<Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> <P> Local government in the United States refers to governmental jurisdictions below the level of the state . Most states have at least two tiers of local government: counties and municipalities . In some states, counties are divided into townships . There are several different types of jurisdictions at the municipal level, including the city, town, borough, and village . The types and nature of these municipal entities varies from state to state . </P> <P> Many rural areas and even some suburban areas of many states have no municipal government below the county level . In other places consolidated city - county jurisdictions exist, in which city and county functions are managed by a single municipal government . In places like New England, towns are the primary unit of local government and counties have no governmental function but exist in a purely perfunctory capacity (e.g. for census data). </P>

What are the two main forms of general-purpose local government in the united states
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