Local government
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In addition to the above, there are also often local or regional special districts that exist for specific purposes, such as to provide fire protection, sewer service, transit service or to manage water resources. In many states, school districts manage the schools. Such special purpose districts often encompass areas in multiple municipalities.
Finally, in some places the different tiers are merged together, for example as a consolidated city-county.
See also
References
Portions of this article were adapted from Wikipedia.