Table 8-3. (cont.)
| Maryland | The election and assessment districts are nonfunctioning geographic subdivisions of the county used in conducting elections and levying taxes, respectively, and are not governments. |
| Massachusetts | All towns are actively functioning governmental units. |
| Michigan | All townships are actively functioning governmental units. |
| Minnesota | All townships are actively functioning governmental units. |
| Mississippi | The supervisors’ districts are nonfunctioning geographic subdivisions of the county that are districts from which voters elect county supervisors and are not governments. |
| Missouri | There are 23 counties containing 324 actively functioning townships. In the remaining 91 counties, there are 1,043 townships which are nonfunctioning geographic subdivisions of counties and are not governments. |
| Nebraska | Of the 469 townships, 453 are actively functioning governmental units. The remaining 16 townships are inactive, but have the ability to activate and perform governmental functions. The election precincts are nonfunctioning geographic subdivisions of the county used in conducting elections and are not governments. |
| New Hampshire | Of the 222 towns, all but one are actively functioning governmental units. The remaining town, Livermore in Grafton County, is inactive, but it has the ability to activate and perform governmental functions. The grants, locations, and purchases are nonfunctioning geographic subdivisions of the county and are not governments. |
| New Jersey | All townships are actively functioning governmental units. |
| New York | Of the 932 towns, all but three are actively functioning governmental units. Each of the remaining three towns is areally coextensive with a single incorporated village (East Rochester in Monroe County, and Mount Kisco and Scarsdale in Westchester County). In each of these instances, the town and village governments are consolidated, and the Census Bureau classifies the incorporated place government as the active government. The three American Indian reservations are functioning tribal governments; the MCD reservations are not counted as governments. The five boroughs are classified as nonfunctioning geographic areas at the MCD level and not as governments. |
County Subdivisions8-13
