| A | B |
|---|
| charter | written document issued by a state that serves as a type of "constitution" for local government |
| ordinance | a law made by local government |
| township | a division of a county that has its own government; common in the New England states |
| user fees | a charge for the use of a public service |
| revenue | the money that governments receive from tax receipts and other sources |
| ward | a voting district within a city |
| member-at-large | a representative on a city council who is elected by the entire city, rather than just being elected from a ward |
| metropolitan area | a city and its suburbs |
| infrastructure | roads, bridges, water, and sewers |
| zoning | dividing a city into residential, commercial, and industrial sections |
| bond | a note issued by a government that promises to pay back a lender with interest by a certain date |
| property tax | taxes levied on the value of real estate (or other property) |
| assessment | a determination of property value made by local governments for the purpose of levying property taxes |
| Income tax | taxes levied on a person's wages and/or other income |
| sales tax | a tax levied on the sale of retail goods |
| estate tax | a tax levied on the properties of a deceased person |
| mayor-council | form of city government in which a city council performs legislative duties while an elected mayor carries out the executive powers |
| council-manager | form of city government in which an elected city council performs legislative duties and hires a professionally trained manager to carry out all executive decisions |
| city commission | a form of city government in which voters elect commissioners who each have responsibility for a particular city department |
