Magruder's American Government: 13. State and Local Governments, Sections 5–6

In many Mid-Atlantic and Midwestern States, counties are divided into subdivisions called townships. In those States, counties and townships share the functions of rural local government.

A municipality is an urban political unit within a township that usually exists as a separate governmental entity.

The procedure by which a State establishes a city as a legal body is called incorporation.

A charter is a city’s basic law, its constitution. Its contents may vary from city to city, but commonly the charter names the city, describes its boundaries, and declares it to be a municipal corporation.

The practice of dividing a city into a number of districts, or zones, and regulating the uses to which property in each of them may be put is called zoning.

Attempts to meet the needs of the nation’s metropolitan areas—cities and the areas around them—have taken several forms.

Another major area in which States contribute to the well-being of their citizens is cash assistance to the poor, commonly called welfare.

AFDC was an entitlement program, which means that anyone who met the eligibility requirements was entitled to receive benefits under the program.

Yet a sales tax is a regressive tax—that is, it is not levied according to a person’s ability to pay. The tax falls most heavily on those least able to pay it.

The income tax, which is levied on the income of individuals and/or corporations, yields a quarter of State and local tax revenues today.

The individual income tax is usually a progressive tax—that is, the higher your income, the more tax you pay.

The process of determining the value of the property to be taxed is known as assessment. An elected county, township, or city assessor usually carries out the task.

The process of determining the value of the property to be taxed is known as assessment. An elected county, township, or city assessor usually carries out the task.

An inheritance tax is levied on the beneficiary’s (heir’s) share of an estate.

An estate tax is one levied directly on the full estate itself.

A public budget is much more than bookkeeping entries and dollar signs. It is a financial plan, a plan for the control and use of public money, public personnel, and public property. It is also a political document, a highly significant statement of public policy.