| A | B |
| county | basic land unit of local government |
| Board of Supervisors | governing body of a county |
| County Manager | professional hired to oversee the functioning of a county |
| school district | area of educational jurisdiction |
| municipality | units of government for city dwellers |
| city council | governing board for a city |
| mayor | executive officer of a city or town |
| superintendent | professional hired to oversee function of schools |
| user's fee | revenue collected for consumption of a service |
| zoning | regulations for use of land |
| charter | the "constitution" for local governments |
| Dillon's Rule | power to govern flows from state to local governments |
| Magisterial District | area in county that selects a supervisor |
| Strong-Mayor System | the mayor serves as Chief Executive |
| Weak-Mayor System | the mayor serves as a figure-head |
| School Board | elected to make and enforce school policy |
| School Superintendant | hired to oversee daily functions of school system |
| Sheriff | runs county jail and carries out court orders |
| Clerk | keeps records for county |
| Coroner | investigates deaths and certifies death certificates |
| Commonwealth's Attorney | conducts criminal investigations and prosecutes |
| Regional Authorities | created by General Assembly to serve special functions |
| state grants | revenue given to local governments by the state |
| real property tax | local taxes on property that can not be moved |
| personal property tax | local taxes on property that is mobile |
| bond referendum | authorization by voters for the county to borrow money |
| assessor | appraises taxable property and collects property taxes |