Counties, municipalities, townships, school districts, and special districts -apex (:
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County is local government
states government
Law in the United States are created at three levels of government- federal, state, and local.
All local governments are established by and receive their powers from the state governments. State constitutions direct the state legislatures to set up a government for each village, town, city, and county within the state borders. C. by state governments
You can visit your local government website to find out about your states inheritance tax procedure. If your state had certain requirements you will be able to use the local government website to print forms.