| A | B |
|---|
| County | A major unit of local government in most States |
| Township | Counties that are divided into subdivisions |
| Special District | An independent unit created to preform one or more related governmental functions at the local level |
| Incorporation | Process by which a State establishes a city as a legal body |
| Charter | The city's basic law, its constitution |
| Mayor-Council Government | Features an elected mayor as the chief executive and an elected council as the as its legislative body |
| Strong-Mayor Government | The mayor heads the city's administration, usually has the veto power, can hire and fire employees, and prepares the budget |
| Weak-Mayor Government | The mayor has much less formal power; executive powers are shared with other elected officials |
| Commission Government | Simple in structure; officials are popularly elected |
| Council-Manager Government | Modification of the mayor-council form |
| Zoning | Dividing a city into a number of districts, or zones, and regulating the uses to which property in each of them may be put |
| Metropolitan Areas | Cities and areas around them |
| Medicaid | Provides medical care and some other health services to low-income families |
| Welfare | Another major area in which states contribute to the well-being of their citizens is cash assistance to the poor |
| Entitlement | Anyone who met the eligibility requirements was entitled to receive benefits |
| Urbanization | Refers to the percentage of the population of a State living in cities of more than 250000 people or in suburbs of citites with more than 50000 |
| Sales Tax | Placed on the sale of various commodities; the purchaser pays it |
| Regressive Tax | It is not levied based on the person's ability to pay |
| Income Tax | Levied on the income of individuals and/or corporations; yields 1/3 of the State tax revenues of today |
| Progressive Tax | The higher your income, the more tax you pay |
| Property Tax | Tax on land you own |
| Assessment | The process of determining the value of the property to be taxed |
| Inheritance Tax | Levied on the beneficiary's share of an estate |
| Estate Tax | Levied directly on the full estate itself |
| Budget | A financial plan for the use of public money, personnel, or property |
