Political subdivisions are local governments created by the states to help fulfill their obligations. They include counties, cities, towns, villages, and special districts such as school districts, water districts, park districts, and airport districts. Typically, the whole territory of a state is covered by counties, which perform a range of governmental functions such as tax collection, highway construction, and law enforcement. Cities, towns, and villages are formed by their residents. Like cities, special districts are voluntary.
Here on LawServer you’ll find relevant state laws about subdivisions of the state, and related legal Questions & Answers.