Federal Law
means a city, county, or other political subdivision or agency of a State 15 USC 717a
means a city, town, borough, county, parish, district, association, or other public body created by or pursuant to State law and having jurisdiction over disposal of sewage, industrial wastes, or other wastes, or an Indian tribe or an authorized Indian tribal organization, or a designated and approved management agency under section 1288 of this title 33 USC 1362
means a city, town, borough, county, parish, district, or other public body created by or pursuant to State law 42 USC 7602
means any subcounty unit of general local government that received Federal assistance in the fiscal year that is the subject of the report 31 USC 6201
State Law
Alaska
has the meaning given in Alaska Stat Alaska Statutes 23.20.520
means a political subdivision incorporated under the laws of the state that is a home rule or general law city, a home rule or general law borough, or a unified municipality Alaska Statutes 01.10.060
Arizona
means a city or town chartered or incorporated under the laws of this state Arizona Laws 40-360.51
means a city or town incorporated or chartered under the constitution and laws of this state Arizona Laws 48-4401
means a city or town organized in accordance with law, including a home rule or charter city Arizona Laws 9-801
means a city or town that is incorporated or chartered under the constitution and laws of this state Arizona Laws 48-4201
means an incorporated city or town Arizona Laws 9-462, Arizona Laws 9-463, Arizona Laws 48-701, Arizona Laws 9-831, Arizona Laws 28-9101, Arizona Laws 11-931, Arizona Laws 48-5101, Arizona Laws 48-5301, Arizona Laws 9-441, Arizona Laws 9-461
means an incorporated city or town and includes an Indian tribe or community Arizona Laws 48-6801
means an incorporated city or town with a population of more than five thousand persons Arizona Laws 49-831
means any incorporated city or town Arizona Laws 9-521
means any incorporated city or town in the state Arizona Laws 36-1471
means any incorporated city or town or other corporation organized for municipal purposes Arizona Laws 45-1702
means any incorporated city or town, including charter cities, in this state in which a corporation may be organized and in which it is contemplated the corporation will function Arizona Laws 35-801
California
includes counties California Public Utilities Code 6351
Connecticut
as used in this chapter shall include a district establishing a zoning commission under section 7-326 Connecticut General Statutes 8-1a
includes a city, town or borough or a district establishing a planning commission under section 7-326 Connecticut General Statutes 8-18
includes a district, as defined in section 7-324, a metropolitan area, as defined in section 7-333, and any political subdivision of the state that has the power to levy taxes and to issue bonds, notes or other obligations Connecticut General Statutes 32-760
includes each town, consolidated town and city, consolidated town and borough, city and borough Connecticut General Statutes 7-391
means a city, town or borough of the state Connecticut General Statutes 22a-115
means a city, town or borough of the state and “municipal” has a correlative meaning Connecticut General Statutes 16-50i
means a town, city, consolidated town and city or consolidated town and borough Connecticut General Statutes 8-187
means any city, borough or town within the state Connecticut General Statutes 9-1
means any city, town, consolidated town and city or consolidated town and borough in the state which shall by resolution make the findings and determinations required by section 7-485 and which shall exercise all powers granted and make all findings and determinations required under this chapter by means of resolution Connecticut General Statutes 7-482
means any metropolitan district, town, consolidated town and city, consolidated town and borough, city, borough, village, fire and sewer district, sewer district and each municipal organization having authority to levy and collect taxes or make charges for its authorized function Connecticut General Statutes 22a-423
means any political subdivision of the state having the power to make appropriations or to levy taxes, including any town, city or borough, whether consolidated or unconsolidated, any village, school, sewer, fire or lighting district, beach or improvement association, and any other tax district or association, but not including The Metropolitan District of Hartford County Connecticut General Statutes 7-381
means any town, city or borough Connecticut General Statutes 22a-170
means any town, city or borough located within the state and any district as defined in section 7-324 or special services district established under chapter 105a which is authorized to produce, supply or distribute electric energy Connecticut General Statutes 7-233b
means any town, city or borough within the state Connecticut General Statutes 22a-260
means any town, city or borough, whether consolidated or unconsolidated, and any fire district Connecticut General Statutes 7-202
means any town, city or borough, whether consolidated or unconsolidated, and any fire district, and “budget-making authority” as applied to towns, cities and boroughs, whether consolidated or unconsolidated, having boards of finance or other bodies charged with preparing the budget, means the board of finance or such other body Connecticut General Statutes 7-359
means any town, city, borough, consolidated town and city or consolidated town and borough Connecticut General Statutes 7-479s
means city, town or borough Connecticut General Statutes 8-291
means the legislative body of a municipality or the board of selectmen in the case of a municipality in which the legislative body is a town meeting Connecticut General Statutes 19a-175
means town, city or borough Connecticut General Statutes 8-202
Delaware
means a city or town Delaware Code Title 22 Sec. 1302
means any city, town or county in the State Delaware Code Title 31 Sec. 4001
means any county, city, town, village, sanitary district or other political subdivision of this State Delaware Code Title 16 Sec. 1401
means any county, incorporated city or incorporated town of this State Delaware Code Title 22 Sec. 502
means any incorporated city or town having been in existence for a period of 1 year Delaware Code Title 30 Sec. 5161
means any incorporated city or town in this State Delaware Code Title 31 Sec. 4501
means any incorporated town or city of this State Delaware Code Title 22 Sec. 1902, Delaware Code Title 22 Sec. 1001
Florida
as used in this chapter , shall mean any city, town, or village duly incorporated under the laws of the state Florida Statutes 180.01
means a municipality created pursuant to general or special law and metropolitan and consolidated governments as provided in… Florida Statutes 218.21, Florida Statutes 218.72
means a municipality created pursuant to general or special law authorized or recognized pursuant to… Florida Statutes 171.031, Florida Statutes 165.031
means any city with a population of over 50,000 within the regional transportation area Florida Statutes 163.566
means any incorporated city, town, or village Florida Statutes 177.031
shall mean any city, town, village or port authority in the state, whether incorporated by special act of the Legislature or under the general laws of the state Florida Statutes 159.02
Hawaii
means any county or other political subdivision or public corporation of the State Hawaii Revised Statutes 261-1
Idaho
means a city incorporated under section 50-102, Idaho Code, a county, or the state of Idaho acting through a department or institution Idaho Code 42-202B
means a city or county of this state Idaho Code 50-2702
means any city, municipal corporation, or other political subdivision of this state Idaho Code 67-6402
means any county or incorporated city that has established an urban renewal agency or by ordinance has identified and created a competitively disadvantaged border community Idaho Code 50-2903
means any county, city, district or other political subdivision or public corporation of this state Idaho Code 21-101
means any county, city, municipal corporation, school district, irrigation district, sewer district, water district, highway district or other special purpose district or political subdivision of the state established by law Idaho Code 67-8702
Illinois
includes any city, village or incorporated town in this State Illinois Compiled Statutes 65 ILCS 5/11-74-2
means a municipality as defined in this Illinois Municipal Code Illinois Compiled Statutes 65 ILCS 5/11-74.5-2
means an incorporated city, village, or town in this State Illinois Compiled Statutes 415 ILCS 5/58.2
means any city, village or incorporated town; and “municipal” refers to any such municipality Illinois Compiled Statutes 65 ILCS 5/11-29.1-1
means either city or village Illinois Compiled Statutes 65 ILCS 5/4-1-2
Indiana
as used in this chapter , means any city or town of Indiana Indiana Code 8-1-2-1
as used in this chapter , shall be construed to extend to and include any county, township, city, town, school town, school city, or board of park commissioners in this state Indiana Code 5-11-6-5
has the meaning set forth in IC 36-1-2-11 Indiana Code 22-11-14-1, Indiana Code 6-1.1-48-5, Indiana Code 27-2-15-4.2
means a city or town Indiana Code 5-20-2-2, Indiana Code 23-14-65-4, Indiana Code 5-28-24-1, Indiana Code 7.1-3-31-3, Indiana Code 32-24-2-2
means a city, county, or any political subdivision of the state Indiana Code 8-1-22.5-1
means any county, township, city, town, school corporation, special taxing district, or other political subdivision of Indiana Indiana Code 5-11-1-16
Iowa
means a city Iowa Code 477A.1
means a governmental body such as a state agency or a political subdivision of the state Iowa Code 16.151
means a public body or corporation that has power to levy or certify a tax or sum of money to be collected by taxation, except a county, city, drainage district, township, or road district Iowa Code 24.2
means any city or county in the state Iowa Code 461C.2
means any county or city of this state Iowa Code 329.1
means any county, or any incorporated city in this state Iowa Code 419.1
means any of the following:

 a Iowa Code 15J.2
Kansas
as used in this chapter and all acts amendatory thereto, unless otherwise expressed in such amendment, shall mean and include every corporation and quasi corporation empowered to issue bonds in payment of which taxes may be levied Kansas Statutes 10-101
means a city, county, township, school district, library district, road district, water district, drainage district, sewer district, fire district, park and recreation district, recreation commission, any other political or taxing subdivision of the state or instrumentality thereof, or any other authority, commission, agency, quasi-municipal corporation created under the laws of the state Kansas Statutes 12-2908
means a city, township or county Kansas Statutes 68-2101
means and includes county, township, city, school district of whatever name or nature, community junior college, municipal university, city, county or district hospital, drainage district, cemetery district, fire district, and other political subdivision or taxing unit, and including their boards, bureaus, commissions, committees and other agencies, such as, but not limited to, library board, park board, recreation commission, hospital board of trustees having power to create indebtedness and make payment of the same independently of the parent unit Kansas Statutes 12-105a
means any city of the first, second or third class owning and operating a water distribution system or any township or improvement district owning and operating a water distribution system, and which city, township or improvement district is located in a county having a population of not less than thirty thousand (30,000) nor more than forty thousand (40,000) with an assessed taxable tangible valuation of not less than seventy-eight million dollars ($78,000,000) nor more than ninety million dollars ($90,000,000) Kansas Statutes 12-2701
means any city or county Kansas Statutes 12-6a27
means any city or county and any township which is not located in a county operating under the county road unit system Kansas Statutes 68-141f
means any city or county or any agency thereof; and

(b) “Federal airport act” means the aviation facilities expansion act of 1969 or the airport and airways development act of 1969 or such other title as the referred to acts shall be finally enacted under by the United States congress during its 1970 session, and such other existing federal acts as are referred to therein Kansas Statutes 3-604
means any city, county or other political or taxing subdivision of the state Kansas Statutes 12-1677d
means any city, county or other political or taxing subdivision which has the power to levy special assessments Kansas Statutes 12-5901
means any city, county, municipal corporation, public district or public authority located in whole or in part within this state that provides firefighting, law enforcement, ambulance, emergency medical or other emergency services Kansas Statutes 66-1802
means any city, county or township Kansas Statutes 68-589
means any county or local unit of government which is authorized to enact local laws under the state law or constitution;

(c) “Code” means any model or standard published compilation of rules in book or pamphlet form which has been prepared by a technical association, a federal agency, this state or any agency thereof, municipalities of this state or any agency or instrumentality thereof and any metropolitan or regional agency within this state, and such codes may be specifically, but shall not be limited to: Building codes, plumbing codes, electrical wiring codes, gas piping codes, health and sanitation codes, codes for the processing, distribution and sale of products for human consumption; codes of local traffic regulations, together with any other code which embraces a subject which is a proper legislative matter;

(d) “Published” means printed or otherwise reproduced Kansas Statutes 12-3301
means any county, city, sewer district or other public agency or any combination thereof;

(b) “Sewerage system” means sewers, mains, pumping stations, treatment works, storage facilities and all other appurtenances to the collection, storage, treatment and disposal of sewage or waste water; and

(c) “P Kansas Statutes 12-631n
means any county, city, township and other political subdivision or taxing subdivision including any board, bureau, commission, committee or other agency having authority to create, regulate or otherwise impact the delivery of collection services Kansas Statutes 12-2035
means any county, township, city, municipal university, school district, community college, drainage district and any other taxing district or political subdivision of the state which is supported with tax funds Kansas Statutes 10-1101
means any county, township, city, municipal university, unified school district, library district, improvement district, drainage district, cemetery district, industrial district, irrigation district, park and recreation district, conservation district, extension council, airport or building authority, fire district, lighting district, park district, sewer district, watershed district, community junior college, groundwater management district, rural water district, zoning board, municipal energy agency or intergovernmental or joint agency, including all boards, commissions, committees, bureaus and departments of such municipalities charged with the management or administration of recreation activities, parks, hospitals, libraries, cemeteries, pensions, public improvements or any other public activities maintained or subsidized with public funds and any municipally owned or operated utility, firemen’s relief association, or public or quasi-public corporation entitled to receive and hold public moneys pursuant to any provision of state law authorizing such public or quasi-public corporation to collect or receive such public moneys Kansas Statutes 75-1117
means any incorporated city, any county or any other political subdivision of this state Kansas Statutes 31-132
means any municipality as defined by Kan Kansas Statutes 12-17,115
means the cemetery district in which all or any portion of an abandoned cemetery is located Kansas Statutes 17-1366
shall be construed and held to mean county, city Kansas Statutes 3-119a
shall mean a county, township or incorporated city Kansas Statutes 12-1218
shall mean and include any city, county or township Kansas Statutes 12-825j
Kentucky
means a county, city, development organization, an institution of higher education, a community or junior college, a subdivision or instrumentality of any of the foregoing, or any entity created by two (2) or more municipalities pursuant to the Interlocal Cooperation Act, KRS &sect Kentucky Statutes 154.1-010
means a county, city, or urban-county government Kentucky Statutes 286.3-010
Louisiana
means an incorporated city, town, or village Louisiana Constitution Art. 6 Sec. 44
as used in this Chapter , means municipalities and parishes to which the Chapter is applicable Louisiana Revised Statutes 33:9611
means an incorporated city, town, or village as defined in Article VI, Section 44(3) of the Constitution of Louisiana of 1974 Louisiana Revised Statutes 40:600.33
means an incorporated village, town, or city created under the authority of the constitution or laws of this state Louisiana Revised Statutes 32:1
means any incorporated city, town, or village Louisiana Revised Statutes 3:313
means the city of Central in East Baton Rouge Parish Louisiana Revised Statutes 33:3072
means the city of St Louisiana Revised Statutes 33:3077
Maine
includes cities, towns and plantations, except that “municipality” does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2 Maine Revised Statutes Title 1 Sec. 72
includes departments or bureaus of State Government and quasi-independent agencies or boards of State Government that are responsible for structures on public highways, excepting the Maine Turnpike Authority Maine Revised Statutes Title 23 Sec. 562
includes , for purposes of enacting an air pollution control ordinance, only cities, organized towns and plantations Maine Revised Statutes Title 38 Sec. 582
means a city or town Maine Revised Statutes Title 30-A Sec. 1802
means a city or town, except as provided in chapter 225 Maine Revised Statutes Title 30-A Sec. 2001
means a city, town or organized plantation Maine Revised Statutes Title 20-A Sec. 15672, Maine Revised Statutes Title 20-A Sec. 3801
means a city, town or plantation Maine Revised Statutes Title 17 Sec. 1011, Maine Revised Statutes Title 22 Sec. 2651-A, Maine Revised Statutes Title 21-A Sec. 1, Maine Revised Statutes Title 28-A Sec. 2
means a city, town or plantation in this State that is not located within the unorganized and deorganized areas Maine Revised Statutes Title 28-B Sec. 102
means a city, town, plantation or the unorganized territory Maine Revised Statutes Title 36 Sec. 6250
means a city, town, village or plantation with a population of more than 50 people Maine Revised Statutes Title 30-A Sec. 7201
means an organized city, town or plantation Maine Revised Statutes Title 7 Sec. 3907
means any city, town or local development corporation and any board, commission, agency or authority of any such city, town or local development corporation Maine Revised Statutes Title 5 Sec. 13119
means any county, city or town in the State Maine Revised Statutes Title 5 Sec. 13120-B
means any municipal, plantation or quasi-municipal electric, or electric and utility, corporation, or municipal electric, or electric and utility, system within the State which, as of January 1, 1981, was authorized to and engaged in the manufacture, generation, transmission, distribution, purchase or sale of electricity to the general public Maine Revised Statutes Title 35-A Sec. 4103
means any municipality as defined in Title 30?A, section 2001, subsection 8 Maine Revised Statutes Title 10 Sec. 963-A
means any municipality which is authorized under chapter 203, directly or through its urban renewal authority, to undertake and carry out redevelopment or renewal projects Maine Revised Statutes Title 30-A Sec. 5352
means municipality as defined in Title 30?A, section 2001, and includes plantations and unorganized territories Maine Revised Statutes Title 38 Sec. 1705
means :
A Maine Revised Statutes Title 30-A Sec. 5903
shall include cities, towns and plantations Maine Revised Statutes Title 36 Sec. 501
Michigan
as used in this act shall be construed to include any township, city, village or county of this state Michigan Laws 123.401
includes a county, township, charter township, city, or incorporated village Michigan Laws 38.557
includes a metropolitan district, a water or sewer authority created by law, or a county, township, charter township, incorporated city, or incorporated village Michigan Laws 324.4701
includes , but is not limited to, the following:
    (i) Counties Michigan Laws 123.1345
means 1 of the following:
    (i) A city Michigan Laws 125.4602
means 1 of the following:
    (i) A county having a population of greater than 250,000 and less than 300,000 according to the most recent federal decennial census and that levies an excise tax under 1974 PA 263, MCL 141 Michigan Laws 141.1442
means a city Michigan Laws 125.4301
means a city or a village Michigan Laws 125.4802
means a city or village Michigan Laws 324.81101
means a city, county, village, or township Michigan Laws 141.1322
means a city, county, village, township, or school district Michigan Laws 123.1133
means a city, township, or village Michigan Laws 333.27102, Michigan Laws 460.562, Michigan Laws 408.913
means a city, village, county, township, authority, or other public body, including either of the following:
    (i) An intermunicipal agency of 2 or more municipalities, authorized or created under state law Michigan Laws 324.5301
means a city, village, county, township, authority, public school district, or other public body with taxing authority, including an intermunicipal agency of 2 or more municipalities, authorized or created under state law Michigan Laws 324.5402
means a city, village, or township Michigan Laws 324.301, Michigan Laws 125.2302, Michigan Laws 30.402, Michigan Laws 125.4201, Michigan Laws 125.133, Michigan Laws 125.942, Michigan Laws 141.951, Michigan Laws 339.5107, Michigan Laws 123.1061, Michigan Laws 125.4702, Michigan Laws 333.27953
means a city, village, or township in this state Michigan Laws 125.1411
means a city, village, or township of this state Michigan Laws 28.722
means a city, village, or township, all or some of whose residents are served by a municipal electric utility Michigan Laws 460.963
means a city, village, or urban township Michigan Laws 125.4402
means a city, village, school district, township, or county Michigan Laws 397.172
means a city, village, township, county, or a subdivision or instrumentality of any of these entities Michigan Laws 123.903
means a city, village, township, or county Michigan Laws 28.651, Michigan Laws 128.3
means a city, village, township, or Indian tribe Michigan Laws 333.26202
means a county with a population of less than 650,000 or a city, village, or township within a county with a population of less than 650,000 Michigan Laws 141.872
means a county with a population of more than 80,000 and less than 115,000 and that contains a city with a population of more than 35,000 and less than 45,000, at the time the marketing notice is filed with the director, and that shares a border with a county that levies a tax on accommodations under 1974 PA 263, MCL 141 Michigan Laws 141.1432
means a county, city, incorporated village, township, or port district Michigan Laws 125.1252
means a county, city, township, village, or local authority, or a combination thereof Michigan Laws 324.11901
means a county, city, township, village, or metropolitan district Michigan Laws 123.161
means a county, city, village, or township Michigan Laws 125.2565, Michigan Laws 125.2605, Michigan Laws 287.331, Michigan Laws 141.441, Michigan Laws 287.381, Michigan Laws 124.601, Michigan Laws 125.1603
means a county, city, village, or township in the state Michigan Laws 125.72
means a county, city, village, or township in this state Michigan Laws 141.931
means a county, city, village, township, charter township, district, or authority existing under the laws of this state Michigan Laws 123.731
means a county, city, village, township, port district, development organization, institution of higher education, community or junior college, or subdivision or instrumentality of any of the legal entities listed in this subdivision Michigan Laws 125.2004
means a county, township, city, or village Michigan Laws 124.281, Michigan Laws 12.202
means a county, township, city, village, or school district Michigan Laws 324.52701
means a county, township, city, village, school district, intermediate school district, community college district, metropolitan district, port district, drainage district, district library, or another governmental authority or agency in this state that has the power to issue a security Michigan Laws 141.2103
means a county, township, city, village, school district, intermediate school district, community college district, metropolitan district, port district, drainage district, district library, or another local governmental authority in this state that has the power to issue a security Michigan Laws 129.173
means a township, charter township, city, or incorporated village Michigan Laws 38.517
means a township, city, or village Michigan Laws 484.3102, Michigan Laws 560.102
means a township, village, city, or county Michigan Laws 125.1972
means all of the following:
    (i) A city Michigan Laws 125.2652
means all of the following:
    (i) A municipality as defined in part 2 Michigan Laws 125.4901
means an incorporated city or village Michigan Laws 123.1001
means any city or incorporated village Michigan Laws 247.331
means any city, village, or township Michigan Laws 801.312
means that term as defined in section 2 of the district library establishment act Michigan Laws 397.282
means that term as defined in section 4 Michigan Laws 125.2090g
means that term as it is defined in section 5301 Michigan Laws 324.5201
means this state, a county, city, village, or township, or an agency or instrumentality of any of these entities Michigan Laws 324.3101
when used in this act, means a city, village or township Michigan Laws 460.501
Minnesota
means any organized town, city, or county with respect to the unorganized territory within its boundaries Minnesota Statutes 238.02
means any town, home rule charter or statutory city, or county that elects to regulate and license pawnbrokers within its jurisdiction pursuant to local ordinance Minnesota Statutes 325J.01
means a city of any class, including a city organized under a charter framed pursuant to the Constitution of the state of Minnesota, article IV, section 36, article XI, section 4, or article XII, section 5, a county, a town, or a statutory city in this state, the regents of the University of Minnesota, and any other political subdivision, public corporation, authority, or district in this state which is or may be authorized by law to acquire, establish, construct, maintain, improve, and operate airports and other air navigation facilities Minnesota Statutes 360.013
means a city or township which has established a fire department with which the relief association is directly associated, a city or township which has entered into a contract with the independent nonprofit firefighting corporation of which the relief association is directly associated, or a city or township that has entered into a contract with a joint powers entity established under section 471 Minnesota Statutes 424A.001
means a home rule charter or statutory city Minnesota Statutes 103G.005
means a statutory or home rule charter city or town Minnesota Statutes 40A.02
Missouri
a city, village, or incorporated town of this state Missouri Laws 115.013
any city, town or village, whether incorporated or not Missouri Laws 301.010
includes a city, village or town Missouri Laws 622.100, Missouri Laws 386.020
Montana
as used in this part , include all corporations organized for municipal purposes Montana Code 7-12-2101
means a city or town, however organized Montana Code 7-7-4402
means a municipality or a consolidated city and county, city, or town and includes all corporations organized for municipal purposes within a district Montana Code 7-13-2201
means an incorporated city or town Montana Code 7-6-4002
means any city or town of this state Montana Code 7-7-4602
means any incorporated city or town Montana Code 7-2-4704
means any incorporated city or town in the state Montana Code 90-5-101
Nebraska
means all cities and villages, not operating under home rule charters, including those functioning under the commission and city manager plans of government Nebraska Statutes 18-2507
shall mean (1) any city or village incorporated under the laws of this state, any equivalent entity incorporated under the laws of another state, or any separate municipal utility which has autonomous control and was established by such a city, village, or equivalent entity or by the citizens thereof for the purpose of providing electric energy for such municipality, (2) any public entity organized under Nebraska Statutes 18-2410
shall mean an incorporated city or village Nebraska Statutes 81-1521.08
shall mean any city or village incorporated under the laws of this state Nebraska Statutes 13-2013
Nevada
means any county, city or town of this state Nevada Revised Statutes 496.020
New Hampshire
means any county, city, town, or village district within the state or other body corporate and politic having the power to issue its bonds or notes on behalf of any of the foregoing New Hampshire Revised Statutes 374-E:3
or “municipal corporation” town, city, school district or village district New Hampshire Revised Statutes 33:1
shall mean any city or town in the state;
II New Hampshire Revised Statutes 48-B:1
shall mean any city or town in this state New Hampshire Revised Statutes 204-C:1
shall mean any city, town, precinct, village or fire district New Hampshire Revised Statutes 109:1
New Jersey
includes any city, town, borough, village, or township New Jersey Statutes 19:1-1
New York
as used in this article shall mean a city, a village, a county on behalf of a county drainage district, a town and a town acting on behalf of a town drainage district N.Y. General Municipal Law 119-F
as used in this article shall mean a city, a village, a county on behalf of a county water district and a town acting on behalf of a water district or water storage and distribution district, including a water district governed by a separate board of commissioners N.Y. General Municipal Law 110
as used in this article , includes only a city of the second and third class, any county outside the city of New York, a village, town or that part of a town not included within the boundaries of a village N.Y. General Municipal Law 240
except as otherwise defined within this article, means a city, county, town, village, public benefit corporation or school district or an improvement district within a city, county, town or village, or Indian tribe residing within New York state, or any combination thereof N.Y. Environmental Conservation Law 52-0101
except as otherwise defined within this article, shall mean a city, county, town, village, public benefit corporation or school district or an improvement district within a city, county, town or village, or any combination thereof N.Y. Environmental Conservation Law 51-0101
means a city, town or village within the state of New York N.Y. General Municipal Law 980
means a city, village, or that portion of a town located outside the limits of any city or village N.Y. General Municipal Law 239-B
means a county outside the city of New York or the city of New York in the case of a county contained within the city of New York N.Y. Public Health Law 2541
means a county outside the city of New York, a city, a town or a village N.Y. Local Finance Law 15.00
means a county, city, town or village N.Y. Real Property Actions and Proceedings Law 796, N.Y. Energy Law 18-101
means a county, city, town or village in the state N.Y. Public Service Law 140, N.Y. Public Service Law 140*2, N.Y. Public Service Law 120
means a county, city, town or village located in this state N.Y. Public Service Law 160
means a county, city, town, village or local public benefit corporation located adjacent to the Niagara river N.Y. Parks, Recreation and Historic Preservation Law 39.03
means a county, city, town, village, school district, consolidated health district, county vocational education and extension board, public library, board of cooperative educational services, urban renewal agency, a joint water works system established pursuant to chapter six hundred fifty-four of the laws of nineteen hundred twenty-seven, or a town or county improvement district, district corporation, or other district or a joint service established for the purpose of carrying on, performing or financing one or more improvements or services intended to benefit the health, welfare, safety or convenience of the inhabitants of such governmental units or to benefit the real property within such units, an industrial development agency but shall have no application to a city having a population of one million or more or to a county, school district, or other public agency or facility therein N.Y. General Municipal Law 800
means a local public authority or public benefit corporation, a county, city, town, village, or Indian tribe or nation residing within New York state, or any combination thereof N.Y. Environmental Conservation Law 54-0101
means a local public authority or public benefit corporation, a county, city, town, village, school district, supervisory district, district corporation, improvement district within a county, city, town or village, or Indian nation or tribe recognized by the state or the United States with a reservation wholly or partly within the boundaries of New York state, or any combination thereof N.Y. Environmental Conservation Law 56-0101, N.Y. Environmental Conservation Law 58-0101
means a public corporation as defined in subdivision one of § 66 of the general construction law and a special district as defined in subdivision sixteen of § 102 of the real property tax law N.Y. Executive Law 20
means a town, city, county, or village or any designated public agency thereof, or any two or more of the foregoing which are acting jointly in connection with a solid waste management facility, or a public authority N.Y. Public Health Law 1380
means any city in the state N.Y. Public Authorities Law 3003
means any county except a county wholly contained within a city and any city having a population of one million or more persons N.Y. County Law 301
means any county, city, town, village, or school district N.Y. Executive Law 481
means any county, town, city and village N.Y. Agriculture and Markets Law 108
means any municipal corporation, district corporation or public benefit corporation as such terms are defined in § 3 of the general corporation law, and any agency or instrumentality of the foregoing, except that the term public benefit corporation shall not include any such corporation any member of which is appointed by the governor N.Y. Executive Law 802
means any town, city, county or village N.Y. Environmental Conservation Law 27-1101
means any town, village or city N.Y. General Business Law 780
means any village, town or city that is adjacent to the Erie/Barge canal N.Y. Economic Development Law Law 174
means the same as such term as defined in section 56-0101 of this chapter N.Y. Environmental Conservation Law 15-3301
shall mean a city, town, village or county not wholly contained within a city N.Y. Transportation Law 40
shall mean a city; a county not wholly contained within a city; a town; a village; a public benefit corporation or other public authority or corporation, or two or more of the foregoing acting jointly N.Y. Transportation Law 471, N.Y. Transportation Law 481
shall mean a county, city, town or village N.Y. Retirement and Social Security Law 161, N.Y. Public Authorities Law 876
shall mean a county, city, town or village or political subdivision N.Y. Public Authorities Law 1901
shall mean a county, or a city having a population of one million or more N.Y. Executive Law 532-A, N.Y. Executive Law 412
shall mean a county, town, city or village N.Y. General Municipal Law 401
shall mean any city, county, town, village or county or town acting on behalf of an improvement district N.Y. Public Authorities Law 1147-A
shall mean any city, town or village within the state N.Y. Private Housing Finance Law 902
shall mean any city, town or village within this state N.Y. Executive Law 432, N.Y. General Municipal Law 186, N.Y. General Municipal Law 476
shall mean any city, town or village, incorporated or unincorporated, within the state of New York N.Y. Executive Law 846-B
shall mean any county, city, town or village in the state N.Y. Public Authorities Law 1801
shall mean any county, city, town, village, refuse district under the county law, improvement district under the town law, any other such instrumentality, including any agency or public corporation of the state, any such instrumentality created under the Nassau county civil divisions act, or any of the foregoing, or any combination thereof N.Y. Public Authorities Law 2049-B
shall mean any county, city, town, village, refuse district under the county law, improvement district under the town law, any other such instrumentality, including any agency, authority or public corporation of the state, or any of the foregoing, or any combination thereof N.Y. Public Authorities Law 2702
shall mean any county, town, village, city, school district, board of cooperative educational services, other special district, or any office or agency thereof N.Y. Agriculture and Markets Law 31-G
shall mean any jurisdictional subdivision of the state, including but not limited to counties, cities, towns, villages, improvement districts and special districts, with a population of more than five thousand, and industrial development agencies in jurisdictional subdivisions with a population of more than five thousand; and public authorities, and public corporations N.Y. Legislative Law 1-C
shall mean any unit of local government within the state with a population of more than twenty thousand persons N.Y. Private Housing Finance Law 921
shall mean any village, town, city or county not wholly contained within a city in the state N.Y. Public Service Law 212
shall mean the cities of Troy, Cohoes and Watervliet, the town of Waterford and the villages of Green Island and Waterford N.Y. Public Authorities Law 2631
shall mean the city, town or village in which a community development corporation conducts or proposes to conduct its activities N.Y. Private Housing Finance Law 252
North Carolina
means “city” as defined in N North Carolina General Statutes 105-472
means a city, town, county, district, or other public body created by or pursuant to State law, or any combination thereof acting cooperatively or jointly North Carolina General Statutes 87-85
means a county, city, town, incorporated village, sanitary district, metropolitan sewerage district, metropolitan water district, metropolitan water and sewerage district, county water and sewer district, water and sewer authority, hospital authority, hospital district, parking authority, special airport district, special district created under Article 43 of Chapter 105 of the N North Carolina General Statutes 159-81
means any county, city, or town of this State, and any other political subdivision, public corporation, authority, or district in this State, which is or may be authorized by law to acquire, establish, construct, enlarge, improve, maintain, own, and operate public transportation systems North Carolina General Statutes 160A-576
means any incorporated community, whether designated as a city, town, or village and any area over which it exercises any of the powers granted by Chapter 160D of the N North Carolina General Statutes 62-100
means any incorporated community, whether designated in its charter as a city, town, or village North Carolina General Statutes 62-3
Oregon
means a city, county or other unit of local government otherwise authorized by law to administer a building code Oregon Statutes 455.010
means a city, county, road district, school district, special district, metropolitan service district, the Port of Portland or an intergovernmental entity organized under ORS § 190 Oregon Statutes 367.010
means any county or any city in this state Oregon Statutes 457.010
Rhode Island
as used in this chapter means only the town of Westerly Rhode Island General Laws 45-56-1
means a city or town Rhode Island General Laws 24-15-2
means a city or town of the state of Rhode Island having a population according to the most recent federal census of not less than one hundred thousand (100,000); however, notwithstanding the population requirement, the cities of Newport and Pawtucket shall be considered municipalities for purposes of this chapter Rhode Island General Laws 45-59-3
means and includes any city or town within the state Rhode Island General Laws 45-50-9
means any city or town in the state Rhode Island General Laws 45-37-2, Rhode Island General Laws 45-37.1-3, Rhode Island General Laws 45-38-2
means any city or town in the state of Rhode Island Rhode Island General Laws 45-59.1-3
means any city or town located in the state with powers set forth in this title Rhode Island General Laws 45-38.1-3
means any city or town within the state Rhode Island General Laws 42-96-2
means any city or town within the state now existing or hereafter created, or any state agency Rhode Island General Laws 42-64-3
means any city or town within the state, whether now existing or hereafter created Rhode Island General Laws 42-64.9-4
means any city, town, or incorporated village within the state Rhode Island General Laws 1-8-1.1
means any Rhode Island town or city, including any agency or instrumentality thereof, with the powers set forth in title 45 Rhode Island General Laws 39-26.4-2
means any town or city in the State of Rhode Island, any city or town housing authority, fire, water, sewer district, regional school district or public building authority as established by chapter 14 of Title 37 Rhode Island General Laws 45-65-4
means any town or city in the state of Rhode Island, any city or town housing authority, fire, water, sewer district, regional school district, public building authority as established by chapter 14 of Title 37, or any other municipal financed agency to which the retirement board has approved admission in the retirement system Rhode Island General Laws 45-21-2
means any town, city, or subdivision thereof Rhode Island General Laws 39-18-1
means the city or town in which the mobile or manufactured home is located Rhode Island General Laws 31-44.2-2
means the individual cities and towns in the state of Rhode Island and including, but not limited to, any city or town housing authority, fire, water, sewer district, local or regional school district, public building authority, or other municipal financed agency or department Rhode Island General Laws 42-92-2
South Carolina
as used in this chapter shall be construed to mean any incorporated city or town located within this State South Carolina Code 5-3-290
includes a city, town, county, township, or any other corporation existing, created, or organized as a governmental unit under the Constitution or laws of this State except a consolidated political subdivision South Carolina Code 58-27-10
means a city or town created pursuant to the laws of the State, or agency, board, commission, or council of it, that has owned for at least ten years a system or facilities for the generation, transmission, or distribution of electric power and energy for public and private uses South Carolina Code 6-23-20
means an incorporated municipality of this State South Carolina Code 31-12-30
means any county or municipality within this State South Carolina Code 58-33-20
means any incorporated city or town or any county South Carolina Code 31-10-20
means any incorporated city or town within the regional transportation area South Carolina Code 58-25-20
means any incorporated municipality or other political subdivision of the State South Carolina Code 31-13-170
shall mean an incorporated city or town, irrespective of its population;

(2) The term “municipal council” shall mean the governing body of any incorporated city or town; and

(3) The word “assessments” shall denote such sums as may be due to the municipality by reason of improvements to streets and sidewalks, in the nature of roadway paving, sidewalk paving, the installation of curbs, the installation of gutters, the installation of storm drains or sewers, the paving of sidewalk or roadway intersections, street lighting or any other improvement for which such municipality shall be authorized to pay, in whole or in part, through the means of assessments against the real property benefited thereby South Carolina Code 5-21-620
shall mean an incorporated city or town, irrespective of its population;

(2) The term “municipal council” shall mean the governing body of any incorporated city or town;

(3) The term “corporate purpose” shall denote any public purpose, necessary or convenient to the welfare of the municipality and shall include the funding of existing indebtedness, evidenced otherwise than by bonds of the municipality; and

(4) The word “commissioners” shall mean the commissioners of public works or the board of public works or other body established by law and given the power of operating any waterworks system, electric light system, sewage system or other municipal utility South Carolina Code 5-21-220
shall mean any incorporated city or town in this State South Carolina Code 5-29-20
Tennessee
includes any county, city or town of the state Tennessee Code 12-2-301
includes any county, or incorporated city or town of the state Tennessee Code 7-55-102
means an incorporated city located in this state Tennessee Code 7-40-103, Tennessee Code 7-41-103
means an incorporated city or town Tennessee Code 54-18-201
means an incorporated city or town located within the boundaries of a county whose voters have adopted a county charter government Tennessee Code 7-21-104
means an incorporated city or town or a county, but does not include a county with a metropolitan form of government Tennessee Code 67-4-1401
means an incorporated city or town, inclusive of any boards, commissions, authorities, corporations or other instrumentalities appointed or created by the municipality Tennessee Code 8-17-102
means an incorporated city or town, or a county with a metropolitan form of government Tennessee Code 33-2-1401
means an incorporated city which has adopted home rule or county which has adopted a metropolitan form of government in accordance with the Constitution of Tennessee, art Tennessee Code 13-28-203
means an incorporated town or city having a population of:

(i) Seven hundred (700) or more, according to the 2010 federal census or a subsequent federal census Tennessee Code 57-3-101
means and includes any city or town organized and operating under the general or special laws of the state Tennessee Code 6-54-501
means any city or town Tennessee Code 13-21-101
means any city, town, metropolitan government, or other political subdivision, including counties, of the state of Tennessee Tennessee Code 11-24-201
means any city, town, or village or other municipality in the state Tennessee Code 13-20-102
means any county or incorporated city or town in this state with respect to which a corporation may be organized Tennessee Code 48-101-301
means any county or incorporated city or town in this state with respect to which a corporation may be organized and in which it is contemplated the corporation will function Tennessee Code 7-53-101
means any county or incorporated city or town in this state with respect to which an authority may be organized Tennessee Code 7-65-102, Tennessee Code 7-87-103
means any county or incorporated city or town of the state Tennessee Code 7-34-102
means any county or incorporated city or town of the state of Tennessee Tennessee Code 7-51-901
means any county or incorporated city or town within or outside this state Tennessee Code 7-36-102
means any county, including any county having a metropolitan form of government, or incorporated city or town in this state Tennessee Code 13-21-202, Tennessee Code 13-21-301
means any county, incorporated city or town or utility district in this state with respect to which an authority may be organized Tennessee Code 12-10-103
means any county, incorporated city or town, or any public port authority or transportation authority in this state Tennessee Code 54-5-402
means any county, incorporated city or town, school district, utility district, improvement district, taxing district, housing authority, industrial development board, health and educational facilities board, or other district, authority, commission, board, public body or political subdivision in this state Tennessee Code 9-3-102
means any county, incorporated city, incorporated town, authority, district or other political subdivision or public corporation of this state Tennessee Code 42-2-101
means any county, incorporated city, or incorporated town of this state Tennessee Code 42-5-102
means any county, incorporated city, town or metropolitan government, utility district, energy acquisition corporation or gas, electric or energy authority in this state Tennessee Code 7-39-102
means any county, incorporated town or city, metropolitan government, or special district of this state, empowered to provide solid waste disposal services, or any not-for-profit corporation authorized by the laws of Tennessee to act for the benefit or on behalf of any one (1) or more of such local governments Tennessee Code 68-211-501
means any county, metropolitan government or incorporated city or town in this state Tennessee Code 9-23-102
means any county, metropolitan government or incorporated city or town in this state located in a county having a population of not less than ninety-one thousand eight hundred (91,800), according to the 2000 federal census or any subsequent federal census Tennessee Code 7-90-103
means any county, metropolitan government or incorporated city or town in this state with respect to which an authority may be organized Tennessee Code 7-67-103, Tennessee Code 7-89-103
means any county, metropolitan government, incorporated city or town in the state of Tennessee Tennessee Code 7-52-102
means any county, metropolitan government, incorporated town or city, or special district of this state empowered to provide water services, or any combination of two (2) or more of the foregoing acting jointly, in connection with an eligible project Tennessee Code 68-221-502
means any county, or any incorporated city or incorporated town of this state Tennessee Code 42-3-102
means any county, or any incorporated city or town in this state with respect to which the authority may be organized Tennessee Code 11-25-104
means any county, town or city, or special district empowered to provide municipal sewage collection and treatment services, or any combination of two (2) or more of the foregoing acting jointly, in connection with an eligible project Tennessee Code 68-221-201
means any incorporated city or any incorporated town Tennessee Code 6-55-401
means any incorporated city or any incorporated town of this state Tennessee Code 9-21-105
means any incorporated city or county located in the state of Tennessee, including a county with a metropolitan form of government Tennessee Code 7-88-103
means any incorporated city or county located in this state Tennessee Code 67-4-3002
means any incorporated city or incorporated town charged with the duty of constructing and maintaining streets within its corporate boundaries Tennessee Code 54-4-201
means any incorporated city or incorporated town of this state, with a population in excess of four hundred thousand (400,000), according to the federal census of 1960 or any subsequent federal census Tennessee Code 6-54-701
means any incorporated city or town, county or a metropolitan government in this state Tennessee Code 7-37-102
means any incorporated city or town, county, metropolitan or consolidated government, or special district of this state empowered to provide storm water facilities Tennessee Code 68-221-1102
means any incorporated city or town, metropolitan government, or county that now or hereafter owns and operates a gas system Tennessee Code 7-39-403
means any incorporated city or town, metropolitan government, or county that now or hereafter owns and operates an electric system and buys all or part of its power requirements for resale and distribution from the Tennessee Valley authority Tennessee Code 7-52-303
means any incorporated city, town or metropolitan government of this state exercising general governmental functions in the state Tennessee Code 7-84-503, Tennessee Code 7-84-603
means any incorporated city, town, metropolitan government, or county of this state exercising general governmental functions in the state Tennessee Code 7-84-103
means any municipality having its own employees retirement system or pension plan Tennessee Code 6-54-801
means any municipality or county incorporated or existing under the laws of Tennessee, or any combination of any municipality or county incorporated or existing under the laws of Tennessee Tennessee Code 7-69-102
means any town, city, metropolitan government, county or power district of this state, and for all purposes except in &sect Tennessee Code 7-54-101
means any utility district existing on July 1, 1984, county, incorporated town or city, or metropolitan government which has authority to administer a wastewater treatment works, or any combination of two (2) or more of the foregoing acting jointly to construct a wastewater treatment works Tennessee Code 68-221-803
means incorporated city or town Tennessee Code 7-33-301
Texas
includes any incorporated city, town, or village Texas Tax Code 321.002
means a general-law municipality, home-rule municipality, or special-law municipality Texas Local Government Code 1.005
Utah
includes every city or town within this state Utah Code 10-15-3
means a city or a town Utah Code 11-26-401
means a city or a town as defined in Section 10-1-104 Utah Code 54-17-902
means a city or town Utah Code 11-13a-102, Utah Code 17B-1-102, Utah Code 63G-6a-103, Utah Code 65A-1-1, Utah Code 59-12-801, Utah Code 59-26-102, Utah Code 11-42b-101, Utah Code 17-41-101, Utah Code 11-48-101.5, Utah Code 35A-16-401, Utah Code 35A-16-501, Utah Code 35A-16-701, Utah Code 20A-1-102, Utah Code 10-1-303, Utah Code 10-1-402, Utah Code 32B-2-402
means a cityor town Utah Code 17C-1-102
means any county, city, town, or political subdivision of this state Utah Code 72-10-301
means any incorporated city or town in the state, including cities or towns operating under home rule charters Utah Code 11-17-2, Utah Code 73-10d-3
means the same as that term is defined in Section 10-1-104 Utah Code 63L-12-101, Utah Code 11-55-102, Utah Code 53-2a-102
means the same as that term is defined in Section 10-1-104 Utah Code 54-8a-2, Utah Code 53G-3-102, Utah Code 63N-3-602
means :

          (1)(b)(i) a city; or
          (1)(b)(ii) a town Utah Code 11-26-201
means :

     (5)(a) a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;
     (5)(b) a town, as classified in Section 10-2-301; or
     (5)(c) a preliminary municipality incorporated under Chapter 2a, Part 5, Incorporation of a Preliminary Municipality Utah Code 10-1-104
Vermont
means a city, town, county, incorporated village, fire district, consolidated water district, housing authority, union municipal district, school district, incorporated school district, union school district, or any of their instrumentalities
means a city, town, incorporated village, or group of municipalities
means a city, town, incorporated village, or unorganized town or gore ,
means a city, town, or a village
means a city, town, or incorporated village , , ,
means a city, town, unorganized town, village, grant, or gore; or, in the case of property located within the territorial limits of an incorporated school district, “municipality” means an incorporated school district
means a county, city, village, town, or any other political subdivision of this State and any public corporation, authority, or district of this State that is or may be authorized by law to acquire, establish, construct, maintain, improve, or operate transportation facilities or services
means a municipality as defined in 1 V
means a town or city ,
means a town, a city, or an incorporated village or an unorganized town or gore ,
means a town, city, or incorporated village ,
means a town, city, or incorporated village only and shall not include school districts, incorporated school or fire districts, or any other governmental incorporated units
means a town, city, or village
means an incorporated city, town, village, or unorganized town, grant, or gore in which a tax is assessed for noneducational purposes ,
means any city, town, incorporated village, town fire district, or other political subdivision that provides firefighting services pursuant to general law or municipal charter
means any city, town, incorporated village, unorganized town, gore, grant, or other political subdivision of the State
means any city, town, or village within this State
means any city, town, village, town school district, incorporated school district, union school district, or other school district, fire district, consolidated sewer district, consolidated water district, or solid waste district organized under the laws of the State, and also includes every municipal corporation identified in subdivision 1751(1) of this title
means any city, town, village, town school district, incorporated school district, union school district, or other school district, fire district, consolidated sewer district, consolidated water district, solid waste district, or statewide or regional water quality utility or mechanism organized under laws of the State
shall include a city, town, town school district, incorporated school or fire district or incorporated village, and all other governmental incorporated units
shall mean “municipality” as defined in 1 V
shall mean “municipality” as defined in section 4801 of this title, but shall also include the following:

Virginia
as used in this chapter shall mean any county, city or town in the Commonwealth Virginia Code 36-47
has the meaning assigned to it in § 1-224 Virginia Code 33.2-100
means a city, county, town, authority, or other political subdivision of the Commonwealth Virginia Code 56-576
means any city or town in the Commonwealth Virginia Code 36-97
means any city, town, county, or other political subdivision of the Commonwealth Virginia Code 36-55.26
means any county or incorporated city or town in the Commonwealth Virginia Code 2.2-2279
means any county or incorporated city or town in the West Piedmont or Southside Planning District Commission with respect to which an Authority may be organized and in which it is contemplated the Authority will function Virginia Code 15.2-5509
Washington
as used in this chapter means any county, city or town of the state of Washington Washington Code 35.59.010
as used in this chapter , means any political subdivision or municipal corporation of the state Washington Code 35.60.010
includes any code city and, in cases of regional or cooperative planning or action, any city, town, township, county, or special district Washington Code 35A.63.010
includes every county and city Washington Code 35.63.010
means a city, town, county, or port district of this state Washington Code 39.84.020
means any county, city, town, airport district, or port district of this state; “airport purposes” means and includes airport, restricted landing area and other air navigation facility purposes Washington Code 14.08.010
shall mean any city, town, county, port district, or water-sewer district in the state; and
Washington Code 70A.210.020
West Virginia
has the meaning ascribed to it in subdivision (1), subsection (a), section two, article one, chapter&nbsp West Virginia Code 16-4C-3
has the meaning ascribed to it in this code West Virginia Code 8-22A-2
is a word of art and shall mean and include any Class I, Class II, and Class III city, and any Class IV town or village, heretofore or hereafter incorporated as a municipal corporation under the laws of this state West Virginia Code 8-1-2
means a city, county or any other political subdivision of the state West Virginia Code 24B-1-2
means a municipality as defined in section two, article one, chapter&nbsp West Virginia Code 31-18E-3
means any city or town in this state West Virginia Code 31-15-4
means any county, city, town, village, or other political subdivision of this state West Virginia Code 17-16F-3
means any incorporated city, town or village and all institutions, agencies or instrumentalities of a municipality West Virginia Code 29-12A-3
means any incorporated town or city whose boundaries lie within the geographic boundaries of the state West Virginia Code 30-29-1
means any municipal corporation duly chartered in the State of West Virginia within whose jurisdiction there exists a cable system or where such cable system is hereafter constructed, operated, acquired or extended West Virginia Code 24D-1-2
means any municipal corporation, incorporated city, town, village or sanitary district in the State of West Virginia West Virginia Code 16-13-2
Wisconsin
has the meaning in… Wisconsin Statutes 985.01
includes cities and villages; it may be construed to include towns Wisconsin Statutes 990.01
means a city or village Wisconsin Statutes 98.01
means a town, village, or city Wisconsin Statutes 194.01
means any county, city, town or village of this state Wisconsin Statutes 114.002
means any town, city, or village Wisconsin Statutes 198.01
means any town, village or city wherein property of a public utility or any part thereof is located Wisconsin Statutes 196.01
means any town, village, city or county in the state Wisconsin Statutes 31.01