| A | B |
| County | the largest political subdivision of a state |
| county board | the governing board of most counties |
| township | a unit of local government found in some statesm usually a subdivision of a county |
| municipality | a urban unit of government chartered by a state |
| special district | a unit of local government that deals with a specific function, such as education,water supply, or transportation. |
| incorporation | a process that extended the protections of the bill of rights against the actions of state and local government. |
| referendum | a special election |
| zoning | the means a local government uses to regulate the way land and buildings may be used in order to shape community development |
| mass transit | system such as subway that are used to transport a large number of people |
| metropolitan area | a large city and its surrounding suburbs |
| suburbs | a densely settled territory adjacent to a central city |
| real property | land and whatever is attached to or growing on it |
| personal property | movable belongings such as clothes, jewelry, as well as intangible items like stocks, bonds, copyrights and patents |
| assesment | the complicated process involved in calculating the value of property to be taxed |
| market value | the amount of money an owner may expect to receive if property is sold. |