Some are local governments; others are not. However, all local governments (cities, counties, and incorporated towns) are political subdivisions of the state. All public school divisions are political subdivisions of the state, although each has local and some controlling relationships of varying types with the counties, cities and / or towns they serve. Some political subdivisions are defined geographically; others by function. Many authorities (such as water, or transportation districts) are created by specific legislation as political subdivisions of the state.
what are the three types of local government in virginia
cities cities counties counties incorporated towns