New Hampshire

New Hampshire has 10 counties and 234 cities and towns.

New Hampshire is a "Dillon Rule" state, meaning that the state retains all powers not specifically granted to municipalities. Even so, the legislature strongly favors local control, particularly with regard to land use regulations. New Hampshire municipalities are classified as towns or cities, which differ primarily by the form of government. Most towns generally operate on the town meeting form of government, where the registered voters in the town act as the town legislature, and a board of selectmen acts as the executive of the town. Larger towns and the state's thirteen cities operate either on a council-manager or council-mayor form of government. There is no difference, from the point of view of the state government, between towns and cities besides the form of government. All state-level statutes treat all municipalities identically.