1. Structure and Function of Local Government: Structure of Local Government
Created by the State
Types of Local Government
County
County board rules
Townships – activities can vary
KS townships lost power to County
Municipality – given charters
Special District – gov’t to deal with specific issues
Tribal Government – serves Native Americans

2. Structure and Function of Local Government: Structure of Local Government
Municipal Government formed when a community incorporates
Incorporation – referendum
Forms of Municipal Government
The Mayor-Council Form
Power divided between mayor and city council
The Commission Form
Voters elect a Board of Commissioners to rule
Council-Manager Form
Voters elect city council
City council elects mayor, hires city manager to run city
Incorporation – the state issues it a charter granting legal status and allowing the community to have a separate government

3. Structure and Function of Local Government: Serving Localities
Local Government Services
Education – most funding from local community
Zoning – regulate the way lands and buildings may be used
Pros – keep property values high
Cons – some say too much
government power
Police and Fire Protection
Water Supply

4. Structure and Function of Local Government: Serving Localities
Local Government Services…cont…
Sewage and Sanitation
Responsible for disposal
Transportation
Mass transit facilities
Maintain streets
Social Services
Aid to unemployed
Hospital care
Welfare
Recreation and Cultural Activities
Activities – sports
Parks, zoos, and museums

5. Structure and Function of Local Government: Serving Localities
Metropolitan Communities
Vary in population
Metropolitan area – large city and its suburbs
Cities, Towns, Suburbs
Special Districts
Respond to specific issues/problems
generate more tax dollars
The School District
Governed by the school board
Regional Arrangements
Local governments join together to solve regional problems

6. Structure and Function of Local Government: Serving Localities
Financing Local Government
Property Tax
Real property – land and building
Personal property – stocks and bonds, automobiles, works of art (rarely taxed)
Calculate property value to determine tax
Assessment
Generally not taxed on market value
Criticisms of Property Tax
A regressive tax
Difficult to fairly determine property values
Unequal public services
Nonexempt property owners share a heavier burden

7. Structure and Function of Local Government: Serving Localities
Financing Local Government…cont…
Other Local Revenue Sources
Local income tax – tax payer can pay three taxes
Sales tax
Fines for violations
Local bonds
Intergovernmental Revenue
Local governments receive state aid for administering certain programs
Categorical grants and block grants