| 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 |
| urban renewal | rebuilding or improvement of declining downtown areas |
| assessment | estimate of the value of property |
| tax base | total assessed value of property in a community |
| user's fee | revenue collected for consumption of a service |
| planning | setting long-range goals for community growth |
| zoning | regulations for use of land |
| annexation | expanding municipal boundaries to incorporate more area |