Question: Andover, located in Essex County, Massachusetts, is an example of a basic unit of local government and local division of state authority in each of the six New England states, commonly referred to in other states as what?
Sentence (from "New England town"): New England towns overlay the entire area of a state, similar to civil townships in other states where they exist, but they are fully functioning municipal corporations, possessing powers similar to cities in other states.
Relevant evidence: Yes