Overview The General Assembly's authority to create local governments comes from Article VII of the
Constitution of North Carolina. Local governments in North Carolina primarily consist of counties, cities, and towns. The state makes no legal distinction between a town and a city; all are treated as municipalities, with the name being a matter of choice. North Carolina has 100 counties and more than 552 municipalities. There are also
special purpose governments, most of which concern either soil and water conservation or housing and community development. Some local governments are joined in
regional councils with others to improve coordination and cooperation.
Counties Every section of land in North Carolina is included in a county. All counties in the state are led by an elected board of commissioners who employ a county manager. Boards of commissioners vary in size from three to 11 members. In addition to the manager, the commissioners usually hire the county's clerk, attorney, assessor, and tax collector. Unlike in municipal council-manager governments in the state, the board of commissioners usually must approve all of the manager's hiring decisions unless they explicitly delegate sole hiring authority to the manager. County government in North Carolina is also more fractured than municipal government, due to the presence of other elected officials such as sheriffs and registers of deeds, who have control over their own staff. The office of county sheriff is established by the constitution, and sheriffs are not subject to the oversight of the state government. County government is largely funded through local property taxes. All counties in North Carolina are subdivided into
townships. A legacy of
Reconstruction era alterations to government structure, townships no longer have any legal authority but serve primarily as organizing units for administrative purposes. County governments in North Carolina include the following officials: Some municipalities have limited authority granted by state law, mostly in planning and zoning affairs, extending outside their formal jurisdictions.
Special purpose districts and authorities Special purpose districts are local governments in the state with taxation power and narrowly defined scope. The most common special districts are sanitary districts and rural fire protection districts. Authorities do not have taxation power. The most common authorities are housing authorities, water and sewer authorities, and airport authorities. ==See also==