Town, a unit of local government. In most of New England, it is a subdivision of a county. A town of this type—commonly called the New England town—often includes within its boundaries both urban and neighboring rural areas, but may be all urban or all rural. With the exception of large and populous areas incorporated as cities, the town is the major unit of local government in that part of the nation. It provides most of the governmental services for which counties and cities are responsible in other states. The town is usually governed by the voters assembled at the annual town meeting and is administered by elected representatives called selectmen.
In some states outside New England, the term “town” refers to a small community that is self-governing. In other states, such a community is called a village. Town or village government is similar in structure to that of a city, only less complex.
