the town selectmen.  Such
districts are not counted as separate governments for
census purposes.  See "Subordinate Agencies and Areas,"
below.

Housing Authorities

    Housing authorities may be established by resolution
of the city, village, or town governing body on its own
initiative or on petition of residents.  A board of
commissioners apponited by the mayor governs each
authority.  Housing authorities may issue bonds and fix
rates and rentals.  Joint housing authorities may be
formed by resolution of two or more cities, villages,
or towns.

Lake Champlain Bridge Commission

    This commission was abolished in 1987.

Mass Transit Authorities

    These authorities are now listed under the heading,
"Regional Transit Authorities or Districts."

Natural Resources Conservation Districts

    These districts, formerly known as soil and water
conservation districts, are created by the State natural
resources conservation council on petiton of landowners
and after referendum.  The governing body consists of
three elected supervisors and two supervisors appointed
by the State natural resources conservation council.  The
districts may require contributions from benefited
landowners and may accept Federal and State aid.                                   VT - p.  4

Regional Transit Authorities and Districts

    Vermont statutes authorize the following types of
entities to provide transit service:

    Regional transit authorities
    Regional transit districts

    Two or more cities, towns, or villages may form a
regional transit authority after voter approval to
provide transit service directly or by contract.  A board
of commissioners, consisting of two appointees from each
member government, governs each authority.  The authority
may fix fares and assess participating governments on
the basis of weekly miles of service.  The Chittenden
County Transportation Authority was established by a
special act with provisions similar to the general law
authorizing regional transit authorities.
    Regional transit districts may be formed by an
agreement between two or more cities, towns, or
villages, after approval of the State transportation
board and the voters.  A board consisting of one or
representatives of each participating city, town, or
village governs each district.  The districts may
fix fares, rates, and charges, accept contributions
from participating governments, and issue bonds.

Solid Waste Management Districts

    Several solid waste districts have been established
under special acts or intergovernmental agreements, but
with similar provisions.  The number of district board
members representing each participating municipality
is specified in the special act or intergovernmental
agreement.  These districts may apportion the share of
the district budget to be met by appropriations from
each participating municipality, except for the Rutland
County Solid Waste District, which may levy ad valorem
taxes and recieve revenues from the sale of steam.
These districts may issue bonds (after voter approval
in the case of the Rutland County Solid Waste District).

Vermont Public Power Supply Authority

    This authority was created by special act from the
Vermont Public Power Supply System Inc.  The authority
governing body is a board of directors appointed by the
governing bodies of participating cities, towns, and
electric cooperatives.  The authority may collect rates
and fees, and may issue revenue bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Vermont that have certain characteristics of governmental
units but that are classified in census statistics as
subordinate agencies of the State or local governments
and are not counted as separate governments.  Legal
                                   VT - p.  5

provisions for some of the larger of these are discussed
below (see "Public School Systems," above, regarding
educational agencies of this nature).

    Vermont Educational and Health Buildings Finance
Agency (State).  This authority was established by a
special act to finance construction of buildings for
the purposes indicated.  The agency board consists of 
seven members appointed by the Governor, two additional
members appointed by those seven, plus the commissioner
of education, the secretary of human services, the State
treasurer, and the secretary of administration, who serve
ex officio.  The authorty may fix rentals and charges
collected for use of authority facilities, and may
issue revenue bonds.

    Vermont Housing Finance Agency (State).  This agency
was formed to provide mortgage credit for low and
moderate income housing.  The governing body is a board
of seven commissioners, including four commissioners
appointed by the Governor, plus the commissioner of
banking, insurance and securities, the State treasurer,
and the secretary of development and community affairs,
or their designees, who serve in an ex officio capacity.
The agency may fix charges in connection with its loans,
accept gifts, receive State and Federal grants, and 
issue revenue bonds.

    Vermont Industrial Development Agency (State).  This
authority was established by special act to finance the
construction of industrial facilities.  The authority
board consists of 12 members, 9 of whom are appointed by
the Governor with the consent of the senate, plus the
commissioner of agriculture, food and markets, the
secretary of development and community affairs and the
State treasurer, who serve in an ex officio capacity.
The authority may make mortgage loans, fix charges, and
issue revenue bonds.

    Vermont Municipal Bond Bank (State).  This agency
was established by special act to make funds available
at reduced rates to governmental units in the State for
financing their public improvements.  The bank governing
board consists of the State treasurer and four directors
appointed by the Governor with the consent of the senate.
The bank may fix fees and charges for its services,
receive State appropriations, and issue revenue bonds.

    Vermont State Housing Authority (State).  This 
authority was established by special act to provide
assisted housing.  A seven-member commission appointed by
the Governor governs the authority.  The authority may
issue revenue bonds and fix and collect charges for its
services.  The authority may operate projects anywhere
in the State.
                                   VT - p.  6

    Other examples include:

State
    Ambulance districts
    Highway districts
    Vermont Environmental Conservation Agency
    Vermont Home Mortgage Guarantee Board
    Vermont State Colleges, Inc.
    Vermont Student Assistance Corporation
    Vermont Transportation Authority
    Vermont Whey Pollution Abatement Authority

Municipal
    Conservation commissions
    Local health districts
    Urban renewal agencies
    Zoning districts

Town
    Conservation commissions
    Fire districts governed by town selectmen
    Local health districts
    Urban renewal agencies
    Zoning districts


    Vermont laws also provide for various types of local
areas for election purposes and administration of
justice.


                                   VA - p.  1
                    VIRGINIA

    Virginia ranks 43rd. among the States in number of
local governments, with 454 as of January 1992.

COUNTY GOVERNMENTS (95)

    The entire area of the State is encompassed by
county government except for areas located within the
boundaries of the 41 cities.  Cities in Virginia exist
outside the area of any county, and are counted as
municipal rather than county governments.  The county
governing body is called the board of supervisors, except
in Arlington County, where it is known as the county 
board.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (230)

Municipal Governments (230)

    Municipal governments in Virginia comprise the 41
city governments and 189 town governments, classified
by population size as follows:

    Cities--5,000 inhabitants or more
    Towns--1,000 inhabitants or more

    Action by a town is required to change to the city
class.  Since 1964, the statutes have required that
the minimum population for incorporation as a town be
1,000 inhabitants.  The 41 cities, referred to in the
Constitution as "independent incorporated communities,"
differ from towns in that they do not lie within the
boundaries of any county.  These cities perform 
county-type as well as municipal functions.  Although
Virginia law still refers to procedures to conversion
of second class cities to first class, there are no
differences between powers of first class and second
class cities under present law.
    Virginia law also authorizes "township" governments
which encompass the area of towns within a county that
consolidates with another city or county.  If the town
does not sign the consolidation agreement, it may 
continue in existence as a separate "township" 
government.  Such a "township" would continue to have
the same officers as towns, and would be counted as a
municipal government, rather than as a township
government, for census purposes.  As of January 1992,
there were no "township" governments in Virginia.
    Under Virginia law, "tier-cities" may also be 
formed through city-county consolidations.  A tier-city
would continue to exist as a separate entity and would
exercise the same powers as a town, plus any additional
powers and functions set out in the consolidation
agreement.  As of January 1992, there were no "tier-city"
governments in Virginia.
                                   VA - p.  2

Township Governments (0)

    Virginia has no township governments as defined for
census purposes.  The "townships" in Virginia are
described above under "Municipal Governments."

PUBLIC SCHOOL SYSTEMS (135)

School District Governments (0)

    Virginia has no independent school district 
governments.

Dependent Public School Systems (135)

    Virginia statutes provide for the following types of
dependent public school systems:

    Systems dependent on county governments (94):
      County school systems

    Systems dependent on municipal governments (41):
      City school systems
      Town school systems

    County, city, and town public school systems in
Virginia are classified as dependent agencies of county
or municipal governments, and are not counted as separate
school district governments.  City or county public 
school systems receive county or city appropriations and
State funds.  The county and city governing bodies set
the budgets for their public school systems.
    Each county and city in Virginia constitutes a 
"school division" for the operation of public schools.
Each school division is counted as a separate dependent
public school system in census statistics.  In January
1992, 94 county and 41 city school divisions were 
reported.  The State board of education may divide or
consolidate school divisions upon consent of the school
boards and the governing bodies of the counties and the
municipalities affected, and with the consent of the
general assembly.  In addition, two or more school
boards, with the consent of the State board of education,
may establish joint schools.
    The public schools in the cities of Bedford, Fairfax,
and Salem are operated, under contract, by the boards of
education of Bedford, Fairfax, and Roanoke Counties,
respectively.  The public schools in James City County
and the city of Williamsburg are jointly operated, as are
the public schools in Greensville County and the city of
Emporia, and in Alleghany County and the city of Clifton
Forge.  In addition, Halifax County and the city of South
Boston jointly operate the secondary schools that serve
their jurisdictions; however, each jurisdiction operates
its own elementary system.  Rockbridge County and the
city of Lexington jointly operate one high school; the
rest of the schools in those two divisions are operated
by their respective school boards.
                                   VA - p.  3

    City school boards are appointed by the city council.
County school boards are appointed by the school board
selection commission which, in turn, is appointed by the
circuit court; however, upon voter approval, a county
school board may be appointed by the county governing
body.  In counties that have the county manager, county
executive, urban county executive, or county board form
of government, the school board is appointed by the
county board of supervisors.
    In public school systems serving more than one county
or city, the school board members are appointed by the
governing body of the county or the city they represent.
The number of school board members representing each
county or city is determined by agreement between member
counties and cities.
    Virginia law also authorizes the establishment of
special "town school districts" for the operation of
schools.  Town school districts are classified for census
reporting as dependent agencies of the town governments,
since the town council appoints members of the school
board and provides for the system fiscal requirements.
In January 1992, there were two town school districts
reported in operation.
    Each county and some city school divisions are
divided into "districts" from which members of the
respective school boards are appointed.  These districts
exist only for representational purposes.

Other Educational Activities

    School boards may provide special and vocational
education programs, either using their own personnel and
facilities, or by contract with other school boards.
These programs are not counted as separate governments.
In cases where two or more school boards provide these
programs jointly, they are classified as joint
educational service agencies of the participating county,
city, or town school systems.  As of January 1992, 10
joint special education programs and 11 joint vocational
education programs were reported in operation.

SPECIAL DISTRICT GOVERNMENTS (129)

   Virginia statutes authorize the creation of a variety
of special districts or authorities that are counted as
governments.  These are discussed in detail below.

Airport Authorities and Commissions (special acts)

    The following airport authorities and commissions,
established jointly by two or more local governments to
provide, operate, and maintain airports, are counted for
census reporting as governments:

    Alleghany-Bath-Clifton Forge-Covington Airport 
     Authority
    Blue Ridge Airport Authority
    Brookneal-Campbell County Airport Authority
    Capital Region Airport Commission
                                   VA - p.  4
    Charlottesville-Albemarle Airport Authority
    Cumberlands Airport Commission
    Emporia-Greensville Airport Commission
    Halifax County-South Boston Airport Commission
    Mecklenburg-Brunswick Airport Commission
    New River Valley Airport Commission
    Peninsula Airport Commission
    Roanoke Regional Airport Commission
    Shenandoah Valley Airport Commission
    Smyth-Wythe Joint Airport Commission
    Tappahannock-Essex County Airport Authority
    Tidewater Airport Commission
    Twin County Airport Commission
    Winchester Regional Airport Authority (formerly
     Winchester Regional Airport Commission)

    A board appointed by the participating local 
governments governs each of the above airport 
authorities, except that the board of the Blue Ridge
authority is appointed by the circuit judge.  These
authorities may collect rates and charges, accept
grants as well as appropriations from sponsoring
governments, and all except the Cumberlands Airport
Commission and the Mecklenburg-Brunswick Airport
Commission may issue revenue bonds.  The Tidewater
Airport Commission was not reported in operation as of
January 1992.
    In addition, two or more counties, cities, or towns
may form a joint airport authority, board, or commission
by interlocal agreement under general law.  The
composition of the governing body of such an entity
is specified in the agreement.  Powers of airport
authorities, boards, and commissions created under
general law are similar to those of airport authorities
created under special acts.
    The Tri-City Airport Commission, serving the
Bristol area, is counted under "Tennessee--Special
District Governments."
    Airport authorities serving a single county or city
are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.

Breaks Interstate Park Commission

    This commission was created by an interstate compact
between Virginia and Kentucky to develop and operate
Breaks Interstate Park.  The commission consists of three
members appointed from each State by the respective
Governors.  The commission may issue revenue bonds, and
accept appropriations and gifts.

Cedar Island Bridge and Beach Authority

    This authority was established by special act to
provide a bridge at Cedar Island.  A board of 
commissioners appointed by the circuit court judge of
Accomack County governs the authority.  The commissioners
may issue bonds, collect tolls and charges, and accept
grants.                                   VA - p.  5

Chesapeake Bay Bridge and Tunnel District

    This district was established by special act to
build, operate, and maintain the Chesapeake Bay Bridge
and Tunnel.  An 11-member commission governs the 
district, with one member from each city and county in
the area, appointed by the judges of the circuit court.
The district may collect tolls and fees and issue
revenue bonds.

Chesterfield County Toll Road Authority

    This authority was created by special act to provide
and maintain highways and transit systems within the
county.  A board of directors, appoined by the county
board of supervisors, governs the authority.  The
authority may charge and collect fees, tolls, and rents,
and issue revenue bonds.  This authority was not reported
in operation as of January 1992.

Eastern Virginia Medical Authority

    This authority is now shown under "Medical College
of Hampton Roads."

Electric Authorities

    These authorities to generate and transmit electric
power may be created in cities or towns that own an
electric power system and generate or sell electricity;
in cities of at least 200,000 population; or in other
cities, towns, and counties that are authorized by the
general assembly.  A board of directors, appointed by the
participating governments according to the creating
agreement, governs each authority.  Authorities may fix
and collect charges, accept grants, and issue revenue
bonds.  No authorities of this type were reported in
operation as of January 1992.

Health Center or Hospital Commissions

    These commissions are created by resolution of one
or more county or municipal governing bodies to provide
and operate health centers and/or hospitals.  Commission
members are appointed by the participating governments.
The commission may issue bonds, fix rates and fees,
accept gifts and grants from public or private sources,
and accept appropriations from the creating governments.

Hospital Authorities

    A hospital authority may be established to provide
and operate hospitals by a city council on its own
initiative or on petition of landowners.  A board of
commissioners appointed by the mayor governs each 
authority.  The authority may issue bonds, fix rates
and fees, and accept contributions from the Federal
Government and appropriations from the city.
                                   VA - p.  6

    The Chesapeake Hospital Authority was established by
special act.  A board appointed by the city council
governs the authority.  Its financial powers are the
same as those provided for under general legislation.

Jail Authorities--1990 law

    These authorities to provide regional jail facilities
may be created by resolution of the governing bodies of
two or more counties, cities, or combinations thereof.
A board consisting of representatives of the member
governments governs the authority.  The authority may
fix rents, rates, and charges, receive State 
contributions, and issue revenue bonds.  Similar 
provisions apply to the Riverside Regional Jail
Authority, which was established by a special act.
    Regional jail boards created under an earlier law
authorizing joint exercise of powers agreements are not
counted as separate governments.  See "Subordinate
Agencies and Areas," below.

Medical College of Hampton Roads

    This authority, formerly the Eastern Virginia
Medical Authority, was formed by special act to operate
the Medical College of Hampton Roads.  A board of 17
trustees governs the authority, including 6 members
appointed by the Medical College of Hampton Roads
Foundation, 1 each appointed by the cities of Chesapeake,
Hampton, Newport News, Portsmouth, and Suffolk, 2 
appointed by the city of Virginia Beach, and 4 appointed
by the city of Norfolk.  The authority may collect fees,
rents, and charges, receive Federal, State, and local
contributions, and issue revenue bonds.

Metropolitan Washington Airports Authority

    This authority was established early in 1987 by
interstate commpact between Virginia and the District
of Columbia, upon approval by the United States
Congress, to assume operation of Washington Dulles
International and Washington National Airports, under
lease from the Federal Aviation Administration.   
     A board of directors, consisting of five appointed by
the Governor of Virginia, three appointed by the Mayor
of the District of Columbia, two appointed by the
Governor of Maryland, and one by the President of the
United States, governs the authority.  The authority
may impose fees and other charges, and may issue revenue
bonds.  However, provisions requiring review of authority
actions by a board consisting of five members of the
United States Congress have been declared 
unconstitutional.

Park Authorities

    These authorities may be created by resolution of a
combination of counties or cities to provide park
facilities.  The authority board consists of members
                                   VA - p.  7

appointed by the member governments.  The authorities
may fix fees for use of the park facilities and issue
revenue bonds.
    Authorities that encompass only a single county or
municipality are not counted as separate governments for
census purposes.  See "Subordinate Agencies and Areas,"
below.

Peninsula Area Auditorium Authority

    This authority, authorized by special act, was
established by ordinance of the cities of Hampton,
Poquoson, and Williamsburg and the counties of James
City and York.  A board of five to seven members,
appointed by the governing bodies of the participating
governments, governs the authority.  The authority may
issue bonds, receive appropriations and grants, and
collect rates and fees.  This authority was not reported
in operation as of January 1992.

Petersburg-Dinwiddie County Airport and Industrial
Authority

    This authority, reorganized and renamed "Dinwiddie
Airport and Industrial Authority" by 1986 legislation,
is no longer counted as a separate government.  It must
now obtain county approval to acquire property.  See
"Subordinate Agencies and Areas," below.

Produce Market Authorities

    These authorities, to provide facilities for the
marketing of agricultural produce, are created by the
Governor on petition of the governing body of any city,
county, or combination of cities and counties.  A board
of directors, appointed by the Governor, governs each
authority.  The authority may issue bonds, fix rents,
fees, and charges, and accept loans, grants, and
contributions from public and private sources.  No
authorities of this type were reported in operation as
of January 1992.

Public Recreational Facilities Authorities

    These authorities may be created by resolution of a
combination of counties or cities to provide recreational
facilities.  The authority board consists of members
appointed by the member governments.  The authorities
may fix fees for use of the facilities and issue
revenue bonds.
    Authorities that encompass only a single county or
municipality are not counted as separate governments for
census purposes.  See "Subordinate Agencies and Areas,"
below.

Regional Public Library Boards

    Boards to operate regional public libraries in two
or more counties or cities may be established by
                                   VA - p.  8

agreement between the participating counties and cities,
after approval by the State library board.  Each board
consists of one or more members selected by the governing
body of each participating government, according to the
provisions of the agreement establishing the board.
Regional public library boards receive contributions from
participating governments in accordance with the 
provisions of the agreement creating the board.
    Regional public libraries that are administered by
a single county or city government under contract are
not counted as separate governments.  See "Subordinate
Agencies and Areas," below.

Richmond Eye and Ear Hospital Authority

    This authority was created by special act to issue
bonds to finance facilities for the Richmond Eye and Ear
Hospital.  A board of directors appointed by the Governor
governs the authority.  The authority may fix and collect
fees and rentals, accept donations, and issue revenue
bonds.

Richmond Metropolitan Authority

    This authority, which provides transportation 
facilities, including express highways, bridges, tunnels,
parking garages, and stadiums, was established by a 1966
special act.  A board of directors governs the authority;
it consists of two members from each of the counties of
Chesterfield and Henrico appointed by their boards of
county supervisors, six members appointed by the mayor
of Richmond, and a member of the State highway 
commission.  The authority may fix and collect tolls
and other fees for use of its facilities, accept grants,
and issue revenue bonds.

Sanitation Districts

    Sanitation districts in areas containing tidal
waters.  These districts, to prevent pollution of tidal
waters by operation of treatment plants, may be created
by the circuit court on petition of the voters and after
referendum.   A board of commissioners, appointed by the
Governor, administers each district.  The district may
issue bonds after referendum and fix rents, fees, and
charges.  Similar provisions apply to the Hampton Roads
Sanitation District, which was created by special act.
    Sanitation districts in areas with nontidal waters.
These districts, to prevent pollution of nontidal
waters by operation of sewage treatment plants, may be
established by the circuit court on petition of voters
and after referendum.  A board of commissioners appointed
by the State health commissioner governs each district.
The district may issue bonds after referendum and fix
rates and charges.  Similar provisions apply to the
Moccasin Gap Sanitation Commission (formerly Weber City
Sanitation District), which was created by a special act.
    Sanitary districts (as distinct from sanitation
districts) are not counted as separate governments.
See "Subordinate Agencies and Areas," below.                                   VA - p.  9

Service Districts

    Under a 1968 State law, planning districts (see
"Subordinate Agencies and Areas," below) or portions
thereof may evolve into service districts for the 
provision of public services on a regional basis.  The
service districts may only be established upon approval
of the service district plan by the local governments
desiring to participate in such a district, and upon
approval by referendum in each locality.  The service
district plan specifies the services to be performed.
    A service district commission, comprised of locally
elected officials from each participating locality and
persons elected from single member districts within the
service district area, governs each service district.
Service districts may levy annual assessments upon each
governemntal subdivision within their boundaries, issue
bonds, accept gifts and grants, and collect fees, rents,
and charges.  As of January 1992, no service districts
had been established in Virginia.

Soil and Water Conservation Districts

    Soil and water conservation districts are created
by the State soil and water commission on petition
either by local governing bodies or by a specified
percentage of the registered voters within the proposed
district.  After a public hearing on the question, the
commission may approve or disapprove creation of the
proposed district.
    The governing body of a soil and water conservation
district that includes more than one county, or portions
thereof, consists of two directors elected by the voters
of each county or city and two appointed by the State
commission.  The governing body of a district that covers
only one county or city, or portion thereof, consists of
a five-member board; three directors are elected by the
voters and two are appointed by the State commission.
The districts may accept Federal or State contributions
and may require contributions from benefited landowners.
    Watershed improvement districts are classified as
subdistricts of the soil and water conservation
districts, and are not counted as separate governments.
They are created by the board of a soil and water
conservation district after petition of landowners and
referendum.  The directors of the parent soil and water
conservation district govern each watershed improvement
district.  The directors may levy taxes and issue bonds
upon voter approval.

Transportation and Transit Districts

    These districts may be created by resolution of a
combination of counties or cities to provide transit
service.  A board of commissioners, appointed by the
governing bodies of the participating counties and 
cities according to the provisions of the creating
agreement, governs each district.  The district may
                                   VA - p. 10


set fares, accept State and Federal grants, and issue
revenue bonds.  
    Districts that encompass only a single county or
municipality are not counted as separate governments for
census purposes.  See "Subordinate Agencies and Areas,"
below.

Washington Metropolitan Area Transit Authority

    This authority is counted under "District of
Columbia--Special District Governments."

Water and Sewer Authorities

    Authorities of this type that encompass two or more
counties, cities, or towns may provide water supply,
sewerage, garbage and refuse collection and disposal
services, and electric power.  They are established by
ordinance or resolution of any one or more counties or
municipalities after public hearing.  Voter approval for
the establishment of the authority is required if
petitioned.  A board of five or members, of whom one or
more represents each county or municipality served in
accordance with the articles of incorporation, governs
each authority.  Water and sewer authorities may fix
rates, fees, and charges, and may issue revenue bonds.
These authorities may be known by a variety of names.
    Some authorities established under this law are
called "service authorities;" they should not be
confused with "Service Districts," above.  Water and
sewer authorities that encompass only a single county or
municipality are not counted as separate governments for
census purposes.  See "Subordinate Agencies and Areas,"
below.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Virginia that have certain characteristics of
governmental units but that are treated in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within
the territory of an established government.  This
method of financing additional services in limited areas
by property taxation, while also used by some municipal
and township governments in a few States, is more widely
utilized by county governments.  In the listing below
of authorized county-related agencies, a bullet (*)
appears for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.
                                   VA - p. 11

    Industrial development authorities (county or
municipal).  These authorities are established by county
or municipal ordinance to finance and lease industrial,
pollution control, medical, and higher education 
facilities.  An authority may also be established 
jointly by two or more county or municipal governments.
A board of seven directors, appointed by the county or
municipal governing body, governs each authority.  The
authority may fix rents, fees, and other charges, and may
issue revenue bonds.  Some indusrial development 
authorities have been established by special acts.

    Redevelopment and housing authorities (county or
municipal).  These authorities may be established after
local referendum either called by resolution of the
county, city, or town governing body or petitioned for
by landowners.  A board of commissioners appointed by
the county or municipal governing body governs each
authority.  The authority board may collect rentals and
issue bonds as well as accept funds from governments
within the area of operation.  The governing body of
the sponsoring government must approve all contracts
and projects.
    Two or more counties may establish regional housing
authorities; two or more municipalities, whether or not
contiguous, may establish consolidated housing 
authorities.  In addition, 1960 legislation authorizes
the establishment of county urban renewal authorities
after referendum in counties meeting a specified
population density to carry out redevelopment activities
(as of January 1992, only Arlington County met the
population density requirements).

    Sanitary districts (county or municipal).  Sanitary
districts to provide water supply, sewerage, garbage
collection and disposal, heat, light, power, gas, and
fire-fighting services are created by order of the circuit
court upon petition of 50 qualified voters who reside in
the area desiring establishment of a district.  The
county board of supervisors or the city or town council
constitutes the governing body of the sanitary district.
The district may fix charges for the services it 
provides, and may issue bonds or borrow money.  Sanitary
districts may also provide sidewalks, curbs, gutters,
parking lots, community buildings, and recreational
buildings for their residents.

    Virginia Aviation Board (State).  This board,
formerly the Virginia Aviation Commission, was created by
special act to acquire, build, operate, maintain, and
regulate airports.  Members of the board are appointed by
the Governor (an additional member is appointed by the
President of the United States if the board takes
over a U.S. airport facility).  An additional member may
also be appointed by any county or city wherein the board
acquires or constructs and airport.  The board may fix
rates and charges and receive Federal and State grants.
In addition, the board may issue revenue bonds.
                                   VA - p. 12

    Virginia College Building Authority (State).  This
authority was established by a special act.  The
authority board of commissioners consists of seven
members appointed by the Governor and confirmed by the
general assembly, plus the State treasurer, the director
of planning and budget, the director of the State council
of higher education, and the State comptroller, ex
officio.  The authority may issue revenue bonds or other
obligations of specified educational institutions in
Virginia.  This authority also administers the Education
Facilities Authority Act, through which it assists
institutions of higher learning in the acquisition,
construction, financing, and refinancing of needed
facilities.

    Virginia Education Loan Authority (State).  This
authority was created by act of the general assembly to
finance student loans.  A board of seven members 
appointed by the Governor, plus the State treasurer ex
officio, governs the authority.  The authority may make
loans to students and educational institutions, fix
interest rates and fees, and issue revenue bonds.

    Virginia Housing Development Authority (State).  This
authority, authorized by act of the general assembly, was
formed to provide mortgage credit for low- and moderate-
income housing.  The governing body is a board of nine
commissioners, seven of whom are appointed by the
Governor subject to confirmation by the general assembly,
plus the chairperson of the board of housing and 
community development and the State treasurer in an ex
officio capacity.  The authority may fix fees and charges
in connection with loans, accept State and Federal 
grants, receive contributions, and issue revenue bonds.

    Virginia Port Authority (State).  This authority was
created by special act to acquire, build, operate, and
maintain port facilities.  A board of commissioners,
appointed by the Governor and confirmed by the general
assembly, plus the State treasurer ex officio, governs
the authority.  The authority may issue revenue bonds,
make charges for its facilities, accept Federal grants,
and accept funds from State and local governments.  The
Peninsula Ports Authority is classified, for census
purposes, as an adjunct of the Virginia Port Authority,
and is not counted as a separate government.

    Virginia Public School Authority (State).  This
authority was established by special act.  The authority
board of commissioners consists of eight members--five
appointed by the Governor and confirmed by the general
assembly, plus the State treasurer, the State
comptroller, and the superintendent of public instruction
(or designee) ex officio.  The authority may issue
revenue bonds to be used for the purchase of local school
system bonds, to insure lower financing rates for the
local school systems.  Specified State funds are set
aside for authority use.
                                   VA - p. 13

    Virginia Resources Authority (State)--This authority
was created in 1984 by act of the general assembly to
finance water supply, wastewater treatment, drainage,
solid waste, and resource recovery facilities.  A board
of directors consisting of the State treasurer,
the executive director of the State water control board,
the State health commissioner, the executive director of
the department of waste management, and six members
appointed by the Governor, governs the authority.  The
authority may charge and collect fees, receive grants and
contributions, and issue revenue bonds.

    Other examples include:

State
    Development authorities for former Federal areas
    Inspection districts (fishing)
    Local Anti-Drug Trust Fund Authority
    Rural Virginia Development Foundation
    State Education Assistance Authority
    Virginia Agricultural Development Authority
    Virginia Coalfield Economic Development Authority
    Virginia Historic Landmarks Board (formerly Virginia
     Historic Landmarks Commission)
    Virginia Innovative Technology Authority
    Virginia Public Building Authority
    Virginia Recreational Facilities Authority
    Virginia Small Business Financing Authority

County
    Agricultural and forestal districts
    Bath County Airport District
    Community service boards (mental health)
    County road districts
    Dinwiddie Airport and Industrial Authority
    Drainage districts (county)
    Fairfax County Airport Authority
    Fairfax County Economic Development Authority
   *Fire or rescue districts
   *Mosquito control districts (county)
    Park authorities (single-county)
    Parking authorities (county)
    Planning districts (joint county-city-town)
    Primary highway transportation improvement districts
     (Fairfax, Loudoun, and Prince William Counties)
    Public facilities districts (county)
    Public recreational facilities authorities (single-county)
    Regional jail boards created under "joint exercise
     of powers" agreements
    Regional public libraries operated by one county
     under contract
    Special service districts--1962 law (county)
    Transportation districts (general law)(single-county)
    Transportation service districts
    Water and sewer or sanitary authorities (single-
     county)
    Zoning districts (county)
                                   VA - p. 14

Municipal
    Alexandria Port Commission
    Chesapeake Airport Authority
    Chesapeake Port and Industrial Authority
    Chesapeake Port Authority 
    Chesapeake Water Authority
    Danville Industrial Development Authority
    Drainage districts (municipal)
    Fire or rescue districts
    Housing rehabilitation districts
    Manassas Airport Authority
    Mosquito control districts (municipal)
    Norfolk Area Medical Center Authority
    Norfolk Airport Authority (formerly Norfolk Port and
     Industrial Authority)
    Norton Industrial Development Authority
    Oyster Point Development Corporation
    Park authorities (serving a single city or town)
    Parking authorities (municipal)
    Planning districts (joint county-city-town)
    Portsmouth Port and Industrial Commission
    Public facilities districts (municipal)
    Public recreational facilities authorities 
     (serving a single city or town)
    Regional jail boards created under "joint exercise
     of powers" agreements
    Regional public libraries operated by one city
     under contract
    Special service districts--1962 law (city or town)
    Transportation districts (general law)(single-city)
    City of Virginia Beach Industrial Authority (formerly
     Virginia Beach Industrial Development Authority)
    Water and sewer authorities (single-city)
    Zoning districts (municipal)

    Virginia laws also provide for various types of local
areas for election purposes and administration of 
justice.


                                   WA - p.  1
               WASHINGTON

    Washington ranks 19th. among the States in number of
local governments, with 1,760 as of January 1992.

COUNTY GOVERNMENTS (39)

    There are no areas in Washington lacking county
government.  Five counties (Clallam, King, Pierce,
Snohomish, and Whatcom) have home-rule charters.  In
all counties, the governing body is the board of county
commissioners, except for home rule counties that are
governed by county councils.  Legislation enacted in
1991 eliminated references to formal classes of counties.  
Since 1991, all State statutes pertaining only to certain
population size groups of counties specify the
population size range to which the statute applies.
Washington law also permits the creation of consolidated
city-county governments, but none now exist.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (268)

Municipal Governments (268)

    Municipal governments in Washington are the cities
and towns.  Municipalities are divided into classes
according to population size, as follows:

    First class--20,000 inhabitants or more
    Second class--10,000 to 19,999 inhabitants
    Third class--1,500 to 9,999 inhabitants
    Fourth class (towns)--300 to 1,499 inhabitants

    However, change from one class to another occurs
only after voter approval.  Cities with a population
of 10,000 or more may adopt a home-rule charter if the
voters of the city so approve.  In addition, since 1969,
all municipalities may acquire statutory home rule by
becoming an optional code noncharter municipality.  Two
cities--Union Gap and Waitsburg--operate under charters
granted by the Territory of Washington prior to 1889.
    The minimum population requirement for incorporation
is 300, but if the proposed incorporation is within 5
air miles of a city of 15,000 population or more, the
minimum population requirement is 3,000.
    For provisions governing "metropolitan municipal
corporations," see "Special District Governments," below.

Township Governments (0)

    Although township governments are still authorized
by State law, there are no township governments in
Washington as of January 1992.  They were last reported
in operation in the 1972 Census of Governments.

PUBLIC SCHOOL SYSTEMS (296)

School District Governments (296)

    The following types of school districts in Washington
are counted as separate governments for census purposes:                                   WA - p.  2


    First class school districts--2,000 or more pupils
    Second class school districts--fewer than 2,000
     pupils

    A school district may include territory in more than
one county; such districts are called joint (intercounty)
school districts, and are organized as first or second
class school districts.  In addition, school districts
are divided into high school and nonhigh school 
districts on the basis of whether or not they operate a
high school.
    An elected board of directors administers each school
district.  In addition to the funds from State property
tax levies for common schools, county ad valorem taxes,
profits from school trust lands, and allocations of
grants from the State and the Federal Government, a
school district may submit special levy propositions
to the voters for maintenance and operation, or bond
issues for capital construction.

Dependent Public School Systems (0)

    Washington has no dependent public school systems.

Other Educational Activities

    The educational services districts, consisting of
one or more counties or portions of counties, which
provide regional administration of local school 
districts, are classified, for census reporting, as
dependent activities of the State government, and are
not counted as separate governments.  As of January 1992,
9 educational services districts were reported in
operation.
    The community colleges and technical colleges in
Washington are classified for census purposes as State
institutions, and are not counted as separate
governments.  A board of trustees appointed by the
Governor governs each college.  These colleges receive
revenue from tuition and operating fees, State
appropriations, Federal grants, and the proceeds of 
State bond issues. 
    In addition, school districts may jointly establish
and operate vocational skills programs by means of
cooperative agreements.  The vocational skills programs
are classified as joint educational service agencies
of the participating school districts, and are not
counted as separate governments.  As of January 1992, eight
vocational skills programs were reported in operation.

SPECIAL DISTRICT GOVERNMENTS (1,157)

    Washington statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.
                                   WA - p.  3

Air Pollution Control Authorities

    A 1967 general law provides for the creation of an
air pollution control authority in each county and, in
addition, designates as activated, authorities in
counties with a population of 125,000 or more.  In other
counties, authorities may be established by the board of
county commissioners on its own initiative or on petition
of property owners, after public hearing, and the 
multicounty authorities may be established by contiguous
counties.  A board of directors, appointed by the
governing bodies of the establishing county or counties
and municipalities within each county governs each
authority.  The authorities apportion their fiscal needs
to the underlying governments according to population
and/or assessed valuation.  Other sources of revenue
include Federal and State grants and gifts.  Air
pollution control authorities may levy property taxes  
with voter approval.

Cemetery Districts

    Cemetery districts may be established by the board
of county commissioners after petition, hearing, and
voter approval.  An elected board of commissioners
governs each district.  The districts may levy ad valorem
taxes, but may not borrow money in excess of currently
levied taxes.

County Airport Districts

    County airport districts are established by the
county governing body after petition of voters and voter
approval.  Voters may also petition for an elected
district board of commissioners.  A district may levy
ad valorem taxes if approved by the voters, fix charges
and revenues, accept Federal aid, and issue revenue
bonds.
    A county airport district administered by the county
governing body is not counted as a separate government.
See "Subordinate Agencies and Areas," below.

Cultural Arts, Stadium, and Convention Districts

    Districts to provide cultural arts, stadium, and
convention facilities are established by petition of
voters, or by resolution of one or more counties, or
by resolution of two or more cities, after public
hearing and voter approval.  The district governing
body consists of appointed representatives of the 
participating governments, as specified in the resolution
creating the district.  The districts may receive the
proceeds of county hotel-motel tax levies, issue revenue
bonds, and, after voter approval, may levy ad valorem
taxes and issue general obligation bonds.
    Districts governed by the county commissioners ex
officio are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.
                                   WA - p.  4
Diking and Drainage Districts

    Washington statutes authorize the following types
of diking and drainage districts:

    Diking districts--1895 law
    Drainage districts--1895 law
    Intercounty diking and drainage districts--1909 law

    Diking districts or drainage districts may be
established by the board of county commissioners after
petition of landowners, hearing, and voter approval under
two separate 1895 laws.  Intercounty diking and drainage
districts are established by a joint meeting of the
commissioner of public lands and the participating county
boards after petition of landowners, subject to voter
approval.
    Elected boards of commissioners govern all three
types of districts.  The districts may impose special
benefit assessments and issue bonds.  Participating
counties and cities may appropriate funds for the
district.  In addition, cities within diking and
drainage districts may levy an assessment on property.
A general law authorizing the establishment of ditch
districts has been repealed, but there are some such
districts still in existence.
    Improvement districts for drainage, diking, or
sewerage created under a 1913 law are not counted as
separate governments.  See "Subordinate Agencies and
Areas," below.

Ferry Districts

    Districts of this type are authorized, but none was
reported still in existence as of January 1992.

Fire Protection Districts

    Fire protection districts may be established in
unincorporated areas upon petition of voters filed with
the county auditor and after a hearing and election
called by the board of county commissioners.  An elected
board of commissioners governs each district.  The
districts may levy an ad valorem tax and benefit
assessments and may issue bonds upon voter approval. 
    Local improvement districts, with the power to levy
special benefit assessments, may be created within fire
protection districts, and are subordinate areas of the
fire protection districts.  Local improvement districts
are not counted as separate governments.

Flood Control Districts--1937 Act

    Under a 1937 general law, these districts may be
established upon petition of property owners or upon 
resolution of the governing body of the county or the
municipality to be served, after a public hearing and
voter approval.  An elected board of directors governs
each district.  The districts may levy assessments and
issue bonds.  
                                   WA - p.  5
    For flood control districts established under a 1935
law, which are not counted as separate governments, see
"Subordinate Agencies and Areas," below.

Housing Authorities

    The governing body of any county, city, or town may
create a housing authority by resolution.  Joint city-
county housing authorities are created by agreement
between the city and county governing bodies.  County
housing authority boards are appointed by the county
governing body; city or town housing authority boards
are appointed by the mayor.  Housing authorities may fix
rentals and charges, issue bonds, and accept Federal aid.

Hydroelectric Resources Authorities

    Authorities to build, operate, and maintain hydro-
electric facilities are created by agreement between
one or more irrigation districts and any combination of
cities, towns, or public utility districts.  The
composition of the authority governing body is specified
in the agreement creating each authority.  The
authorities may fix rates, tolls, and charges, and may
issue revenue bonds.

Irrigation or Reclamation Districts

    These districts are created by the county board of
commissioners after petition of landowners and after
voter approval.  Such districts may also provide 
drainage, domestic water supply, and electric power
facilities as well as irrigation.  An elected board of
directors governs each district.  The districts may fix
rates and charges, and may levy special benefit
assessments.  Bond issues must be approved by the voters.
    Irrigation and rehabilitation districts are formed
from irrigation or reclamation districts under special
conditions, and possess the same type of organization
and powers.

Library Districts

    Washington statutes authorize the following types of
library districts that are counted as governments for
census purposes:

    Island library districts are established in counties
    under 25,000 population consisting solely of islands
    (San Juan) by petition of voters to the county
    commission, after voter approval.  A board of 
    trustees appointed by the county commissioners
    governs each district.  The district may levy ad
    valorem taxes and, after voter approval, issue
    bonds.

    Regional libraries are formed by action of the
    governing bodies of any two or more local
    governments.  The intergovernmental agreement
    establishing the regional library specifies the
                                   WA - p.  6

    membership of the library board.  Expenses of the
    regional library are apportioned among the
    participating governments as provided in the
    agreement.

    Rural library districts are established in
    unincorporated areas by the county commissioners
    after petition of voters and voter approval.  A
    board of library trustees, appointed by the county
    commissioners, governs each district.  The districts
    may levy ad valorem taxes and issue bonds.

    Intercounty rural library districts are formed by
    petition of voters and after voter approval, by
    identical resolutions of the boards of county
    commissioners, or by majority vote of the county
    commissioners in joint session.  The district board
    of trustees is appointed jointly by the participating
    county boards.  District finances and powers are the
    same as for rural library districts.

Metropolitan Municipal Corporations

    General law provides that any area containing two or
more cities, one of which is a city of the first class,
may organize as a metropolitan municipal corporation for
one or more of the following metropolitan functions:
Sewage disposal, water supply, public transportation,
garbage disposal, parks and parkways, and planning.
Establishment is by approval of the voters in the
metropolitan area at an election that has been called
either by:

 (1) resolution of the council of a central city,
 (2) resolution of the councils of two or more
     component cities other than a central city,
 (3)resolution of the board of commissioners of a central
     county, or
 (4) petition of the voters of the metropolitan area.

A metropolitan council governs each corporation;
participating county and city governments appoint the
council members, and the county commissioners appoint
representatives from rural areas.  The council members
select an additional member of the council to serve as
chairperson of the corporation.  Metropolitan municipal
corporations may fix fees and charges, and may issue
general obligation and revenue bonds.  They may also levy
a retail sales and use tax and a motor vehicle excise
tax for public transportation purposes upon voter
approval.  A 1-year property tax can only be submitted
for voter approval at the establishing election.  If
income is insufficient, component towns and cities make
supplemental payments to the corporation.
    Local improvement districts may be established
within metropolitan municipal corporations.  They are
classified as dependent activities of the metropolitan
municipal corporations for census purposes, and are not
counted as separate governments.
                                   WA - p.  7

Metropolitan Park Districts

    A city of 5,000 or more population plus contiguous
area may establish a metropolitan park district by an
election that has been called either by petition of the
voters or by the city council on its own initiative.  An
elected board of park commissioners governs each
district.  The district may levy ad valorem taxes and
issue bonds.  Voter approval is necessary for bond issues
that exceed a specified percentage of the assessed value
of property in the district.

Mosquito Control Districts

    Mosquito control districts may be established by
petition of voters to the county commissioners or by
resolution of intent by the board of county 
commissioners, followed by hearing and voter approval.
A board of trustees, appointed by the governing bodies
of the participating counties and cities, governs each
district.  The districts may issue bonds and levy ad
valorem taxes upon voter approval.

Park and Recreation Districts

    General law authorizes the formation of park and
recreation districts on petition of voters after hearing
and voter approval.  An elected board of commissioners
governs each district.  The districts may fix rates and
charges, accept gifts and grants, and issue bonds.  Upon
voter approval, the districts may levy ad valorem taxes.
Park districts may create local improvement districts;
the local improvement districts are classified as 
dependent activities of the park and recreation 
districts, and are not counted as separate governments.

Port Districts

    Port districts are established by an election that
is called by the board of county commissioners, on
petition of voters or on its own initiative, for the
purpose of furnishing airport or port facilities and to
promote the use of such facilities.  An elected port
commission governs each district. The districts may
fix rates and charges, levy ad valorem taxes, accept
gifts, and issue bonds.
    Industrial development districts as well as local
improvement districts may be established by and within
a port district as a dependent activity of the port
district.  Industrial development districts and local
improvement districts are not counted as separate
governments.

Public Facilities Districts

    Public facilities districts may be created to build
and operate sports and entertainment facilities in 
counties with a population of 300,000 or more that are
located more than 100 miles from a county in which the
                                   WA - p.  8

State has constructed or owns a convention center.
Creation of such districts is by a joint resolution of
the county board of commissioners and the governing body
of the largest city in the county, after voter approval.
The district board consists of two members appointed by the
county, two by the largest city in the county, and one
selected by the other four members.  The district may fix
fees and charges, receive the proceeds of a hotel-motel
tax, and, after voter approval, may levy ad valorem taxes
and issue general obligation bonds.

Public Hospital Districts

    Hospital districts are established by resolution of,
or petition to, the board of county commissioners, after
voter approval.  An elected board of commissioners 
governs each district.  The districts may fix rates,
levy ad valorem taxes, and issue bonds.

Public Transportation Benefit Area Authorities

    These authorities are created by resolution of the
county commissioners upon recommendation of a 
transportation improvement conference (consisting of city
council representatives and county commissioners) and
public hearing.  The authority board consists of elected
officials selected by the governing bodies of component
cities and counties.  The authorities may fix rates and
fares, and accept appropriations, gifts, and grants.
    Unincorporated public transportation benefit areas
are not counted as separate governments.  See
"Subordinate Agencies and Areas," below.

Public Utility Districts

    Districts for the conservation and the supply of
domestic and irrigation water and electric light and
power are created by the board of county commissioners
upon petition of voters, and after hearing and voter
approval.  An elected board of public utility
commissioners governs each district.  The districts
may set rates and fees, levy ad valorem taxes, and
issue bonds.
    Local utility districts with the power to levy
benefit assessments may be established as dependent
activities of the parent public utility district.  They
are not counted as separate governments.

Sewer Districts

    These districts are created upon petition of voters
to the board of county commissioners, followed by a
hearing and voter approval.  An elected board of
commissioners governs each district.  The districts may
levy special benefit assessments, fix rates and charges,
and submit property tax levies to the voters.
Comprehensive plans require the approval of the county
engineer and the State departments of ecology and social
                                   WA - p.  9
and health services.  Bond issues to finance the
comprehensive plan require voter approval.
    Districts may establish utility local improvement
districts as dependent activities and levy special
benefit assessments therein.  Utility local improvement
districts are not counted as separate governments.

Washington Public Power Supply System

    This agency was established to develop and sell
electric power.  The system board of directors consists
of one representative from each of the 18 participating
public utility districts.  The system may fix rates and
charges for the sale of power and may issue revenue
bonds.

Water Districts

    Water districts, which may provide water supply,
sanitary sewer systems, fire protection, and street
lighting, are created on petition of voters to the board
of county commissioners and after voter approval.  An
elected board of commissioners governs each district.
The district may levy special benefit assessments, fix
rates and charges, issue bonds, and submit property tax
levies to the voters.
    Local improvement districts or utility local
improvement districts may be created within a water
district as dependent activities of the parent water
district.  They are not counted as separate governments.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
Washington that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of the property in the area served.

    Conservation districts (State)--These districts are
established to provide soil and water conservation 
services on petition of landowners to the State
conservation commission after public hearing and voter
approval.  A board of supervisors, three elected and two
appointed by the State conservation commission, governs
                                   WA - p. 10

each district.  A conservation district has no
independent revenue-raising powers, but it may accept
contributions and manage and lease property.

    Washington Health Care Facilities Authority (State).
This authority was established by State law to assist and
encourage the building and maintenance of modern health
care facilities.  The authority governing body consists
of the Governor, the Lieutenant Governor, the insurance
commissioner, the secretary of health, and a public
member appointed by the Governor.  The authority may set
fees and charges for services, and may issue revenue
bonds.

    Washington State Housing Finance Commission (State).
This commission was created by act of the legislature to
provide mortgage credit for low and moderate income
housing.  The commission consists of 11 members, 9 of
whom are appointed by the Governor, plus the State
treasurer and the director of community development
ex officio.  The commission may fix fees and charges in
connection with the provision of mortgage credit, and may
issue revenue bonds.

    Other examples include:

State
    Economic Development Finance Authority
    Infestation control districts
    Puget Sound Water Quality Authority
    Washington Higher Education Facilities Authority
    Washington State Building Authority
    Washington State Maritime Commission

County
    County airport districts governed by county
     commissioners
    County rail districts
    County road improvement districts (listed in 1987
     Census of Governments as "county improvement
     districts")
   *County park and recreation service areas
    County public transportation authorities
    Emergency medical service districts
    Emergency service communication districts
   *Flood control districts--1935 act
    Flood control zone districts
    Health districts
    Improvement districts for drainage, diking, or
     sewerage--1913 law
    Lake management districts
    Local improvement districts (water and sewerage
     systems)
    Multipurpose community centers (county)
    Parking and business improvement areas (county)
    Public corporations for economic development--1981
     law (county)
    Public waterway districts
    River and harbor improvement districts
                                   WA - p. 11

    Road districts
    Service districts (for bridge and road improvements)
    Shellfish protection districts
    Solid waste collection districts--1971 law
    Solid waste disposal districts--1982 law
    Television reception improvement districts
    Transportation benefit districts--1987 law (county)
    Unincorporated transportation benefit areas
    Weed control districts

Municipal
    Flood control districts--1935 act
    Local improvement districts
    Multipurpose community centers (municipal)
    Parking and business improvement areas (municipal)
    Parking commissions
    Pike Place Market Preservation and Development
     Authority (Seattle)
    Public corporations--1974 law
    Public corporations for economic development--1981
     law (municipal)
    Transportation benefit districts--1987 law
     (municipal)
    Urban renewal agencies

Other
    Public corporations established by port districts are
classified as dependent activities of the port districts,
and are not counted as separate governments.

    Washington laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   WV - p.  1
               WEST VIRGINIA

    West Virginia ranks 35th. among the States in number
of local governments, with 691 as of January 1992.

COUNTY GOVERNMENTS (55)

     There are no areas in West Virginia lacking county
government.  The county governing body is called the
county commission.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (231)

Municipal Governments (231)

    Municipal governments in West Virginia are the
cities, towns, and villages.  Cities are divided
according to population size into the following classes:

    Class I--Over 50,000 inhabitants
    Class II--10,001 to 50,000 inhabitants
    Class III--2,001 to 10,000 inhabitants
    Class IV (towns and villages)--2,000 inhabitants
     or fewer

    To incorporate, a population of 100 is required for
an area less than one square mile; 500 residents are
required for an area of one square mile or more.

Township Governments (0)

    West Virginia has no township governments.

PUBLIC SCHOOL SYSTEMS (55)

School District Governments (55)

    Each county in West Virginia constitutes a school
district.  The county school districts in West Virginia
are counted as governments.  An elected county board of
education governs each district.  The board may levy
ad valorem taxes and issue bonds.

Dependent Public School Systems (0)

    West Virginia has no dependent public school systems.

Other Educational Activities

    Multicounty regional educational service agencies
may be established by the State board of education to
provide special educational services.  The governing
board of each agency is selected in accordance with
State board of education regulations.  These agencies
may receive county contributions, Federal funds, gifts,
and grants.  Multicounty regional educational service
agencies are classified as joint educational service
agencies of the participating school districts, and
are not counted as separate governments.
                                   WV - p.  2

SPECIAL DISTRICT GOVERNMENTS (350)

    West Virginia statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Airport Authorities (regional)

    General law provides that regional airport 
authorities may be established by the governing bodies
of two or more contiguous municipalities or counties.
A board appointed by the participating governments
governs each authority.  The authority may fix service
charges, receive grants, and issue revenue bonds.

    The following airport authorities were established
by special act:

    Benedum Airport Authority, established by the county
    courts of Harrison and Marion Counties, was 
    authorized by special act.  The respective county
    commissions each appoint three board members to the
    authority.  The authority may receive rentals,
    charges, contributions, and appropriations, and may
    issue revenue bonds.

    Potomac Highlands Airport Authority was authorized
    by a special act.  A board of two members appointed
    by the Mineral County Commission, plus five members
    appointed by Maryland jurisdictions, governs the
    authority.  The authority may impose fees, accept
    contributions and appropriations, and borrow money.
    Although authorizing legislation for this authority
    has never been repealed, it has never been reported
    in operation.

    The Tri-State Airport Authority was created by a
    special act to operate an airport in Wayne County.
    Its governing body is appointed by the participating
    counties and cities in Cabell and Wayne Counties.
    The authority may fix user charges, receive
    contributions from participating cities and
    counties, and issue revenue bonds.

    Single-county airport authorities are not counted
as separate governments.  See "Subordinate Agencies and
Areas," below.

Drainage, Levee, and Reclamation Districts

    These districts to provide for flood control and
reclamation of swampland may be created by the circuit
court on petition of landowners after hearing.  An 
elected board of supervisors governs each district.  The
district may issue bonds and levy special benefit
assessments.  No drainage, levee, or reclamation 
districts were reported in operation as of January 1992.
                                   WV - p.  3

Greater Huntington Park and Recreation District

    This district was created by a special act.  An
elected board of park commissioners governs the district.
The district may levy ad valorem taxes.

Housing Authorities

    A general law provides for the creation of housing
authorities by the city or county governing body on its
own initiative or on petition of residents.  A board of
commissioners appointed by the mayor (in the case of
city housing authorities) or the county commission (in
the case of county housing authorities) governs each
authority.  Housing authorities may issue bonds, fix
rents and charges, and accept loans or donations from
the city or the county.  Housing authorities may 
undertake redevelopment activities as well as provide
assisted housing.

Middle Island Creek Development Authority

    This authority to provide flood control and
recreation facilities in Doddridge, Pleasants, and
Tyler Counties, was established by a special act.  The
board of directors comprises members chosen by each
participating county.  The authority may fix rentals,
receive grants and appropriations, and issue revenue
bonds.  It was not reported in operation as of January
1992.

Public Service Districts

    Districts to provide water, sewerage, or gas
distribution service, or any combination thereof, may be
established by the county commission on its own motion,
on recommendation of the public service commission, or on
petition of voters after public hearing, local
referendum, and approval of the public service
commission.  A board of three or more members governs
each district; each participating municipal government
appoints one or more members according to population.
If fewer than three members represent participating
governments, the county commission appoints additional
members so that the total number of district board
members will be three or more.  The district may collect
charges and issue revenue bonds.

Sanitary Districts

    Sanitary districts to provide sewerage facilities
may be established in areas that contain one or more
cities, towns, or villages by the county commission on
petition of voters and after hearing and referendum.
A board of trustees appointed by the county commission,
with approval of the council of the largest municipality
therein, governs each district.  The districts may
establish rates and charges and issue bonds after
referendum.
                                   WV - p.  4

Soil Conservation Districts

    Soil conservation districts are created by the State
soil conservation committee on petition of landowners
and after referendum.  A board of supervisors, consisting
of three elected members and two appointed by the State
committee, governs each district.  The districts may
require contributions from benefited landowners and may
accept contributions or grants from public or private
sources. 
    In addition, watershed improvement districts may be
formed as subdistricts of a soil conservation district
upon petition and after hearing.  The supervisors of the
overlying soil conservation district govern the watershed
conservation district.  A watershed conservation district
is not counted as a separate government.

Solid Waste Authorities

    On January 1, 1989, a new solid waste authority was
created by statute in every county to replace county
solid waste authorities previously in existence.  No
county authority was established in counties that
establish a regional solid waste authority.  Two or more
counties, with the approval of the State solid waste
management board, may establish a regional solid waste
authority.  A board of directors appointed by various
State and local officials governs each county and
regional solid waste authority.  The authorities may fix
rentals and charges for their services, and may issue
revenue bonds.

Urban Mass Transportation Authorities

    These authorities to provide and operate transit
systems may be created by ordinance of one or more
county or municipal governing bodies.  A board appointed
by the governing bodies of the constituent governments
governs each authority.  The authority may impose charges
for services, receive Federal and State aid, and issue
revenue bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations in
West Virginia that have certain characteristics of
governmental units but that are classified in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
                                   WV - p.  5

    State Building Commission of West Virginia (State).
This commission was created by act of the legislature
to finance the construction of, and to rent and manage,
State buildings.  It consists of the Governor, the 
attorney general, and the State treasurer, plus four
members appointed by the Governor.  The commission may
collect rentals for the use of its buildings and may,
upon approval of the legislature, issue revenue bonds.

    Urban renewal authorities (municipal and county).
These authorities may be created by the governing body
of a municipality or a county.  A board of commissioners
administers each authority; its members are appointed by
the mayor with the consent of the municipal governing
body (in the case of a city urban renewal authority) or
by the county commission (in the case of a county urban
renewal authority).  These authorities may accept loans
or grants from public sources, including the Federal
Government.  Municipal or county governments within the
area of operation of an authority may levy taxes or issue
bonds to obtain funds for redevelopment purposes.  The
authority board may collect rentals and issue revenue
bonds.  Regional urban renewal authorities may be
created by two or more municipalities or counties.

    West Virginia Economic Development Authority (State).
This authority was established by act of the
legislature to finance commercial and industrial
facilities.  A board composed of the Governor or a
designated representative, the State tax commissioner,
plus seven members appointed by the Governor, governs the
authority.  The authority may make loans, fix charges
in connection with its loans, issue bonds or notes, and
receive Federal and State appropriations and grants.

    West Virginia Hospital Finance Authority (State).
This authority was created by act of the legislature to
finance hospital facilities.  Its board consists of seven
members, including five members appointed by the
Governor, plus the State treasurer and the secretary of
the State department of health and human resources, or
their designated deputies, ex officio.  The authority may
fix charges and fees, accept contributions, make loans to
hospitals, and issue revenue bonds.

    West Virginia Housing Development Fund (State).
This agency was formed by act of the legislature to
provide mortgage credit for low- and moderate-income
housing.  The governing body is a board of 11 directors,
including 7 members appointed by the Governor, plus the
attorney general, the commissioner of agriculture, the
State treasurer, and the Governor or a designated 
representative, who serve in an ex officio capacity.
The fund may accept gifts, receive State and Federal
grants and appropriations, fix charges and fees in
connection with its loans, and issue revenue bonds.
                                   WV - p.  6

    West Virginia Parkways, Economic Development, and
Tourism Authority (State).  This authority, formerly the
West Virginia Turnpike Commission, was established by act
of the legislature to construct, operate, and maintain
highway, tourism, and economic development projects.
The authority board consists of six members appointed by
the Governor, plus the State secretary of transportation
ex officio.  The authority may fix tolls, rents, fees,
and charges, and may issue revenue bonds.

    Other examples include:

State
    Blennerhassett Historical Park Commission
    Educational Broadcasting Authority
    Enterprise Zone Authority
    Local port authorities
    Public Land Corporation
    School Building Authority
    State Armory Board
    West Virginia Board of Investments
    West Virginia Community Infrastructure Authority
    West Virginia Export Development Authority
    West Virginia Health Care Cost Review Authority
    West Virginia Public Energy Authority
    West Virginia Public Port Authority
    West Virginia Railroad Maintenance Authority
    West Virginia Regional Jail and Correctional Facility
     Authority (formerly West Virginia Regional Jail and
     Prison Authority)
    West Virginia Solid Waste Management Board (formerly
     West Virginia Resource Recovery-Solid Waste Disposal
     Authority)
    West Virginia Water Development Authority
    West Virginia Wayport Authority

County
    Airport authorities (single-county)
    Braxton County Four-H Club Development Authority
    Cabell-Wayne Development Commission
    County building commissions
    County development authorities
    County fire boards
    County library boards
    Emergency ambulance service authorities--1975 law
    Historic landmarks commissions (county)
    Hospital boards
    Marshall County Activities Development Authority
    Mercer County Tourist Train Authority
    Public health units
    Regional library boards
                                   WV - p.  7

Municipal
    Boards of park and recreation commissioners 
     (excluding Greater Huntington Park and Recreation
     District)
    Ceredo-Kenova Flood Wall Board
    City library boards
    Emergency ambulance service authorities
    Historic landmarks commissions (municipal)
    Hospital boards
    Municipal building commissions
    Municipal development authorities
    Municipal waterworks utilities (listed as "water
     boards" in the 1987 Census of Governments)
    Public health units
    Sanitary boards

Joint municipal-county
    Municipal-county building commissions

    West Virginia laws also provide for various types of
local areas for election purposes and administration of
justice.


                                   WI - p.  1
               WISCONSIN

    Wisconsin ranks 13th. among the States in number
of local governments, with 2,738 as of January 1992.

COUNTY GOVERNMENTS (72)

    There are no areas in Wisconsin lacking county
government.  The county governing body is called the
county board of supervisors.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (1,849)

    The 1,849 subcounty general purpose governments in
Wisconsin comprise 583 municipal (city and village)
governments, and 1,266 town governments.

Municipal Governments (583)

    The term "municipality," as defined for census
statistics on governments, applies in Wisconsin only to
cities and villages.  Towns, to which the term 
"municipality" is applied by some Wisconsin statutes,
are counted for census purposes as township rather than
municipal governments (see below).  Cities and villages
exist outside the area of any town.  Cities are divided
into the following four classes:

    First class--150,000 inhabitants or more
    Second class--39,000 to 149,999 inhabitants
    Third class--10,000 to 38,999 inhabitants
    Fourth class--fewer than 10,000 inhabitants

    Villages outside a metropolitan area must have a
population of 1,000 before obtaining city status.  The
minimum population requirement for incorporation as a
village is 150.  For incorporation of cities within a
metropolitan community (an area containing a city or
two cities with an aggregate population of 25,000 or
more), the minimum population requirement is 5,000
for a metropolitan city, an area of 3 square miles,
and a density of at least 750 persons per square mile.
For incorporation of villages within a metropolitan
community, the minimum population is 2,500 for an area
covering 2 square miles, and a population density of
at least 500 persons per square mile.

Town or Township Governments (1,266)

    Units in Wisconsin designated as "towns" are
counted in census statistics as township governments.
Towns encompass the entire area of the State,
except for areas within the boundaries of cities or
villages.  The entire territory of Milwaukee County,
however, consists of cities and villages.  The entire
territory of Menominee County constitutes one town,
but the tax levies imposed by the town of Menominee
are separate from those imposed by Menominee County.
The town of Menominee is thus counted as a separate
government in census statistics on governments.
                                   WI - p.  2

    Each town is governed by a town board of
supervisors.  Towns may exercise the powers of a village
by resolution of the town meeting.

PUBLIC SCHOOL SYSTEMS (446)

School District Governments (440)

    Only the following types of school districts in
Wisconsin are counted as separate governments for
census purposes:

    Common school districts
    Unified school districts
    Union high school districts
    Milwaukee City School District
    Vocational technical and adult education districts

    The Milwaukee City School District was created under
general law with special application.  All four types of
school districts above are administered by elected school
boards.  The school boards may issue bonds and levy local
property taxees.  The amount of taxes to be levied for
common and union high school districts is determined at
the annual district meeting.
    The vocational technical and adult education 
districts are administered by boards selected by the
governing bodies of the participating school districts,
or by the chairpersons of the county boards of
supervisors of participating counties.  The districts
may levy property taxes and issue bonds.  There are
16 such districts that encompass the entire State.

Dependent Public School Systems (6)

    Wisconsin statutes provide for the following types of
dependent public school systems:

    Systems dependent on county governments (6):
      County handicapped children's education boards

    County handicapped children's education boards are
established by the county board of supervisors.  Members
of the handicapped children's education boards are also
appointed by the county board of supervisors.  These
boards receive the proceeds of county tax levies and
State grants, but budgets of the boards are subject to 
county approval.  These boards are classified as 
dependent agencies of county governments, and are not
counted as separate governments.  In January 1992, 6
county handicapped children's education boards were
reported in operation.
                                   WI - p.  3

Other Educational Activities

    Wisconsin statutes provide for the establishment of
cooperative educational service agencies that act 
primarily as intermediaries between the State and the
local school districts.  Each of these cooperative
educational service agencies may furnish services on
request to any or all of the school districts within its
boundaries on a contractual basis.  A board of control,
chosen by and from the constituent school district 
boards, governs each agency.  These agencies receive
payments from underlying school districts and State aid.
For census statistics, cooperative educational service
agencies are classified as joint educational service
agencies of the participating school districts, and are
not counted as separate governments.  As of January 1992,
12 cooperative educational service agencies were 
reported in operation.

SPECIAL DISTRICT GOVERNMENTS (377)

    Wisconsin statutes authorize the creation of a 
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Community Development Authorities

    Authorities of this type to provide public housing
and urban renewal are established by resolution or
ordinance of the governing body of any city.  A board
of seven members appointed by the mayor, two of whom are
members of the city council ex officio, governs each
authority.  Community development authorities may fix
charges and rents, accept donations and grants, and
issue bonds.

County Drainage Boards and Drainage Districts

    Wisconsin statutes authorize the following types
of drainage districts and boards:

    County drainage districts with appointed boards.
    These districts are authorized under 1963 
    legislation effective January 1, 1965.  Beginning
    in 1965, the former farm drainage districts were
    abolished and the drainage projects thereunder
    converted to the county drainage boards.  Drainage
    districts operating under earlier legislation were
    also converted to the county drainage boards unless,
    by election, they continue to operate under the
    prior law (see below).  A county drainage board,
    appointed by the circuit court, supervises and
    directs the operations of all drainage districts
    and projects in the county.  County drainage boards
    may levy benefit assessments and, upon approval of
    the circuit court, may issue bonds for drainage 
    purposes.
                                   WI - p.  4

    Drainage districts with option to elect district
    board.  Legislation permitting these districts to be
    formed was repealed effective January 1, 1965.
    Districts then in operation, however, may continue
    to operate under the repealed law if the voters
    approve at an election called for this purpose by
    the county court.  A three-member board appointed by
    the circuit court or elected by the voters governs
    these districts.  These districts may levy benefit 
    assessments and issue bonds.

    Drainage districts governed by the city, village, or
town governing body ex officio are not counted as 
separate governments.  See "Subordinate Agencies and
Areas," below.

Housing Authorities

    Wisconsin statutes provide for the creation of city
or village housing authorities by resolution of the city
or village governing body, and of county veterans' 
housing authorities by resolution of the county board of
supervisors or on petition of resident veterans.  In
addition, 1961 legislation authorized cities to establish
housing authorities to provide housing for elderly 
persons. The authorities are governed by boards of
commissioners appointed by the mayor, the village board,
or the county supervisors.  The authorities may issue
bonds, fix rents and charges, accept donations, and, in
the case of veterans' housing authorities, grants from
the State Veterans' Fund.  However, some city housing
authorities (including Milwaukee) have been reorganized
by ordinance and now operate as a department of the city
government rather than as an independent housing 
authority.

Metropolitan Sewerage Districts (except the Milwaukee
Metropolitan Sewerage District)

    Proceedings to create these districts are initiated
by resolution of any municipality.  Following a public
hearing, the State department of natural resources may
order the creation of such a district.  A board of
commissioners governs each district; the county board
appoints the commissioners unless the cities, towns,
and villages comprising the district agree to appoint
the commissioners or provide for their election.  The
district may issue bonds (approval of the voters is
required for bond issues if petitioned for), levy
direct annual taxes that the participating governments
collect, levy special benefit assessments, and fix
charges for services.
                                   WI - p.  5

Metropolitan Transit Authorities

    Under general law, a metropolitan transit authority
may be established in any county having a population of
125,000 or more.  A metropolitan transit board governs
each authority, with three members appointed by the mayor
of the largest city in the area, three appointed by the
Governor from other cities or towns in the area, and one
nominated by the board and appointed by the Governor.
The metropolitan transit board may issue revenue bonds,
fix rates and charges, and accept municipal, State, and
Federal grants and loans.  No metropolitan transit
authorities were reported in operation as of January
1992.

Milwaukee Metropolitan Sewerage District

    This district to provide sewage disposal facilities
was originally established under a 1921 general law with
special application.  Effective April 1982, the governing
body of this district was reorganized as a single
11-member commission, with 7 members appointed by the
mayor of Milwaukee and 4 members selected by a council of
chief executives of other cities, towns, and villages in
Milwaukee County.  Legislation effective in 1982 gave the
district the power to levy ad valorem taxes and issue
bonds.  The district may receive revenue from user
charges and from the sale of fertilizer, may impose
assessments on cities, towns, and villages in the 
district, and may contract out its services to
governments located outside the county.

Municipal Electric Companies

    Municipal electric companies may be established by
two or more cities, villages, or towns to contract with
each other for operation of facilities for generation, 
transmission, or distribution of electric power and
energy.  Copies of these contracts are filed with the
secretary of state.  Upon receipt, the secretary of state
records the contract and issues a certificate of
incorporation.  The governing board consists of a
board of directors, with one member appointed by each 
contracting municipality.  Other details regarding the
establishment and the operation of the boards of 
directors are spelled out in the contract.  Municipal
electric companies may sell secured or unsecured bonds,
and fix and revise fees, rates, rents, and charges.
The Badger Power Marketing Authority and Wisconsin Public
Power Inc. were both created under this law.
                                   WI - p.  6

Municipal Power Districts and Municipal Water Districts

    Two or more cities, towns, or villages may create
these districts by filing resolutions with the county
clerk or by petition of voters in the proposed district,
followed by a referendum.  A board of directors, 
appointed by the chief executives of the cities, 
villages, and towns within the district, governs each
district.  The district may issue bonds, fix and collect
rates and charges, and levy taxes to be collected by the
participating governments.  No municipal power or 
municipal water districts were reported in operation as
of January 1992.

Public Inland Lake Protection and Rehabilitation
Districts

    These districts (often called "lake districts") may
be created by resolution of the governing body of a city,
village, or town, or by a county board after petition, 
hearing, and approval of boundaries.  A five-member board
of commissioners governs each district; three members are
elected, one member is appointed by the county board, and
one member is appointed from the governing body of the
town, city, or village within which the largest portion
by valuation of the district lies.  The district may
borrow money, issue bonds, impose special assessments and
user charges, and levy ad valorem taxes.
    Districts administered by city, town, or village
governing bodies ex officio are not counted as separate
governments.  See "Subordinate Agencies and Areas," 
below.

Solid Waste Management Boards

     Boards to provide for solid waste collection and
disposal are created by resolution of one or more county
governing bodies.  Members of the boards are appointed
by the governing bodies of the county or counties served.
The boards may charge and collect fees for its services
and facilities, receive State and Federal grants, and
levy ad valorem taxes.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Wisconsin that have certain characteristics of 
governmental units but that are treated in census
statistics as subordinate agencies of the State or local
governments and are not counted as separate governments.
Legal provisions for some of the larger of these are
discussed below (see "Public School Systems," above,
regarding educational agencies of this nature).
                                   WI - p.  7

    City redevelopment authorities (municipal).  These
authorities may be established by the city council.
A board of seven commissioners appointed by the mayor
governs each authority.  No more than two of these
commissioners may be city officers.  An authority may
issue bonds, accept appropriations and grants, and lease
its facilities.  Its budget, however, is subject to
review and amendment by the city council.

    Land conservation committees (county).  These
districts, formerly known as soil and water conservation
districts, are established by resolution of the county
governing body.  Each committee consists of the
chairperson of the county agricultural stabilzation and
conservation committee, plus at least two members of the
county committee on agriculture and extension education. 
The land conservation committee may include any number
of county board members and up to two persons who are not
members of the county board.  The committees may receive
Federal, State, and county funds, and may require
contributions from landowners for benefits received.

    Wisconsin Health and Educational Facilities Authority
(State).  This authority was created by act of the
legislature to finance health care and postsecondary
education facilities.  A board of seven members appointed
by the Governor governs the authority.  The authority may
fix rents, fees, and charges, and may issue revenue
bonds.

    Wisconsin Housing and Economic Development Authority
(State).  This authority, formerly the Wisconsin Housing
Finance Authority, was created to provide mortgage credit
for low and moderate income housing.  The authority is
governed by a board of nine members, six of whom are
appointed by the Governor with the consent of the senate,
plus the secretary of local affairs and development and
the chairpersons of the senate and assembly committees on
local affairs.  The authority may receive contributions,
fees, and charges, make mortgage loans, and issue revenue
bonds.

    Wisconsin State Building Commission (State).  This
commission was established primarily to administer the
building program of the State and to supervise the 
leasing of new State buildings.  The commission consists
of the Governor, three State senators, three
representatives to the assembly, plus one citizen member
appointed by the Governor.  The commission receives funds
from State appropriations.

    Other examples include:

State
    Bradley Center Sports and Entertainment Corporation
    Flood control boards
    Forest protection areas
    Public purpose corporations
    Turnpike corporations
                                   WI - p.  8

County
    County park commissions
    County transit commissions
    Dane County Lakes and Watershed Commission
    Industrial development agencies
    Mosquito control districts
    Zoning districts

Municipal
    Boards of harbor commissioners
    Boards of public land commissioners
    City or village drainage districts with ex officio
     boards
    City park boards
    City sewerage districts
    City storm water sewer districts
    City transit commissions
    Public inland lake protection and rehabilitation
     districts with ex officio boards
    Tax increment financing districts
    Utility districts
    Zoning districts

Town
    Public inland lake protection and rehabilitation
     districts with ex officio boards
    Town drainage districts with ex officio boards
    Town park commissions
    Town sanitary districts
    Utility districts
    Zoning districts

    Wisconsin law also provides for various types of
local areas for election purposes and administration of
justice.


                                   WY - p.  1
               WYOMING

    Wyoming ranks 40th. among the States in number
of local governments, with 549 as of January 1992.

COUNTY GOVERNMENTS (23)

    There are no areas in Wyoming lacking county
government.  The county governing body is called
the county board of commissioners.

SUBCOUNTY GENERAL PURPOSE GOVERNMENTS (97)

Municipal Governments (97)

    Municipal governments in Wyoming are the cities
and towns.  First class cities are municipalities with
a population of 4,000 or more.  Other municipalities
in Wyoming are designated as towns.  The
minimum population for incorporation is 150 within
an area of three square miles or less.

Township Governments (0)

    Wyoming has no township governments.

PUBLIC SCHOOL SYSTEMS (56)

School District Governments (56)

    The following types of school districts in Wyoming
are counted as separate governments for census purposes:

    Elementary school districts
    Unified school districts
    Community college districts

    Legislation passed in 1969 provides for the
reorganization of school districts in Wyoming.  The
districts are called unified districts, combining
former elementary and high school districts under
the control of one board of trustees.  Fremont County
still has elementary school districts along with
unified districts.  The governing body is an elected
board of trustees.  School districts in Wyoming may
levy taxes and issue bonds.
    Community college districts may be created after
petition to the Wyoming Community College Commission
and referendum.  The governing body is an elected
board of trustees.  The district may levy property
taxes, receive State appropriations, and, upon voter
approval, issue bonds.

Dependent Public School Systems (0)

    Wyoming has no dependent public school systems.
                                   WY - p.  2

Other Educational Activities

    Boards of cooperative services may be established
to provide vocational, adult, or special education
by agreement between two or more school districts.  The
board members are selected by vote of the members of
the boards of trustees of participating school districts.
The activities of the boards of cooperative services
are financed by ad valorem taxes levied by the
participating school districts.  Boards of cooperative
services are classified as joint educational service
agencies of the participating school districts, and
are not counted as separate governments.  As of January
1992, there were three boards of cooperative services
reported in operation.

SPECIAL DISTRICT GOVERNMENTS (373)

    Wyoming statutes authorize the creation of a
variety of special districts or authorities that are
counted as governments.  These are discussed in detail
below.

Cemetery Districts

    These districts are established by the board of
county commissioners on petition of landowners and
after local referendum.  An elected board of trustees
governs each district.  The district may levy taxes and
special assessments, sell lots, and, with voter approval,
issue bonds.

Conservation Districts

    These districts are established by the State
conservation commission on petition of landowners and
after hearing and referendum.  An elected board of
supervisors governs each district.  The districts
may require contributions from benefited landowners
and may accept donations from the Federal Government or
any other government agency.  In addition, watershed
improvement districts may be established as subdistricts
of a conservation district.  Subject to the approval of
the conservation district board, the elected subdistrict
board of directors may levy benefit assessments and
issue bonds after local referendum.  Watershed
improvement districts are not counted as separate
governments.

County Improvement and Service Districts

    Districts to finance and provide various improvements
and services, such as streets, parks, water supply, 
sewerage, and solid waste disposal, may be created by
petition to the county commissioners after public
hearing.  An elected board of directors governs each
district.  The districts may levy ad valorem taxes,
fix charges, receive contributions from public or private
sources, and, after voter approval, issue bonds.
                                   WY - p.  3

Drainage Districts

    Drainage districts are created by the district court
on petition of landowners and after hearing.  A board
of commissioners, appointed by the district court or
locally elected if the landowners so demand, governs
each district.  The district may issue bonds and levy
special benefit assessments.

Fire Protection Districts

    These districts may be established in unincorporated
areas by the board of county commissioners on petition
of voters and after public hearing and local referendum.
An elected board of directors governs each district.
The district may levy taxes and issue bonds with the
approval of the voters.

Flood Control Districts

    The board of county commissioners may establish such
districts on petition of landowners and after local
referendum.  The governing body of a district is an
elected board of directors.  It may levy taxes, accept
donations and appropriations, and issue bonds with the
approval of the voters.  No flood control districts
were reported in operation as of January 1992.

Hospital Districts

    Hospital districts may be established by the board
of county commissioners on petition of landowners after
local referendum.  An elected board of trustees governs
each district.  The district may fix charges, and levy
ad valorem taxes and special assessments.  The district
may issue revenue and general obligation bonds; general
obligation bonds require voter approval.

Irrigation Districts

    Irrigation districts are established by the district
court on petition of landowners and after hearing.  An
elected board of commissioners governs each district.
The district may levy special benefit assessments, fix
and collect charges, and issue bonds.

Joint Powers Boards

    Boards of this type are established by agreement
between any two or more county, municipal, school
district, or special district governments, upon approval
by the governing bodies of the respective governments.
The composition of the joint powers board is specified
in the agreement establishing the board.  The board may
fix charges, receive appropriations and grants, and
issue revenue bonds.  Member governments may also issue
bonds for the benefit of the board.
                                   WY - p.  4

Power Districts 

    Power districts may be created by the district court
on petition of landowners and after a hearing.  A board
of commissioners, appointed by the district court,
governs each district.  The district may levy benefit
assessments, fix rates for services, and issue bonds.
No power districts were reported in operation as of
January 1992.

Predatory Animal Districts

    Predatory animal districts are organized at a meeting
called by the county assessor for the eradication of
animals that prey upon livestock.  An elected board of
directors governs each district.  The district may levy
a special tax and accept donations and appropriations.

Public Irrigation and Power Districts

    These districts, to furnish irrigation, water
conservation, water supply, or power facilities, are
created by the State engineer on petition of landowners.
An elected board of directors governs each district.
The district may issue bonds and establish rates and
charges.  No public irrigation and power districts were
reported in operation as of January 1992.

Regional Transportation Authorities

    These authorities to develop transportation service
are established by resolution of the county commissioners
or by execution of a joint powers agreement between two
or more governments.  The authority governing board is
appointed by the county commissioners in the case of
authorities serving a single county, or according to the
terms of the joint powers agreement in the case of
authorities created by a joint powers agreement.  The
authorities may fix fares, and may levy ad valorem taxes
and issue bonds after voter approval.

Rural Health Care Districts

    Districts to provide health care in rural areas are
established by petition to the county commissioners,
after public hearing and referendum.  An elected board
of trustees governs each district.  The districts may
levy ad valorem taxes and, after voter approval, issue
bonds.

Sanitary and Improvement Districts

    Districts to provide sewerage disposal facilities
may be established by the county commissioners on
petition of the voters and after referendum.  An elected
board of trustees governs each district.  The district
may issue bonds, levy taxes, and fix and collect rates
and charges.
                                   WY - p.  5

Solid Waste Disposal Districts

    These districts are created upon resolution of the
board of county commissioners.  A board appointed by
the county commissioners governs each district.  The
district may fix rates for the use of its facilities
and, upon voter approval, levy an annual tax.

Special Museum Districts

    Special museum districts may be established by the
board of county commissioners on petition of landowners
and after public hearing and local referendum.  An
elected board of trustees governs each district.  The
district may levy ad valorem taxes and benefit 
assessments, and fix charges.  Bond issues must have
voter approval.

Water Conservancy Districts

    Water conservancy districts may be established by
the district court on petition of landowners and after
public hearing.  An elected board of directors governs
each district.  The district may fix rates and levy
taxes and benefit assessments.  Bond issues must be
approved by the voters.

Water and Sewer Districts

    These districts may be established by the district
court on petition of the voters and after hearing and
referendum.  An elected board of directors governs each
district.  The district may levy taxes, fix rates and
charges, and issue bonds with the approval of the voters.

Wyoming Municipal Power Agency

    This agency was formed by agreement between
participating cities and towns to provide electrical
power.  The agreement forming the agency specifies the
composition of its governing board.  The agency receives
revenue from the sale of power and may issue revenue 
bonds.

SUBORDINATE AGENCIES AND AREAS

    Shown below are various governmental designations
in Wyoming that have certain characteristics of
governmental units but which are classified in census
statistics as subordinate agencies of the State or
local governments and are not counted as separate
governments.  Legal provisions for some of the larger
of these are discussed below (See "Public School 
Systems," above, regarding educational agencies of
this nature).
                                   WY - p.  6

    Among the subordinate agencies and areas listed
below, some represent "special taxing areas" within the
territory of an established government.  This method of
financing additional services in limited areas by
property taxation, while also used by some municipal and
township governments in a few States, is more widely
utilized by county governments.  In the listing below of
authorized county-related agencies, a bullet (*) appears
for each entity of this kind--i.e., any that may
individually serve a portion rather than all of a county
and for which a tax may be levied against the assessed
value of property in the area served.

    Housing authorities (county or municipal).  Each
housing authority is created by action of the governing
body of the county or the municipality it serves.  In
addition, two or more county or municipal governments
may create a joint housing authority.  A board of five
commissioners, appointed by the county governing body
in the case of a county housing authority, or by the
mayor in the case of a municipal housing authority,
governs each housing authority.  Housing authorities
may fix rents, receive contributions and grants, and
issue revenue bonds and notes.  However, housing
projects require approval by the parent county or
municipal government.

    Wyoming Community Development Authority (State).
This authority was established to finance the
development of housing and public buildings.  The
authority is governed by a board of 10 directors, 7
of whom are appointed by the Governor, plus the
executive director of the authority, the Governor,
and the State treasurer, who serve in an ex officio
capacity.  The authority may lease or sell projects,
make mortgage loans, receive fees in connection with
its loans, accept grants and gifts, and issue revenue
bonds.

Other examples include:

State
    Agricultural districts
    Highway districts
    Wyoming Capitol Building Commission
    Wyoming Environmental Quality Council
    Wyoming Natural Gas Pipeline Authority
    Wyoming Water Development Commission
    Wyoming Yellowstone Park Commission
                                   WY - p.  7

County
    County airport boards
    Fair boards
    Health districts
    Industrial development project boards
    Library boards
    Livestock districts
    Rabies control districts
    Road districts
    Water districts
   *Weed and pest control districts

Municipal
    Boards of public utilities
    City airport boards
    Downtown development authorities
    Health districts adminstered by city
    Industrial development project boards
    Local improvement districts
    Local improvement districts (underground utilities)
    Street lighting districts
    Urban renewal agencies

Other

    Grazing districts are areas for the administration
of the Taylor Grazing Act, a Federal statute.  They are
not counted as governments for census purposes.
    Recreation districts may be created by county,
municipal, or school district governments.  Virtually
all recreation districts now in existence in Wyoming are
governed by school district governments.

    Wyoming laws also provide for various types of
local areas for election purposes and administration
of justice.